外資公司財報審計報告及附注模板(中英文對照參考版)

XX有限公司XXCompanyLimited審計報告Auditors'ReportXX審字[201X]第X-XXXXX號XXSHENZI[201X]No.X-XXXXX-97-XX有限公司財務(wù)報表附注XXCompanyLimitedNotestotheFinancialStatements（除特別注明外，本附注金額單位均為人民幣元）(AllamountsinChineseRenminbiYuanunlessotherwisestated)企業(yè)的基本情況1.Companyprofile（一）企業(yè)注冊地、組織形式和總部地址。1.1TheCompany'sregisteredplace,organizationstructureandtheaddressofheadquarter.（二）企業(yè)的業(yè)務(wù)性質(zhì)和主要經(jīng)營活動。如企業(yè)所處的行業(yè)、所提供的主要產(chǎn)品或服務(wù)、客戶的性質(zhì)、銷售策略、監(jiān)管環(huán)境的性質(zhì)等。1.2TheCompany'sbusinessnatureandmainoperationactivities,likeitsindustry,primaryproductorservice,customers'nature,tradingstrategyandsupervisoryenvironmentetc.（三）財務(wù)報告的批準報出者和財務(wù)報告批準報出日，或者以簽字人及其簽字日期為準。1.3Theapproverandapprovaldateofthefinancialreporting.（四）本年度財務(wù)報表范圍1.4Thescopeoffinancialyear20X5financialstatementsincludes【在編制合并報表的情況下簡要說明本年度的財務(wù)報表范圍所包括的公司名稱和在集團中的級別，具體報表和附注模板披露內(nèi)容應參考上市公司模板】【在存在子公司而未編制合并報表（僅編制母公司單體報表）的情況下，需說明僅編制母公司單體報表的原因，并說明以下的各項附注均針對母公司單體報表所作出的披露】【在不存在以上各種需要對財務(wù)報表范圍進行說明的情況時，刪除（四）本年度財務(wù)報表范圍】財務(wù)報表的編制基礎(chǔ)2.Basisofpreparationoffinancialstatements1、編制基礎(chǔ)：本公司財務(wù)報表以持續(xù)經(jīng)營為基礎(chǔ)，根據(jù)實際發(fā)生的交易和事項，按照財政部頒布的《企業(yè)會計準則-基本準則》和具體會計準則等規(guī)定（以下合稱“企業(yè)會計準則”），并基于以下所述重要會計政策、會計估計進行編制。2.1BasisofpreparationOnthebasisofgoingconcernandtransactionsandeventsactuallyoccurred,theCompanypreparesitsfinancialstatementswiththefollowingaccountingpoliciesandaccountingestimatesinaccordancewiththeAccountingStandardsforBusinessEnterprises–basicStandards,specificaccountingstandardsandotherrelevantprovisions(hereinaftercollectivelyknownas"AccountingStandardsforBusinessEnterprises"or"CAS")2、持續(xù)經(jīng)營：【公司應評價自報告期末起12個月的持續(xù)經(jīng)營能力。企業(yè)對持續(xù)經(jīng)營評價結(jié)果表明對持續(xù)經(jīng)營能力產(chǎn)生重大懷疑的，企業(yè)應當在附注中披露導致持續(xù)營能力產(chǎn)生重大懷疑的影響因素以及企業(yè)擬采取的改善措施。企業(yè)過去有多年虧損記錄等情況的，需要描述目前和預期未來的獲利能力、債務(wù)清償計劃、替代融資的潛在來源等評價企業(yè)的持續(xù)經(jīng)營能力?！俊酒髽I(yè)正式?jīng)Q定或被迫在當期或?qū)⒃谙乱粋€會計期間進行清算或停止營業(yè)的，則表明以持續(xù)經(jīng)營為基礎(chǔ)編制財務(wù)報表不再合理。在這種情況下，企業(yè)應當采用其他基礎(chǔ)編制財務(wù)報表，并在附注中聲明財務(wù)報表未以持續(xù)經(jīng)營為基礎(chǔ)編制的事實、披露未以持續(xù)經(jīng)營為基礎(chǔ)編制的原因和財務(wù)報表的編制基礎(chǔ)?！?.2Goingconcern重要會計政策和會計估計3.Significantaccountingpoliciesandaccountingestimates具體會計政策和會計估計提示：【公司應制定與實際生產(chǎn)經(jīng)營特點相適應的具體會計政策，并充分披露報告期內(nèi)采用的重要會計政策和會計估計。公司根據(jù)實際生產(chǎn)經(jīng)營特點制定的具體會計政策和會計估計，應在本節(jié)開始部分對相關(guān)事項進行提示?！孔裱髽I(yè)會計準則的聲明本公司編制的財務(wù)報表符合《企業(yè)會計準則》的要求，真實、完整地反映了本公司201X年12月31日的財務(wù)狀況、2013.1DeclarationoncompliancewiththeAccountingStandardsforBusinessEnterprisesThefinancialstatementshavebeenpreparedincompliancewiththe<AccountingStandardsforBusinessEnterprises>totrulyandcompletelyreflecttheCompany’sfinancialpositionasof31December20X5anditsoperatingresults,cashflowsandotherrelevantinformationfortheyearended31December20X5.會計期間本公司會計年度為公歷年度，即每年1月1日起至12月【企業(yè)設(shè)立不足一年的，應說明其財務(wù)報表實際編制期間；子公司如采用的會計期間與我國會計制度規(guī)定不一致的，需說明是否進行調(diào)整】3.2AccountingperiodThefinancialyearoftheCompanyisfromJanuary1toDecember31ofeachcalendaryear.營業(yè)周期本公司以一年12個月作為正常營業(yè)周期，并以營業(yè)周期作為資產(chǎn)和負債的流動性劃分標準?！竟緦I業(yè)周期不同于12個月，并以營業(yè)周期作為資產(chǎn)和負債的流動性劃分標準的，應披露營業(yè)周期及確定依據(jù)?！?.3OperatingcycleTheCompany’soperatingcycleis12monthsineachcalendaryearanditclassifiestheassetsandliabilities'liquiditybyoperatingcycle.記賬本位幣本公司以人民幣為記賬本位幣?！救粲涃~本位幣為人民幣以外的其他貨幣的，說明選定記賬本位幣的考慮因素及折算成人民幣時的折算方法?！?.4FunctionalcurrencyTheCompany'sfunctionalcurrencyisChineseRenminbi(hereafterreferredtoas"RMB").企業(yè)合并【若無子公司和企業(yè)合并事項，請刪除】3.5Businesscombination1、同一控制下的企業(yè)合并同一控制下企業(yè)合并形成的長期股權(quán)投資合并方以支付現(xiàn)金、轉(zhuǎn)讓非現(xiàn)金資產(chǎn)或承擔債務(wù)方式作為合并對價的，本公司在合并日按照所取得的被合并方在最終控制方合并財務(wù)報表中的凈資產(chǎn)的賬面價值的份額作為長期股權(quán)投資的初始投資成本。合并方以發(fā)行權(quán)益性工具作為合并對價的，按發(fā)行股份的面值總額作為股本。長期股權(quán)投資的初始投資成本與合并對價賬面價值（或發(fā)行股份面值總額）的差額，應當調(diào)整資本公積；資本公積不足沖減的，調(diào)整留存收益。3.5.1BusinesscombinationsinvolvingenterprisesundercommoncontrolInabusinesscombinationinvolvingenterprisesundercommoncontrol,iftheacquirerpaysforthebusinesscombinationincash,bytransferringofnon-cashassetsorassumingliabilities,netassetsintheultimatecontrollingparty'sconsolidatedfinancialstatementsaremeasuredattheircarryingamountsoftheacquireeattheacquisitiondate.Iftheacquirerissuesequityinstrumentsforthebusinesscombination,theacquirermeasuresthesharecapitalbytheparvalueofthesharesissued.Thedifferencebetweentheoriginalinvestmentcostsandthecarryingamounts(orthetotalparvalueofsharesissued)willbeadjustedtothecapitalreserves.Ifthecapitalreservesisinsufficienttoabsorbthedifference,theremainingamountshallbedeductedfromretainedearnings.2、非同一控制下的企業(yè)合并對于非同一控制下的企業(yè)合并，合并成本為購買方在購買日為取得對被購買方的控制權(quán)而付出的資產(chǎn)、發(fā)生或承擔的負債以及發(fā)行的權(quán)益性證券的公允價值之和。非同一控制下企業(yè)合并中所取得的被購買方符合確認條件的可辨認資產(chǎn)、負債及或有負債，在購買日以公允價值計量。購買方對合并成本大于合并中取得的被購買方可辨認凈資產(chǎn)公允價值份額的差額，體現(xiàn)為商譽價值。購買方對合并成本小于合并中取得的被購買方可辨認凈資產(chǎn)公允價值份額的，經(jīng)復核后合并成本仍小于合并中取得的被購買方可辨認凈資產(chǎn)公允價值份額的差額，計入當期營業(yè)外收入。3.5.2BusinesscombinationsinvolvingenterprisesnotunderuncommoncontrolInabusinesscombinationinvolvingenterprisesnotundercommoncontrol,thecombinationcostsaretheaggregateofthefairvaluesoftheassetspaid,theliabilitiesincurredorassumedandtheequityinstrumentsissuedbytheacquirerinexchangeforcontrolovertheacquireeattheacquisitiondate.Attheacquisitiondate,theacquiredassets,liabilitiesandcontingentliabilitiesoftheacquireethatmeettherecognitioncriteriaaremeasuredattheirfairvalue.TheCompanyshallrecognizethedifferenceofthecombinationcostsinexcessofitsinterestportioninthefairvalueofthenetidentifiableassetsacquiredfromtheacquireeasgoodwill.TheCompanyshallrecognizethedifferenceofthecombinationcostslessthanitsinterestportioninthefairvalueofthenetidentifiableassetsacquiredfromtheacquireeinthenon-operatingincomeforcurrentperiodafterreassessment.合營安排的分類及共同經(jīng)營的會計處理方法【如無合營安排，請刪除】3.6Jointarrangementclassificationandaccountingtreatments1、合營安排的分類合營安排分為共同經(jīng)營和合營企業(yè)。未通過單獨主體達成的合營安排，劃分為共同經(jīng)營。單獨主體，是指具有單獨可辨認的財務(wù)架構(gòu)的主體，包括單獨的法人主體和不具備法人主體資格但法律認可的主體。通過單獨主體達成的合營安排，通常劃分為合營企業(yè)。相關(guān)事實和情況變化導致合營方在合營安排中享有的權(quán)利和承擔的義務(wù)發(fā)生變化的，合營方對合營安排的分類進行重新評估。3.6.1TheclassificationofjointarrangementJointarrangementsareclassifiedasjointoperationsorjointventures.Ajointarrangementwillbeclassifiedasjointoperationwhenthejointarrangementachievesnotthroughanindividualentity.Individualentityisanentitywithindividualidentifiablefinancestructure,includingsinglelegalentityandentityunqualifiedaslegalentitybutqualifiedaslawfulentity.Ajointarrangementisusuallybeclassifiedasjointventurewhenthejointarrangementachievesthroughincorporatinganindividualentity.Whenchangesarisingfromrelevanteventsorenvironmentcausechangesofthecooperativeparties'rightsandobligationsinthejointarrangements,thecooperativepartiesshallreassesstheclassificationofthejointarrangements.2、共同經(jīng)營的會計處理共同經(jīng)營參與方應當確認其與共同經(jīng)營中利益份額相關(guān)的下列項目，并按照相關(guān)企業(yè)會計準則的規(guī)定進行會計處理：確認單獨所持有的資產(chǎn)或負債，以及按其份額確認共同持有的資產(chǎn)或負債；確認出售其享有的共同經(jīng)營產(chǎn)出份額所產(chǎn)生的收入；按其份額確認共同經(jīng)營因出售產(chǎn)出所產(chǎn)生的收入；確認單獨所發(fā)生的費用，以及按其份額確認共同經(jīng)營發(fā)生的費用。對共同經(jīng)營不享有共同控制的參與方，如果享有該共同經(jīng)營相關(guān)資產(chǎn)且承擔該共同經(jīng)營相關(guān)負債的，參照共同經(jīng)營參與方的規(guī)定進行會計處理；否則，應當按照相關(guān)企業(yè)會計準則的規(guī)定進行會計處理。3.6.1TheaccountingtreatmentofjointoperationsThepartyparticipatinginjointoperationsshallrecognizethefollowingitemsrelatingtoitsinterestsinthejointoperationsandaccountfortheminaccordancewithrelatedrequirementsofAccountingStandardsforBusinessEnterprises:a)Itssolely-heldassetsandsolely-assumedliabilities,andb)Itsshareofanyassetsandliabilitiesheldjointly;c)Itsrevenuefromthesaleofitsshareoftheoutputarisingfromthejointoperation;d)Itsshareoftherevenuefromthesaleoftheoutputbythejointoperation;e)Itsownexpenses;andf)Itsshareofanyexpensesincurredjointly.Theotherpartiesinvolvinginjointoperationswithoutcommoncontrolpowershallaccountfortheirinvestmentsreferringtothetreatmentmethodofjointoperationparticipantsiftheyareentitledtorelevantassetsandundertakerelevantliabilitiesofthejointoperations,otherwise,theyshallaccountfortheirinvestmentsaccordingtorelatedrequirementsofAccountingStandardsforBusinessEnterprises.3、合營企業(yè)的會計處理合營企業(yè)參與方應當按照《企業(yè)會計準則第2號—長期股權(quán)投資》的規(guī)定對合營企業(yè)的投資進行會計處理，不享有共同控制的參與方應當根據(jù)其對該合營企業(yè)的影響程度進行會計處理。3.6.1TheaccountingtreatmentofjointventuresThepartiesparticipatinginajointventureaccountforitsinvestmentinaccordancewithAccountingStandardsforBusinessEnterprisesNo.2-Long-termequityinvestment.Andtheotherpartiesinvolvinginjointventureswithoutcommoncontrolpowershallaccountfortheirinvestmentsaccordingtotheirinfluenceextentonthejointventures.現(xiàn)金及現(xiàn)金等價物的確定標準本公司在編制現(xiàn)金流量表時所確定的現(xiàn)金，是指本公司庫存現(xiàn)金以及可以隨時用于支付的存款。在編制現(xiàn)金流量表時所確定的現(xiàn)金等價物，是指持有的期限短、流動性強、易于轉(zhuǎn)換為已知金額現(xiàn)金、價值變動風險很小的投資。3.7CashandcashequivalentsThecashintheCompany'sstatementofcashflowsiscashonhandanddepositsthatcanbereadilydrawnondemand.Cashequivalentsinthestatementofcashflowsareshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangeinvalue.外幣業(yè)務(wù)及外幣財務(wù)報表折算3.8Foreigncurrencytransactionsandtranslationoffinancialstatementsdenominatedinforeigncurrency1、外幣業(yè)務(wù)折算本公司對發(fā)生的外幣交易，采用與交易發(fā)生日【或交易發(fā)生日即期匯率的近似匯率】折合本位幣入賬。資產(chǎn)負債表日外幣貨幣性項目按資產(chǎn)負債表日即期匯率折算，因該日的即期匯率與初始確認時或者前一資產(chǎn)負債表日即期匯率不同而產(chǎn)生的匯兌差額，除符合資本化條件的外幣專門借款的匯兌差額在資本化期間予以資本化計入相關(guān)資產(chǎn)的成本外，均計入當期損益。以歷史成本計量的外幣非貨幣性項目，仍采用交易發(fā)生日的即期匯率折算，不改變其記賬本位幣金額。以公允價值計量的外幣非貨幣性項目，采用公允價值確定日的即期匯率折算，折算后的記賬本位幣金額與原記賬本位幣金額的差額，作為公允價值變動(含匯率變動)處理，計入當期損益或確認為其他綜合收益。3.8.1TranslationofforeigncurrencytransactionsTheCompanyrecordsforeigncurrencytransactionsinRMBforaccountingpurposeusingthespotexchangerateprevailingonthedatewhenthetransactionsoccurs【或交易發(fā)生日即期匯率的近似匯率】.Asatthebalancesheetdate,monetaryitemsdenominatedinforeigncurrencyaretranslatedtoRMBbyadoptingtheprevailingexchangerateonthatdate.Foreignexchangedifferencebetweentheprevailingexchangerateonthatdateandtheprevailingexchangerateoninitialrecognitionoronthepreviousbalancesheetdatearerecognizedinprofitorlossforthecurrentperiod,excepttheforeignexchangearisingfromspecificloandenominatedinforeigncurrencyqualifiedascapitalexpenditureandincludedinthecostofrelatedassets.Non-monetaryitemsdenominatedinforeigncurrencythataremeasuredathistoricalcostarestilltranslatedatamountinfunctionalcurrencyexchangedattheprevailingexchangerateatthetransactiondate.Non-monetaryitemsdenominatedinforeigncurrencythataremeasuredatfairvaluearetranslatedusingtheexchangerateatthedatewhenfairvaluewasdeterminedandthedifferencebetweenthetranslatedfunctionalcurrencyamountandthepriortranslatedamountoninitialrecognitionoronthepreviousbalancesheetdatearerecordedinprofitorlossforthecurrentperiodorothercomprehensiveincome.2、外幣財務(wù)報表折算【如無外幣報表，請刪除】本公司的控股子公司、合營企業(yè)、聯(lián)營企業(yè)等，若采用與本公司不同的記賬本位幣，需對其外幣財務(wù)報表折算后，再進行會計核算及合并財務(wù)報表的編報。資產(chǎn)負債表中的資產(chǎn)和負債項目，采用資產(chǎn)負債表日的即期匯率折算，所有者權(quán)益項目除“未分配利潤”項目外，其他項目采用發(fā)生時的即期匯率折算。利潤表中的收入和費用項目，采用交易發(fā)生日的即期匯率【或交易發(fā)生日即期匯率的近似匯率】折算。折算產(chǎn)生的外幣財務(wù)報表折算差額，在資產(chǎn)負債表中所有者權(quán)益項目其他綜合收益下列示。外幣現(xiàn)金流量按照系統(tǒng)合理方法確定的，采用交易發(fā)生日的即期匯率【或交易發(fā)生日即期匯率的近似匯率】折算。匯率變動對現(xiàn)金的影響額，在現(xiàn)金流量表中單獨列示。處置境外經(jīng)營時，與該境外經(jīng)營有關(guān)的外幣報表折算差額，全部或按處置該境外經(jīng)營的比例轉(zhuǎn)入處置當期損益。3.8.2ThetranslationoffinancialstatementsdenominatedinforeigncurrencyIftheCompany'scontrolledsubsidiaries,jointventuresandassociatesetc.adoptdifferentreportingcurrency,theirfinancialstatementsdenominatedinforeigncurrencyshallbetranslatedtofinancialstatementsinRMBwhenpreparingconsolidatedfinancialstatements.TheassetsandliabilitiesaretranslatedtoRMBamountsusingthespotexchangerateatthebalancesheetdate.Itemsoftheequity,exceptfor"retainedearnings",aretranslatedatthespotexchangerateatthedatesonwhichsuchitemsoccured或交易發(fā)生日即期匯率的近似匯率】.Therevenueandexpendituresinthestatementofincomearetranslatedusingthespotexchangerateatthetransactiondate.Thedifferencearisingfromforeigncurrencyfinancialstatementstranslationispresentedinothercomprehensiveincomeattheconsolidatedbalancesheetwithinequity.Itemsofthestatementofcashflowsaredeterminedbysystemicmethodandtranslatedusingthespotexchangeratewhentheyincurred【或交易發(fā)生日即期匯率的近似匯率】.Effectarisingfromchangesofexchangeratesoncashandcashequivalentsispresentedseparatelyinthestatementofcashflows.Whendisposingofforeignoperations,exchangedifferencesofforeigncurrencyfinancialstatementsattributabletotheforeignoperationsaretransferredtoprofitorlossforthecurrentperiodentirelyorinproportionwiththedisposalportionoftheforeignoperations.金融工具3.9Financialinstruments1、金融工具的分類及確認金融工具劃分為金融資產(chǎn)或金融負債和權(quán)益工具。本公司成為金融工具合同的一方時，確認為一項金融資產(chǎn)或金融負債，或權(quán)益工具。金融資產(chǎn)于初始確認時分類為：以公允價值計量且其變動計入當期損益的金融資產(chǎn)、持有至到期投資、應收款項、可供出售金融資產(chǎn)。除應收款項以外的金融資產(chǎn)的分類取決于本公司及其子公司對金融資產(chǎn)的持有意圖和持有能力等。金融負債于初始確認時分類為：以公允價值計量且其變動計入當期損益的金融負債以及其他金融負債。以公允價值計量且其變動計入當期損益的金融資產(chǎn)包括持有目的為短期內(nèi)出售的交易性金融資產(chǎn)和初始確認時指定為以公允價值計量且其變動計入當期損益的金融資產(chǎn)；應收款項是指在活躍市場中沒有報價、回收金額固定或可確定的非衍生金融資產(chǎn)；可供出售金融資產(chǎn)包括初始確認時即被指定為可供出售的非衍生金融資產(chǎn)及未被劃分為其他類的金融資產(chǎn)；持有至到期投資是指到期日固定、回收金額固定或可確定，且管理層有明確意圖和能力持有至到期的非衍生金融資產(chǎn)。3.9.1RecognitionandclassificationoffinancialinstrumentsFinancialinstrumentsincludefinancialassets,financialliabilitiesandequityinstruments.Afinancialasset,financialliabilityorequityinstrumentisrecognizedwhentheCompanybecomesonepartyoffinancialinstrumentcontracts.Thefinancialassetsareclassifiedintothefollowingfourcategoriesuponinitialrecognition:financialassetsatfairvaluethroughprofitorloss(“FVTPL”financialassets),held-to-maturityinvestments,receivables,andavailable-for-salefinancialassets(“AFS”financialassets).TheclassificationoffinancialassetsdependsontheholdingintentionandcapabilityoftheCompanyexceptforreceivables.Thefinancialliabilitiesareclassifiedintofinancialliabilitiesatfairvaluethroughprofitorloss(“FVTPL”financialliabilities)andotherfinancialliabilitiesuponinitialrecognitionFinancialassetsatfairvaluethroughprofitorlossincludefinancialassetsheldfortradingintheshorttermandthoseuponinitialrecognitiondesignatedasatfairvaluethroughprofitorloss.Receivablesarenon-derivativefinancialassetswithfixedordeterminableamountsthatarenotquotedinanactivemarket.AFSfinancialassetsarethosenon-derivativefinancialassetsthataredesignatedasavailableforsaleandfinancialassetsotherthanthoseabovementioned.Held-to-maturityinvestmentsarenon-derivativefinancialassetswithfixedordeterminableamountsandfixedmaturitydatesthattheCompanyhasthepositiveintentionandcapabilitytoholdtomaturity.2、金融工具的計量本公司的金融工具初始確認按公允價值計量。后續(xù)計量分類為：以公允價值計量且其變動計入當期損益的金融資產(chǎn)、可供出售金融資產(chǎn)及以公允價值計量且其變動計入當期損益的金融負債按公允價值計量；持有到期投資、應收款項以及其他金融負債按攤余成本計量；在活躍市場中沒有報價且其公允價值不能可靠計量的權(quán)益工具投資，以及與該權(quán)益工具掛鉤并須通過交付該權(quán)益工具結(jié)算的衍生金融資產(chǎn)或者衍生金融負債，按照成本計量。本公司金融資產(chǎn)或金融負債后續(xù)計量中公允價值變動形成的利得或損失，除與套期保值有關(guān)外，按照如下方法處理：①以公允價值計量且其變動計入當期損益的金融資產(chǎn)或金融負債公允價值變動形成的利得或損失，計入公允價值變動損益。②可供出售金融資產(chǎn)的公允價值變動計入其他綜合收益。3.9.2MeasurementoffinancialinstrumentsTheCompanymeasuresthefinancialinstrumentsatfairvalueuponinitialrecognition.Thesubsequentmeasurementincludes:a)FVTPLfinancialassets,AFSfinancialassetsandFVTPLfinancialliabilitiesaremeasuredatfairvalue;b)Held-to-maturityinvestments,receivables,andotherfinancialliabilitiesaresubsequentlymeasuredatamortizedcost;c)Equityinstrumentsthatarenotquotedinanactivemarketandwhosefairvaluecannotbereliablymeasured,andderivativefinancialassetsorderivativefinancialliabilitieslinkedtotheequityinstrumentsthatwillbesettledbydeliveringtheequityinstrumentsaresubsequentlymeasuredatcost.Thegainsorlossesoffairvaluechangesarisingfromsubsequentmeasurementoffinancialassetsandliabilitiesshallbeaccountedforaccordingtothefollowingmethodsexcepthedginginstrumentinvolvingin:a)ThegainsorlossesarisingfromfairvaluechangesofFVTPLfinancialassetsandFVTPLfinancialliabilitiesarerecognizedintheprofitorlossforcurrentperiod;b)ThegainsorlossesarisingfromfairvaluechangesofAFSfinancialassetsarerecognizedinothercomprehensiveincome.3、本公司對金融工具的公允價值的確認方法如存在活躍市場的金融工具，以活躍市場中的報價確定其公允價值；如不存在活躍市場的金融工具，采用估值技術(shù)確定其公允價值。估值技術(shù)主要包括市場法、收益法和成本法。3.9.3Recognitionmethodoffinancialinstruments'fairvalueForfinancialassetsorfinancialliabilitiesinactivemarkets,theCompanyusesthequotedpricesinactivemarketstodeterminetheirfairvalue.Ifthereisnoactivemarket,theCompanyusesvaluationtechniquestodeterminetheirfairvalue.Thevaluationtechniquesmainlyincludemarketapproach,incomeapproachandcostapproach.4、金融資產(chǎn)負債轉(zhuǎn)移的確認依據(jù)和計量方法金融資產(chǎn)所有權(quán)上幾乎所有的風險和報酬轉(zhuǎn)移時，或既沒有轉(zhuǎn)移也沒有保留金融資產(chǎn)所有權(quán)上幾乎所有的風險和報酬，但放棄了對該金融資產(chǎn)控制的，應當終止確認該項金融資產(chǎn)。金融資產(chǎn)滿足終止確認條件的，將所轉(zhuǎn)移金融資產(chǎn)的賬面價值與因轉(zhuǎn)移而收到的對價和原直接計入其他綜合收益的公允價值變動累計額之和的差額部分，計入當期損益。部分轉(zhuǎn)移滿足終止確認條件的，將所轉(zhuǎn)移金融資產(chǎn)整體的賬面價值，在終止確認部分和未終止確認部分之間，按照各自的相對公允價值進行分攤。金融負債的現(xiàn)時義務(wù)全部或部分已經(jīng)解除的，則應終止確認該金融負債或其一部分。3.9.4RecognitionandmeasurementoftransferoffinancialassetsTheCompanyderecognizesafinancialassetifittransferssubstantiallyalltherisksandrewardsofthefinancialassetoritdoesnottransferormaitainsubstantiallyalltherisksandrewardsofownershipofthefinancialasset,butsurrendercontrolonthefinancialasset.Ifafinancialassetmeetsthederecognitioncriteria,thedifferencebetweenthetransferconsiderationreceivedandthesumoftransferredfinancialasset'scarryingamountandtheaccumulatedchangeamountonfairvaluewhichhasbeenrecognizedinothercomprehensiveincomeshallbechargedtoprofitorlossforcurrentperiod.Ifthepartialtransferoffinancialassetmeetsthederecognitioncriteria,theentirecarryingamountofthetransferredfinancialassetshallbesplitintothederecognizedportionandretainedportionaccordingtotheirrespectivefairvalue.Afinancialliabilityshallbeentirelyorpartiallyderecognizedifitspresentobligationsarewhollyorpartlydissolved.5、金融資產(chǎn)減值以攤余成本計量的金融資產(chǎn)發(fā)生減值時，按預計未來現(xiàn)金流量(不包括尚未發(fā)生的未來信用損失)現(xiàn)值低于賬面價值的差額，計提減值準備。如果有客觀證據(jù)表明該金融資產(chǎn)價值已恢復，且客觀上與確認該損失后發(fā)生的事項有關(guān)，原確認的減值損失予以轉(zhuǎn)回，計入當期損益。以成本計量的金融資產(chǎn)發(fā)生減值時，【按……減值方法】，計提減值準備。發(fā)生的減值損失，一經(jīng)確認，不再轉(zhuǎn)回。當有客觀證據(jù)表明可供出售金融資產(chǎn)發(fā)生減值時，原直接計入股東權(quán)益的因公允價值下降形成的累計損失予以轉(zhuǎn)出并計入減值損失。對已確認減值損失的可供出售債務(wù)工具投資，在期后公允價值上升且客觀上與確認原減值損失后發(fā)生的事項有關(guān)的，原確認的減值損失予以轉(zhuǎn)回并計入當期損益。對已確認減值損失的可供出售權(quán)益工具投資，期后公允價值上升直接計入股東權(quán)益。3.9.5ImpairmentoffinancialassetsIfthefinancialassetsmeasuredatamortizedcostsareimpaired,theimpairmentprovisionshallberecognizedatthedifferenceofthecarryingamountoffinancialassetsandthepresentvalueofestimatedfuturecashflows(excludingfuturecreditlossesthathavenotbeenincurred).Ifthereisobjectiveevidenceofarecoveryinvalueofthefinancialassetwhichcanberelatedobjectivelytoaneventoccurringaftertheimpairmentwasrecognized,thepreviouslyrecognizedimpairmentlossisreversedthroughprofitorlossforcurrentperiod.Ifthefinancialassetsmeasuredatcostareimpaired,theimpairmentprovisionshallberecognizedby[method].Andtheimpairmentlossshallnotbereversedafterrecognition.IfthereisobjectiveevidencethatAFSfinancialassetsareimpaired,accumulatedlossesduetodecreasesinfairvaluepreviouslyrecognizeddirectlyintheshareholders'equityaretransferredtoprofitorlossforthecurrentperiod.Inthesubsequentperiods,ifthefairvalueofAFSdebtinstrumentsincreasesandtheincreasecanberelatedobjectivelytoaneventoccurringaftertheimpairmentwasrecognized,thepreviouslyrecognizedimpairmentlossesarereversedandchargedtoprofitorlossforthecurrentperiod.ForAFSequityinstruments,theincreaseoffairvalueinthesubsequentperiodsshallbeaccountedforintheshareholders'equity.應收款項本公司應收款項主要包括應收賬款、長期應收款和其他應收款。在資產(chǎn)負債表日有客觀證據(jù)表明其發(fā)生了減值的，本公司根據(jù)其賬面價值與預計未來現(xiàn)金流量現(xiàn)值之間差額確認減值損失?！菊埜鶕?jù)公司實際情況披露應收賬款壞賬準備的計提政策和標準，以下政策供參考】3.10ReceivablesReceivablesincludeaccountsreceivable,long-termreceivablesandotherreceivables.Ifthereareobjectiveevidencethatthereceivablesareimpaired,theCompanyrecognizesthedoubtfuldebtsallowanceontheshortfallbetweenthepresentvalueoffuturecashflowsandthecarryingamountofthereceivables.1、單項金額重大并單項計提壞賬準備的應收款項單項金額重大的判斷依據(jù)或金額標準【示例：應收款項賬面余額在100.00萬以上的款項】單項金額重大并單項計提壞賬準備的計提方法【示例：根據(jù)其賬面價值與預計未來現(xiàn)金流量現(xiàn)值之間差額確認】3.10.1ProvisionofdoubtfuldebtsallowanceforindividuallysignificantreceivablesCriteriaofindividuallysignificantreceivables【示例：應收款項賬面余額在100.00萬以上的款項】Methodofprovisionfordoubtfuldebtsallowanceofindividuallysignificantreceivables【示例：根據(jù)其賬面價值與預計未來現(xiàn)金流量現(xiàn)值之間差額確認】2、按組合計提壞賬準備的應收款項確定組合的依據(jù)【示例：款項性質(zhì)及風險特征組合1示例：單項金額重大但不用單項計提壞賬準備的款項組合2示例：單項金額不重大且風險不大的款項……按組合計提壞賬準備的計提方法組合1賬齡分析法、余額百分比法、其他方法組合2賬齡分析法、余額百分比法、其他方法……賬齡分析法、余額百分比法、其他方法】組合中，采用賬齡分析法計提壞賬準備情況：賬齡應收賬款計提比例（%）其他應收款計提比例（%）1年以內(nèi)（含1年）1至2年2至3年3至4年4至5年5年以上組合中，采用余額百分比法計提壞賬準備情況：【如有】組合名稱應收賬款計提比例（%）其他應收款計提比例（%）組合1組合2……組合中，采用其他方法計提壞賬準備情況：【如有】組合名稱方法說明組合1組合2……3.10.2ReceivablesthatareprovidedfordoubtfuldebtsallowanceonportfoliobasisBasisfordeterminingportfolios【示例：款項性質(zhì)及風險特征Portfolio1示例：單項金額重大但不用單項計提壞賬準備的款項Portfolio2示例：單項金額不重大且風險不大的款項……CalculationmethodofdoubtfuldebtsallowanceonportfoliobasisPortfolio1賬齡分析法、余額百分比法、其他方法Portfolio2賬齡分析法、余額百分比法、其他方法……賬齡分析法、余額百分比法、其他方法】Portfoliosthataginganalysisisusedforcalculationofthedoubtfuldebtsallowance:AgingAllowancepercentageforaccountsreceivable(%)Allowancepercentageforotherreceivables(%)Within1year(including1year)1-2years2-3years3-4years4-5yearsMorethan5yearsPortfoliosthatbalancepercentagemethodisusedforcalculationofthedoubtfuldebtsallowance(ifany):PortfolionameAllowancepercentageforaccountsreceivable(%)Allowancepercentageforotherreceivables(%)Portfolio1Portfolio2……Portfoliosthatothermethodisusedforcalculationofthedoubtfuldebtsallowance(ifany):PortfolionameAllowancepercentageforaccountsreceivable(%)Allowancepercentageforotherreceivables(%)Portfolio1Portfolio2……3、單項金額雖不重大但單項計提壞賬準備的應收款項單項計提壞賬準備的理由示例：賬齡3年以上的應收款項且有客觀證據(jù)表明其發(fā)生了減值壞賬準備的計提方法示例：根據(jù)其賬面價值與預計未來現(xiàn)金流量現(xiàn)值之間差額確認3.10.3ProvisionofdoubtfuldebtsallowanceforindividuallyinsignificantreceivablesCriteriaofindividuallyinsignificantreceivables示例：賬齡3年以上的應收款項且有客觀證據(jù)表明其發(fā)生了減值Methodofprovisionfordoubtfuldebtsallowanceofindividuallyinsignificantreceivables示例：根據(jù)其賬面價值與預計未來現(xiàn)金流量現(xiàn)值之間差額確認存貨1、存貨的分類存貨是指本公司在日?；顒又谐钟幸詡涑鍪鄣漠a(chǎn)成品或商品、處在生產(chǎn)過程中的在產(chǎn)品、在生產(chǎn)過程或提供勞務(wù)過程中耗用的材料和物料等。主要包括原材料、周轉(zhuǎn)材料、委托加工材料、包裝物、低值易耗品、在產(chǎn)品、自制半成品、產(chǎn)成品（庫存商品）等?！緫敻鶕?jù)實際情況披露存貨的具體項目】2、發(fā)出存貨的計價方法存貨發(fā)出時，采取加權(quán)平均法【或先進先出法、個別計價法、移動加權(quán)平均法】確定其發(fā)出的實際成本。3、存貨跌價準備的計提方法資產(chǎn)負債表日，存貨按照成本與可變現(xiàn)凈值孰低計量，并按單個存貨項目計提存貨跌價準備，但對于數(shù)量繁多、單價較低的存貨，按照存貨類別計提存貨跌價準備?！緫敻鶕?jù)實際情況披露不同類別存貨可變現(xiàn)凈值的依據(jù)】4、存貨的盤存制度本公司的存貨盤存制度為永續(xù)盤存制。5、低值易耗品和包裝物的攤銷方法低值易耗品和包裝物采用一次轉(zhuǎn)銷法【或五五攤銷法】攤銷。3.11Inventories3.11.1CategoriesofinventoriesInventoriesarethefinishedgoodsorcommoditiesthattheCompanyholdstosell,theworkinprogressinproductionprocess,andthematerialandgoodsconsumedduringtheproductionprocessorservicerenderingprocessindailyoperation.Inventoriesincluderawmaterials,revolvingmaterials,consignedprocessingmaterials,packagingmaterials,low-valueconsumables,workinprogress,self-manufacturedsemifinishedproductandfinishedgoods(commodities)etc.3.11.2MeasurementofinventoriesupondeliveryWeightedaveragemethod【orfirst-infirst-outmethod,orindividualidentificationmethod,ormovingweightedaveragemethod】isusedtomeasuretheactualcostsofdispatchedinventories.3.11.3ProvisionfordiminutioninvalueofinventoriesAteachbalancesheetdate,inventoriesaremeasuredatthelowerofcostandnetrealisablevalue.Whenthecostofinventoryexceedsitsnetrealizablevalue,provisionfordiminutioninvalueofinventoriesisrecognized.TheCompanyusuallyrecognizesprovisionfordiminutioninvalueofinventoriesbyasingleinventoryitem.Fortheinventoryitemsoflargequantityandlowprice,theCompanyrecognizesprovisionfordiminutioninvalueofinventoriesbasedoninventorycategories.3.11.4InventorycountsystemTheCompanyadoptstheperpetualinventorysystem.3.11.5Amortizationmethodsoflow-valueconsumablesandpackagingmaterialsLow-costconsumablesandpackagingmaterialsareamortizedbytheonce-offamortizationmethod【orequal-splitamortizationmethod】.劃分為持有待售資產(chǎn)本公司將同時滿足下列條件的非流動資產(chǎn)應當劃分為持有待售：一是企業(yè)已經(jīng)就處置該非流動資產(chǎn)作出決議；二是企業(yè)已經(jīng)與受讓方簽訂了不可撤銷的轉(zhuǎn)讓協(xié)議；三是該項轉(zhuǎn)讓將在一年內(nèi)完成。3.12Classificationofheld-for-saleassetsNon-currentassetsareclassifiedasheld-for-saleassetswhenallthefollowingconditionsaremet:a)TheCompanyhasapprovedtodisposeofthenon-currentassets;b)TheCompanyhassignedanirrevocabletransferagreementwiththetransferee;andc)Thetransferistobecompletedwithinoneyear.長期股權(quán)投資【若無長期股權(quán)投資，請刪除】3.13Long-termequityinvestment1、初始投資成本確定對于企業(yè)合并取得的長期股權(quán)投資，如為同一控制下的企業(yè)合并，應當按照取得被合并方所有者權(quán)益賬面價值的份額確認為初始成本；非同一控制下的企業(yè)合并，應當按購買日確定的合并成本確認為初始成本；以支付現(xiàn)金取得的長期股權(quán)投資，初始投資成本為實際支付的購買價款；以發(fā)行權(quán)益性證券取得的長期股權(quán)投資，初始投資成本為發(fā)行權(quán)益性證券的公允價值；通過債務(wù)重組取得的長期股權(quán)投資，其初始投資成本應當按照《企業(yè)會計準則第12號—債務(wù)重組》的有關(guān)規(guī)定確定；非貨幣性資產(chǎn)交換取得的長期股權(quán)投資，初始投資成本根據(jù)準則相關(guān)規(guī)定確定。3.13.1DeterminationofinitialinvestmentcostLong-termequityinvestmentacquiredthroughabusinesscombination:Forabusinesscombinationinvolvingenterprisesundercommoncontrol,theinitialinvestmentcostofalong-termequityinvestmentistheacquirer'sshareofthecarryingamountoftheowners'equityintheacquireeattheacquisitiondate.Forabusinesscombinationnotinvolvingenterprisesundercommoncontrol,theinitialinvestmentcostofalong-termequityinvestmentisthecostofacquisitiondeterminedatthedateofacquisition.Foralong-termequityinvestmentacquiredincash,theinitialinvestmentcostistheamountofcashpaid.Foralong-termequityinvestmentacquiredbyissuingequitysecurities,theinitialinvestmentcostisthefairvalueoftheequitysecuritiesissued.Foralong-termequityinvestmentacquiredbydebtrestructuring,theinitialinvestmentcostisdeterminedaccordingtorelatedrequirementsofAccountingStandardsforBusinessEnterprisesNo.12-DebtRestructuring.Foralong-termequityinvestmentacquiredbyexchangeofnon-cashassets,theinitialinvestmentcostshallbedeterminedaccordingtorelatedaccountingstandards.2、后續(xù)計量及損益確認方法投資方能夠?qū)Ρ煌顿Y單位實施控制的長期股權(quán)投資應當采用成本法核算，對聯(lián)營企業(yè)和合營企業(yè)的長期股權(quán)投資采用權(quán)益法核算。投資方對聯(lián)營企業(yè)的權(quán)益性投資，其中一部分通過風險投資機構(gòu)、共同基金、信托公司或包括投連險基金在內(nèi)的類似主體間接持有的，無論以上主體是否對這部分投資具有重大影響，投資方都應當按照《企業(yè)會計準則第22號——金融工具確認和計量》的有關(guān)規(guī)定，對間接持有的該部分投資選擇以公允價值計量且其變動計入損益，并對其余部分采用權(quán)益法核算。3.13.2SubsequentmeasurementandrecognitionofprofitorlossWheretheCompanyisabletoexercisecontroloveraninvestee,thelong-termequityinvestmentisaccountedforusingthecostmethod.WheretheCompanyhasinvestmentinassociatesandjointventures,thelong-termequityinvestmentisaccountedforusingtheequitymethod.Whereportionofthelong-termequityinvestmentinanassociateisindirectlyheldthroughventurecapitalorgan