译文摘录：

三、重要会计政策和会计估计的说明
III. Notes to major accounting policies and accounting estimation

1 、会计制度：
本公司执行《企业会计准则》和《 企业会计制度》 及其有关的补充规定。

2 、会计年度：
本公司会计年度自公历1 月1 日起至12 月31 日止。

3 、记帐基础和计价原则：
本公司以权责发生制为记账基础，以历史成本为计价原则

1. Accounting system
The Company follows Accounting Standards for Business Enterprises, Enterprise Accounting System and its supplementary provisions.

2. Accounting duration:
The fiscal year of the Company is from January 1st to December 31st of the Gregorian calendar.

3．Recording base and valuation principle:
The Company uses accrual system as the recording basis and the valuation principle is based on historical costs.

4 、记账本位币和外币换算
本公司以人民币为记账本位币。在报表期间内发生的所有外币经济业务，按业务发生当月一日（或当日）中国人民银行公布的市场汇价（中间价）折合人民币记账。期末，对所有外币账户余额，按资产负债表日市场汇价进行调整，产生的汇兑损益计入当期损益或相关项目。

5、现金等价物的确定标准
凡同时具备期限短（从购买日起，三个月内到期）、流动性强，易于转换为已知金额现金且价值变动风险很小四个条件的投资，确认为现金等价物。

6 、坏帐核算方法
采用备抵法，坏账准备金按年末应收账款余额的0.5%计提。

4. Recording currency and conversion of foreign currencies
RMB is the recording currency of the Company. All foreign currency transactions in the period of statement is charged to an account according to RMB converted based on the market rate (middle rate) released by the People’s Bank of China on the first date (or the very date) of the transaction. All the remaining sum of foreign currency account shall be adjusted according to the market rate on the balance sheet date at the end of the term and the exchange gain or loss arising thereof shall be included into current profit and loss or relevant items.

5. The standard for determining money equivalent
The investment which could meet four conditions of short term (due within three months after purchasing), strong liquidity, readily convertible to known amount of cash and little risk in value changes could be termed as money equivalent.

6. The accounting method of bad debt
Allowance method is used and the bad debt provisions are accrued according to 0.5% of the balances of accounts receivable at the end of the year.

7、存货核算方法
存货包括原材料、低值易耗品，包装物，分期收款发出商品及库存商品。 低值易耗品购入采用实际成本法，发出时采用五五摊销法。 其他存货采用实际成本记账，发出时使用加权平均发确定其实际成本。

8、短期投资核算方法
本公司短期投资是指能够随时变现，持有时间不超过一年的有价证券以及不超过一年的其他投资，短期投资按取得时的实际成本计价。

7. The accounting method of inventory
Inventory includes raw materials, low priced and easily worn articles, packing materials, goods in installment sales and merchandise inventory. The purchasing of low priced and easily worn articles is charged into an account by using actual cost method and fifty-fifty amortization method is used when sending out the articles. Other inventories are charged into an account by using actual cost method and when sending out, the actual cost is determined based on the method of weighted mean.

8. The accounting method of short-term investment
The short-term investment of the Company refers to negotiable securities that could be sold off from time to time and the ownership duration is no more than a year and other investments with no more than a year of ownership duration. The short-term investment is valued according to the actual cost on acquisition.

9.长期投资核算方法
本公司长期投资包括股权投资、长期投资按取得时的实际成本计价。
本公司对被投资企业没有实际控制权的，采用成本法核算；拥有实际控制权的，采用权益法核算。

9. The accounting method of long-term investment
The long-term investment of the Company includes equity investment and the long-term investment is charged into an account according to the actual cost on acquisition.
If the Company has no de facto control over the invested enterprise, cost method is used in the accounting and if the Company has de facto control over the invested enterprise, equity method is used in the accounting.

10、固定资产核算方法
本公司固定资产按实际成本计价。固定资产的标准为：使用年限在一年以上的房屋、建筑物、机器、机械、运输工具和其他与生产经营在关的设备、器具等，以及不属于生产经营主要设备，但单位价值在2000元以上，并且使用年限超过2年的物品。
固定资产折旧采用直线法计算平均计算，并且固定资产列别的原价，规定的使用年限及固定资产原价的5%净残值，固定资产预计使用年限及年折旧率列表如下.

10. The accounting method of fixed assets
The fixed assets of the Company are valued according to actual cost. The criteria for fixed assets are: house, construction, machine, machinery, means of transportation and other equipment and appliance related to production and operation with over one year of service life and other objects that are not classified as major equipment for production and operation with the unit price of more than RMB2, 000 with over two years of service life.
Method of line is used in the valuation of fixed assets depreciation. The original value of fixed assets classes, designed service life, net residual value of 5% of the original value of fixed assets, the projected service life of fixed assets are specified in the following table.

本文由北京翻译公司品格翻译提供，未经允许，不得转载。