財務(wù)報表附注翻譯

**＊***CO.，LTDNOTESTOTHEFINANCIALSTATEMENTSFORTHEYEARENDEDDECEMBER31，2013(AllamountsinRMBYuan）I。CompanyProfile**＊*＊*＊Co。，Ltd.(hereinafterreferredtoasthe”Company”）isalimitedliabilitycompany（Sino—foreignjointventure)jointlyinvestedandestablishedby*＊**Co。,Ltd。and**＊＊＊**Limitedon24June2013.OnDecember26，2013,theshareholdershavebeenchangedto*＊＊*＊CO.，LTDand**＊****LIMITED.BusinessLicenseofEnterpriseLegalPersonLicenseNo.:謝謝閱讀LegalRepresentative：RegisteredCapital:RMB (Paid—inCapital:RMB )感謝閱讀Address：BusinessScope：Financingandleasingbusiness；leasingbusiness；purchaseofleasedpropertyfromhomeandabroad；residuevaluetreatmentandmaintenanceofleasedproperty;consultingandguaranteesofleasetransaction（articlesinvolvedintheindustrylicensemanagementwouldbedealtintermsofnationalrelevantstipulations)謝謝閱讀II。DeclarationonfollowingAccountingStandardforBusinessEnterprisesThefinancialstatementsmadebytheCompanyareinaccordancewiththerequirementsofAccountingStandardforBusinessEnterprises，whichreflectsthefinancialposition，financialperformanceandcashflowoftheCompanytrulyandcompletely。感謝閱讀III.Basicofpreparationoffinancialstatements謝謝閱讀TheCompanyimplementstheAccountingStandardsforBusinessEnterprises（‘FinanceandAccounting［2006]No。3")issuedbytheMinistryofFinanceonFebruary15，2006andthesuccessiveregulations。TheCompanypreparesitsfinancialstatementsonagoingconcernbasis，andrecognizesandmeasuresitsaccountingitemsincompliancewiththeAccountingStandardsforBusinessEnterprises–BasicStandardsandotherrelevantaccountingstandards，applicationguidelinesandcriteriaforinterpretationofprovisionsaswellasthesignificantaccountingpoliciesandaccountingestimatesonthebasisofactualtransactionsandevents.精品文檔放心下載IV。Themainaccountingpolicies,accountingestimatesandchangesFiscalyear謝謝閱讀TheCompanyadoptsthecalendaryearasitsfiscalyearfromJanuary1toDecember31.謝謝閱讀FunctionalcurrencyRMBwasthefunctionalcurrencyoftheCompany。精品文檔放心下載Accountingmeasurementattribute謝謝閱讀TheCompanyadoptstheaccrualbasisforaccountingtreatmentsanddouble—entrybookkeepingofborrowingforfinancialaccounting。Thehistoricalcostisgenerallyasthemeasurementattribute，andwhenaccountingelementsdeterminedareinlinewiththerequirementsofAccountingStandardsforEnterprisesandcanbereliably感謝閱讀measured，thereplacementcost，netrealizablevalueandfairvaluecanbeusedformeasurement.感謝閱讀Accountingmethodofforeigncurrencytransactions感謝閱讀TheCompany’sforeigncurrencytransactionsadoptapproximatespotexchangerate精品文檔放心下載ofthetransactiondatetoconvertintoRMBinaccordancewithsystematicandrationalmethod；onthebalancesheetdate，theforeigncurrencymonetaryitemsusethespotexchangerateofthebalancesheetdate。Allbalancesofexchangearisingfromdifferencesbetweenthebalancesheetdatespotexchangerateandtheinitialrecognitionortheformerbalancesheetdatespotexchangerate,exceptthattheexchangegainsandlossesarisingbyborrowingforeigncurrencyfortheconstructionorproductionofassetseligibleforcapitalizationaretransactedinaccordancewithcapitalizationprinciples，areincludedinprofitorlossinthisperiod；theforeigncurrencynon-monetaryitemsmeasuredathistoricalcostwillstillbeconvertedwiththespotexchangerateofthetransactiondate.謝謝閱讀Thestandardforrecognizingcashequivalent謝謝閱讀Whenmakingthecashflowstatement,cashonhandanddepositsreadilytobepaidwillberecognizedascash,andshort—term(usuallynomorethanthreemonths）,highlyliquidandreadilyconvertibletoknownamountsofcashwithinsignificantriskofchangesinvaluearerecognizedascashequivalent。感謝閱讀FinancialInstrumentsClassification，recognitionandmeasurementoffinancialassets感謝閱讀Thecompanyatthetimeofinitialrecognitionoffinancialassetsdividesitintothefollowingfourcategories：financialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiod，loansandreceivables，financialassetsavailableforsaleandheld—to-maturityinvestments.Financialassetsaremeasuredatfairvaluewheninitiallyrecognized.Relevanttransactioncostsoffinancialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodarerecognizedinprofitorlossofthisperiod，andrelevanttransactioncostsofothercategoriesoffinancialassetsarerecognizedintheamountinitiallyrecognized。感謝閱讀—-Financialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodrefertotheshort—termsalesfinancialassets，includingfinancialassetsheldfortradingorfinancialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperioddesignateduponinitialrecognitionbythemanagement。Financialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodaresubsequentlymeasuredatfairvalue，andtheinterestorcashdividendsobtainedduringtheholdingperiodwillberecognizedasinvestmentincome,andthegainsorlossesofthechangeinfairvalueattheendofthisperiodarerecognizedintheprofitorlossinthisperiod。Whenitisdisposed，thedifferencebetweenthefairvalueandtheinitialrecordedamountisrecognizedasinvestmentincome,whileadjustinggainsfromchangesinthefairvalue。感謝閱讀--Loansandreceivables：thenon—derivativefinancialassetswithoutthepriceinanactivemarketandwithfixedanddeterminablerecoverycostareclassifiedasloansandreceivables.Loansandreceivablesadopttheeffectiveinterestmethodandtakeamortizedcostforsubsequentmeasurement，andgainsorlossesarisingfrom謝謝閱讀derecognition，impairmentoramortizationareincludedintheprofitorlossofthisperiod.謝謝閱讀——Financialassetsavailableforsale：includingnon—derivativefinancialassetsavailableforsalerecognizedinitiallyandothernon—derivativefinancialassetsexceptforloansandreceivables,held-to-maturityinvestmentsandtradingfinancialassets。Financialassetsavailableforsalearesubsequentlymeasuredatfairvalue,andinterestorcashdividendsobtainedduringtheholdingperiodwillberecognizedasinvestmentincome,andgainsorlossesarisingfromthechangesinfairvalueattheendofthisperiodarerecognizeddirectlyinowners'equityuntilthefinancialassetisderecognizedorimpairedandthenisrecognizedastheprofitorlossinthisperiod。-—Held—to-maturityinvestments：thenon-derivativefinancialassetswithclearintentionandabilitytoholdtomaturitybythemanagementofthecompany,afixedmaturitydateandfixedordeterminablepaymentsareclassifiedasheld—to-maturityinvestments。Held—to-maturityinvestmentsadopttheeffectiveinterestmethodandtakeamortizedcostforsubsequentmeasurement,andgainsorlossesarisingfromderecognition,impairmentoramortizationareincludedintheprofitorlossofthisperiod.精品文檔放心下載Classification,recognitionandmeasurementoffinancialliabilities感謝閱讀—Thecompanyatthetimeofinitialrecognitionoffinancialliabilitiesdividesitintothefollowingtwocategories:financialliabilitiesmeasuredatfairvaluewithchanges感謝閱讀includedintheprofitorlossofthisperiodandotherfinancialliabilities。Financialliabilitiesaremeasuredatfairvaluewheninitiallyrecognized。Relevanttransactioncostsoffinancialliabilitiesmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodarerecognizedinprofitorlossofthisperiod，andrelevanttransactioncostsofotherfinancialliabilitiesarerecognizedintheamountinitiallyrecognized。感謝閱讀Financialliabilitiesmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodincludethetradingfinancialliabilitiesandfinancialliabilitiesmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperioddesignateduponinitialrecognition.Financialliabilitiesaresubsequentlymeasuredat感謝閱讀fairvalue,andthegainsorlossesofthechangeinfairvaluearerecognizedintheprofitorlossinthisperiod.精品文檔放心下載Otherfinancialliabilities：adoptingtheeffectiveinterestmethodandtakingamortizedcostforsubsequentmeasurement.Thegainsorlossesarisingfromderecognitionoramortizationisincludedintheprofitorlossofthisperiod.精品文檔放心下載Requirementsforderecognitionoffinancialliabilities謝謝閱讀Financialliabilitiesshallbeentirelyorpartiallyderecognizedifthepresentobligationsderivedfromthemareentirelyorpartiallydischarged.WheretheCompanyentersintoanagreementwithacreditorsoastosubstitutethecurrentfinancialliabilitieswithnewones，andthecontractclausesofwhicharesubstantiallydifferentfromthoseofthecurrentones,itshallrecognizethenewfinancialliabilitiesinplaceofthecurrentones。Wheresubstantialrevisionsaremadetosomeorallofthecontractclausesofthecurrentfinancialliabilities，theCompanyshallrecognizethenewfinancialliabilitiesafterrevisionofthecontractclausesinplaceofthecurrent精品文檔放心下載onesentirelyorpartially。感謝閱讀Uponentireorpartialderecognitionoffinancialliabilities,differencesbetweenthecarryingamountsofthederecognizedfinancialliabilitiesandtheconsiderationpaid（includingnon—monetaryassetssurrenderedornewfinancialliabilitiesassumed）arechargedtoprofitorlossforthecurrentperiod.感謝閱讀WheretheCompanyredeemspartofitsfinancialliabilities,itshallallocatethecarryingamountsoftheentirefinancialliabilitiesbetweentherelativefairvaluesofthepartsthatcontinuetoberecognizedandthederecognizedpartsontheredemptiondate。Differencesbetweenthecarryingamountsallocatedtothederecognizedpartsandtheconsiderationpaid（includingnon—monetaryassetssurrenderedandthenewfinancialliabilitiesassumed）arechargedtoprofitorlossforthecurrentperiod。Recognitionandmeasurementfortransferoffinancialassets感謝閱讀IftheCompanyhastransferrednearlyalloftherisksandrewardsrelatingtotheownershipofthefinancialassetstothetransferee,theyshallbederecognized。Ifitretainsnearlyalloftherisksandrewardsrelatingtotheownershipofthefinancialassets，theyshallnotbederecognizedandwillberecognizedasafinancialliability.IftheCompanyhasnottransferrednorretainednearlyalloftherisksandrewardsrelatingtotheownershipofthefinancialassets:（1）togiveupthecontrolofthefinancialassetstobederecognized;(2)notgivingupcontrolofthefinancialassettoberecognizedbasedontheextentofitscontinuinginvolvementinthetransferredfinancialassetsandliabilitiesarerecognizedaccordingly。感謝閱讀Ifthetransferofentirefinancialassetssatisfythecriteriaforderecognition，differencesbetweentheamountsofthefollowingtwoitemsshallberecognizedinprofitorlossforthecurrentperiod:(1)thecarryingamountofthetransferredfinancialasset;(2)theaggregateconsiderationreceivedfromthetransferplusthecumulativeamountsofthechangesinthefairvaluesoriginallyrecognizedintheowners’equity。Ifthepartialtransferoffinancialassetssatisfythecriteriaforderecognition，thecarryingamountsoftheentirefinancialassetstransferredshallbesplitintothederecognizedandrecognizedpartsaccordingtotheirrespectivefairvaluesanddifferencesbetweentheamountsofthefollowingtwoitemsarechargedtoprofitorlossforthecurrentperiod:（1）thecarryingamountsofthederecognizedparts;(2)Theaggregateconsiderationforthederecognizedpartsplustheportionoftheaccumulativeamountsofthechangesinthefairvaluesofthederecognizedpartswhichareoriginallyrecognizedintheowners’equity。謝謝閱讀Determinationofthefairvalueoffinancialinstruments謝謝閱讀—Iffinancialinstrumentstradeinanactivemarket,thequotedpriceinanactivemarketdeterminesitsfairvalue;iffinancialinstrumenttradenotinanactivemarket,thevaluationtechniquesdeterminethefairvalue.Valuationtechniquesincluderecentmarkettransactionpricereferencetothefamiliarsituationandvolunteertransaction，currentfairvaluereferencetoothersubstantiallysimilarfinancialinstruments,discountedcashflowmethodandoptionpricingmodelandsoon。感謝閱讀TestandProvisionsforimpairmentlossonfinancialassets精品文檔放心下載——Excepttradingfinancialassets，theCompanymakesassessmentonthecarryingvaluesoffinancialassetsatthebalancesheetdate。Ifthereisevidencethatthefair謝謝閱讀valueofspecificfinancialassethasbeenimpaired，provisionsforimpairmentlossismadeaccordingly.感謝閱讀-—Measurementofimpairmentoffinancialassetsmeasuredatamortizedcost精品文檔放心下載Ifthereisobjectiveevidencethatthefinancialassetmeasuredatamortizedcosthasbeenimpaired，thecarryingamountofthefinancialassetiswrittendowntothepresentvalueofestimatedfuturecashflows（excludingfuturecreditlossesthathavenotyetoccurred）,andtheamountofreductionisrecognizedasimpairmentlossandisrecognizedintheprofitorlossofthisperiod。TheCompanycarriesouttheimpairmenttestofsignificantsinglefinancialassetseparately,carriesouttheimpairmenttestoninsignificantsinglefinancialassetfromasingleorcombinationofangles,andcarriesouttheimpairmenttestonsingleassetwithoutobjectiveevidenceofimpairmentalongwiththefinancialassetswithsimilarcreditriskcharacteristicstoconstituteacombination,butdoesnotcarryouttheimpairmenttestontheprovisionforimpairmentoffinancialassetsbasedonthesingleintheportfolio。Inthesubsequentperiod,ifthereisobjectiveevidencethatthevalueoffinancialassethasbeenrestoredandrecognizedrelevanttotheobjectivemattersoccurringaftertheimpairment,previouslyrecognizedimpairmentlossshallbereversedandchargedintotheprofitorlossofthisperiod。Butthebookvalueafterthereversalshouldnotexceedtheamortizedcostatthereversaldateofthefinancialassetssupposednoprovisionforimpairment。Whenthefinancialassetsmeasuredatamortizedcostactuallyoccurloss,offsetagainsttherelatedprovisionforimpairment。-—Availableforsalefinancialassets謝謝閱讀Ifthereisobjectiveevidencethatanimpairmentofavailableforsalefinancialassetsoccurs，eventhoughthefinancialassethasnotbeenderecognised，thecumulativelossofdecreaseofthefairevalueoriginallyrecordedintheowner’sequityshouldbetransferredoutandchargedintothecurrentprofitandloss。Thecumulativelossistheinitialacquisitioncostofavailableforsalefinancialassets,deductingthefairvalueofthewithdrawingprincipalandamortizationamountandimpairmentlossaswellasnetimpairmentamountoriginallychargedintotheprofitorloss。感謝閱讀Recognitionandprovisionforbaddebtsofaccountsreceivable精品文檔放心下載Ifthereisobjectiveevidencethatreceivablesareimpairedattheendofthisperiod,thecarryingvaluewillbewrittendowntoitspresentvalueofestimatedfuturecashflows,andtheamountofreductionisrecognizedasimpairmentlossandisrecognizedinthecurrentprofitorloss。Presentvalueofestimatedfuturecashflowsisdeterminedthroughfuturecashflows（excludingcreditlossesthathavenotbeenincurred）discountedattheoriginaleffectiveinterestrate，takingintoaccountthevalueofrelatedcollateral(lessestimateddisposalcosts，etc.）。Originaleffectiveinterestrateistheactualinterestratewhenthereceivablesarerecognizedinitially。Theestimatedfuturecashflowsofshort-termreceivableshavesmalldifferencefromthepresentvalue,andtheestimatedfuturecashflowsarenotdiscountedindeterminingtherelatedimpairmentloss。感謝閱讀Thesignificantsinglereceivablesareseparatelycarriedoutimpairmenttestattheendofthisperiod，andifthereisobjectiveevidencethattheimpairmenthasoccurred，basedonthedifferenceofthepresentvalueoffuturecashflowslessthanthebook感謝閱讀value,theimpairmentlossisrecognizedandtheprovisionofbaddebtsisdone.Thesignificantsingleamountreferstotopfivereceivablebalancesorthesumofpaymentsaccountingformorethan10%ofreceivablebalances.謝謝閱讀Ifthereisobjectiveevidencethattheindividualnon—significantreceivablesimpairmenthasoccurred，separateimpairmenttestisdone，theimpairmentlossisrecognizedandtheprovisionforbaddebtsisdone；otherindividualnon—significantreceivablesandreceivablesnotimpairedafterseparatetestaretogetherdividedintoseveralcombinationsforimpairmenttestingwithagingasthesimilarcreditriskcharacteristics，todeterminetheimpairmentlossanddoprovisionforbaddebts。Inadditiontoseparateprovisionforimpairmentofreceivables,thecompanyisbasedontheactuallossrateofreceivableportfoliowiththesameorsimilartothepreviousyearandagingasthesimilarcreditriskcharacteristics，andcombinesthecurrentsituationtodeterminetheratioofprovisionforbaddebtsasfollows：感謝閱讀AgingRatioofprovisionWithinoneyear5％1–2years20%2–3years50%Over3years80%Fixedassetsanddepreciationaccountingmethod謝謝閱讀Recognitioncriteriaoffixedassets：fixedassetsrefertotangibleassetsheldforthepurposeofproducingcommodities,providingservices，rentingorbusinessmanagementwithusefullivesexceedingoneaccountingyearandhighunitvalue。感謝閱讀Classificationoffixedassets：buildingsandconstructions,machineryequipment，transportequipmentandofficeequipment。謝謝閱讀Fixedassetspricinganddepreciationmethod：thefixedassetsispricedbasedonactualcostanddepreciatedinastraight-linemethod.Theestimatedusefullives,estimatedresidualrateandannualdepreciationrateofvariouscategoriesoffixedassetsarelistedasfollows:謝謝閱讀CategoryoffixedEstimatedEstimatedresidualAnnualassetsusefullivesrate(year）depreciationrate（year)(％）Buildingsand20104。5constructionsmachineryequipment1059.5transportequipment5519officeequipment5519Impairmentoffixedassets：theCompanychecksthefixedassetstermbytermattheendofthereportingperiod，andifthemarketcontinuingtofallortechnologicalobsolescence,damage,long—termidleandotherreasonsresultinfixedassetsrecoverableamountlowerthanitsbookvalue,inaccordancewiththedifferenceprovisionforimpairmentoffixedassets,theimpairmentlossisrecognizedinfixedassetsandcannotbereversedinasubsequentaccountingperiod.Therecoverableamountisrecognizedbasedonthefairvalueoftheassetsdeductingthenetamountafterdisposalexpensesandthepresentvalueofcashflowsoftheestimatedfuture謝謝閱讀assets。Thepresentvalueofthefuturecashflowsoftheassetisdeterminedinaccordancewiththeresultingestimatedfuturecashflowsintheprocessofcontinuoususeandfinaldisposaltoselectitsappropriatediscountrateandtheamountofthediscount.精品文檔放心下載Accountingmethodofconstructioninprogress精品文檔放心下載Theconstructioninprogressispricedontheactualcost，totemporarilytransfertofixedassetswhenreachingtheintendedusestateinaccordancewiththeprojectbudgetandtheactualcostoftheproject,andtoadjustthebookvalueoffixedassetsaccordingtotheactualcostafterhandlingfinalsettlementofaccounts。Acquisition，constructionorproductionofassetseligibleforcapitalizationborrowedspecificallyortheinterestongeneralborrowingcostsandauxiliaryexpensesofspecificborrowingsoccurredcanbeincludedinthecostofcapitalassetsandsubsequentlyrecognizedinthecurrentprofitorlossbeforetheacquisition，constructionorproductionofthequalifyingassetreachestheintendedusestateorthesalestate。感謝閱讀Impairmentofconstructioninprogress：theCompanyconductsacomprehensiveinspectionofconstructioninprogressattheendofthereportingperiod；iftheconstructioninprocessisstoppedforlongtimeandwillnotbeconstructedinthenextthreeyearsandtheconstructioninprogressbringsgreatuncertaintytotheeconomicbenefitsofenterprisesduetobackwardperformanceortechniquesandtheconstructioninprogressoccursimpairment,thebalanceofrecoverableamountofsingleconstructioninprogresslowerthanthebookvalueofconstructioninprogressisforimpairmentprovisionsofconstructioninprogress。Impairmentlossontheconstructioninprogressshallnotbereversedinsubsequentaccountingperiodsoncerecognized.感謝閱讀Thepricingandamortizingofintangibleassets謝謝閱讀Pricingoftheintangibleassets感謝閱讀—--Thecostofoutsourcingintangibleassetsshallbepricedbasedontheactualexpendituredirectlyattributabletointangibleassetsfortheexpectedpurpose.感謝閱讀--—Expenditureoninternalresearchanddevelopmentprojectsischargedintothecurrentprofitorloss，andexpenseinthedevelopmentstagecanberecognizedasintangiblecostsifmeetingthecriteriaforcapitalization。精品文檔放心下載--—Intangibleassetsofinvestmentisinaccordancewiththeagreedvalueoftheinvestmentcontractoragreementascosts，excludingnotfairagreedvalueofthecontractoragreement。謝謝閱讀———Intangibleassetsofthedebtorobtainedinthenon—cashassetcoverdebtmethodcanbeaccepted；ifthereceivablecreditor’srightischangedintointangibleassets,thenrecordaccordingtothefairvalueofintangibleassets。謝謝閱讀--—Fornon—monetarytransactionintangibleassets，thefairvalueandrelatedtaxespayableofnon-monetaryassetsshouldbetheaccountingcost。謝謝閱讀Amortizationofintangibleassets：asfortheintangibleassetswithlimitedservicelife,itisamortizedbystraight-linemethodwhenitisavailableforusewithintheserviceperiod。Asforunforeseeableperiodofintangibleassetsbringingfutureeconomicbenefitstothecompany,itisregardedasintangibleassetswithuncertainservicelife，andintangibleassetswithuncertainservicelifecannotbeamortized.TheCompany's精品文檔放心下載intangibleassetsincludelanduserights,forestlanduserightsandtheproductionandmarketinginformationmanagementsoftware.Thelanduserightsareamortizedaveragelyinaccordancewith50yearsofservicelife,forestlanduserightsareamortizedaveragelyinaccordancewith30yearsofservicelife，andtheproductionandmarketinginformationmanagementsoftwareareamortizedaveragelyinaccordancewith5yearsofservicelife.謝謝閱讀Expendituresarisingfromdevelopmentphaseoninternalresearchanddevelopmentprojectscanberecognizedasintangibleassetswhensatisfyingallofthefollowingconditions：(1)thereistechnicalfeasibilityofcompletingtheintangibleassetssothattheywillbeavailableforuseorsale;(2）thereisintentiontocompleteanduseorselltheintangibleassets；（3)themethodthattheintangibleassetsgenerateeconomicbenefits，includingexistenceofamarketforproductsproducedbytheintangibleassetsorfortheintangibleassetsthemselves,shallbeproved.Or，iftobeusedinternally,theusefulnessoftheintangibleassetsshallbeproved；(4)adequatetechnical，financial，andotherresourcesareavailabletocompletethedevelopmentofintangibleassets，andtheCompanyhastheabilitytouseorselltheintangibleassets；(5)theexpendituresarisingfromdevelopmentphaseoftheintangibleassetscanbemeasuredreliably.謝謝閱讀Impairmentofintangibleassets:theCompanyconductsacomprehensiveinspectiononintangibleassetsattheendofthereportingperiod。Iftheintangibleassetshavebeenreplacedbyothernewtechnologiessoastoseriouslyaffectitscapacitytocreateeconomicbenefitsfortheenterprise，themarketvalueofcertainintangibleassetssharplyfallandisnotexpectedtorecoverintheremainingamortizationperiod，certainintangibleassethasexceededthelegaltimelimitbutstillhassomevalueinuseaswellastheintangibleassetimpairmenthasoccurred,theprovisionforimpairmentisdoneaccordingtothedifferencebetweentheindividualestimatedrecoverableamountandthebookvalue.Impairmentlossontheintangibleassetshallnotbereversedinsubsequentaccountingperiodsoncerecognized.精品文檔放心下載Accountingmethodofcapitalizationofborrowingcosts謝謝閱讀Borrowingcoststhataredirectlyattributabletotheacquisition,constructionorproductionofqualifyingassetsforcapitalizationshouldbechargedintotherelevantcostsofassetsandthereforeshouldbecapitalized。Borrowingcostsincurredafterqualifyingassetsforcapitalizationreachestheestimatedusestatearechargedtoprofitorlossinthecurrentperiod。Otherborrowingcostsarerecognizedasexpensesbasedontheaccrualandarechargedtoprofitorlossinthecurrentperiod.精品文檔放心下載Capitalizationofborrowingcostsshouldmeetthefollowingconditions:expendituresarebeingincurred，whichcomprisedisbursementsincurredintheformofpaymentsofcash,transferofnon—monetaryassetsorassumptionofinterest—bearingdebtsfortheacquisition，constructionorproductionofqualifyingassetsforcapitalization;borrowingcostsarebeingincurred；purchase，constructionormanufacturingactivitiesthatarenecessarytopreparetheassetsfortheirintendeduseorsaleareinprogress.精品文檔放心下載Capitalizationamountofborrowinginterest:theborrowinginterestincurredfromtheacquisition,constructionorproductionofassetseligibleforcapitalizationborrowed感謝閱讀specificallyorgenerallyshouldbedeterminedthecapitalizationamountaccordingtothefollowingmethodbeforetheacquisition,constructionorproductionofaqualifyingassetreachingitsintendeduseorsalestate：精品文檔放心下載——-Wherefundsareborrowedspecificallyforpurchase,constructionormanufacturingofassetseligibleforcapitalization,costseligibleforcapitalizationaretheactualinterestcostsincurredincurrentperiodlesstheinterestincomeofunusedborrowingfundsdepositedinthebankoranyincomeearnedonthetemporaryinvestmentofsuchborrowings.精品文檔放心下載—--Wherefundsallocatedforpurchase,constructionormanufacturingofassetseligibleforcapitalizationarepartofageneralpool，theeligiblecapitalizationinterestamountsaredeterminedbymultiplyingacapitalizationrateofgeneralborrowingbytheweightedaverageofaccumulatedcapitalexpenditur