公司承接青岛某上市公司2018年度审计报告翻译,部分专业术语样例解析
本文仅供参考,非最终译文
此样本由本公司希尼尔翻译部于2019年4月14日编辑整理提供:
会计年度内涉及的外币经营业务,按外币业务发生日的即期汇率折合为人民币记账。资产负债表日对外币现金、外币银行存款、债权、债务等各种外币账户的余额,按照即期汇率折合为记账本位币金额。按照该日即期汇率折合的记账本位币金额与账面记账本位币金额之间的差额,计入当期损益。
Foreign currency operation business involved in the fiscal year should
be converted into RMB for book keeping according to spot exchange rate
on the foreign currency transaction day. Balance of foreign currency
cash, foreign currency bank deposit, creditor’s right, debt and other
foreign currency accounts on the balance sheet day should be converted
into bookkeeping base currency according to spot exchange rate. The
difference between bookkeeping base currency amount converted according
to spot exchange rate on the day and the bookkeeping base currency
amount on the account should be included into current profit and loss.
现金等价物
Cash equivalents
现金等价物是指本公司持有的期限短、流动性强、易于转换为已知金额的现金、价值变动风险小的投资。
Cash equivalents refer to short-term and highly liquid investments that
are held by our company and readily convertible to cash of known amount
with minimal risk of changes in value.
短期投资
Short-term investments
"短期投资是指本公司购入的能随时变现并且持有时间不准备超过一年的投资。
‘Short-term investments refer to investments which are purchased by our
Company, readily realizable, and held for less than one year according
to plan.
以支付现金取得的短期投资,按照购买价款和相关税费作为成本进行计量。
Short-term investments obtained by cash payment should be measured as
cost according to purchase price and related taxes.
出售短期投资,出售价款扣除其账面余额、相关税费后的净额,计入投资收益。"
Net amount of selling short-term investments and remuneration after
deduction of book balance and related tax should be included into
investment income.’
应收及预付款项
Receivables and prepayments
"应收及预付款项是指本公司在日常生产经营活动中发生的各项债权。包括应收票据、应收账款、应收股利、应收利息、其他应收款等应收款项和预付账款。
‘Receivables and prepayments refer to various creditors’ right of our
company in daily production and business activities, including notes
receivable, accounts receivable, dividends receivable, interest
receivable, other receivables, other receivables and prepayments.
坏账损失确认标准:债务人依法宣告破产、关闭、解散、被撤销,或者被依法注销、吊销营业执照,其清算财产不足清偿的;债务人死亡,或者依法被宣告失踪、死亡,其财产或者遗产不足清偿的;债务人逾期3年以上未清偿,且有确凿证据证明已无力清偿债务的;与债务人达成债务重组协议或法院批准破产重整计划后,无法追偿的;因自然灾害、战争等不可抗力导致无法收回的。
Loss on bad debts is recognized according to the following standards:
the debtor declares bankrupt, shutdown, dissolution, being revoked, or
being canceled in accordance with law and revocation of business
licenses. Its liquidation property is not enough to compensate the debt;
the debtor dies, or is declared to be lost or dead according to law. His
property or legacy is not enough to compensate debt; the debtor delays
in compensating the debt for more than three years, it is clearly proved
that the debtor has no ability to compensate the debt; after debt
restructuring agreement is reached with the debtor or bankruptcy
reorganization plan is approved by the court, the debt can not be
recovered; the debt is uncollectible due to natural disasters, war and
other force majeure.
应收及预付款项出现上述情形之一的,减除可收回的金额后确认的无法收回的应收及预付款项,作为坏账损失,于实际发生时计入营业外支出,同时冲减应收及预付款项。"
If one of the above situations occurs in receivables and prepayments,
uncollectible receivables and prepayments confirmed after deduction of
recoverable amount are regarded as loss on bad debts. The loss should be
included into non-business expenditure during actual debt day, which is
used for offsetting against receivables and prepayments at the same
time.’
存货核算方法
Inventory accounting method
存货是指本公司在日常生产经营过程中持有以备出售的产成品或商品、处在生产过程中的在产品、将在生产过程或提供劳务过程中耗用的材料和物料等。包括原材料、在产品、半成品、产成品、商品、周转材料、委托加工物资等。
Inventories refer to finished goods or commodities held for sale in
daily activities in daily production and operation process, products in
the production process, materials and supplies consumed in the
production process or service provision process, etc; including raw
materials, product in the production process, semi-finished products,
finished products, commodity, turnover materials, materials commissioned
for processing, etc.
"存货按照以下原则核算:
‘Inventories are calculated in accordance with the following principles:
本公司存货取得时,按实际成本入账。
Inventories of our company are accounted according to actual cost during
acquisition.
公司领用或者发出存货,按照实际成本核算,采用加权平均法确定其实际成本。公司领用周转材料时采用一次转销法摊销。
Inventories received or distributed by the company should be accounted
according to actual cost. Actual cost thereof should be determined by
adopting weighted average method. Turnover materials received by the
company should be amortized in accordance with primary charge-off
method.
存货盘存制度采用永续盘存制。
Perpetual inventory system is adopted as inventory system.
存货发生毁损,处置收入、可收回的责任人赔偿和保险赔款,扣除其成本、相关税费后的净额计入营业外支出或营业外收入;盘盈存货实现的收益和盘亏存货发生的损失分别计入营业外收入和营业外支出。"
When inventories are damaged, income amount of disposal income,
recoverable compensation and insurance claims from responsible person
after deduction of cost and related tax should be included into
non-business expenditure or income. Income from inventory taking and
loss from inventory difference should be respectively included into
non-business expenditure or income.’
长期债券投资
Long-term bond investments
长期债券投资,是指本公司准备长期(在1年以上)持有的债券投资。
Long-term bond investments refer to bond investments which will be held
by our company for long term (more than one year).
长期债券投资按照购买价款和相关税费作为成本进行计量。实际支付价款中包含的已到付息期但尚未领取的债券利息,单独确认为应收利息。
Long-term bond investments should be measured according to purchase
price and related tax as cost. Bond interests that are contained in
actual payment price with expiration of interest payment mode and are
not received, it should be separately confirmed as interest receivable.
债券投资损失确认标准:债务人依法宣告破产、关闭、解散、被撤销,或者被依法注销、吊销营业执照,其清算财产不足清偿的;债务人死亡,或者依法被宣告失踪、死亡,其财产或者遗产不足清偿的;债务人逾期3年以上未清偿,且有确凿证据证明已无力清偿债务的;与债务人达成债务重组协议或法院批准破产重整计划后,无法追偿的;因自然灾害、战争等不可抗力导致无法收回的。
Loss on bond investment is confirmed according to the following
standards: the debtor declares bankrupt, shutdown, dissolution, being
revoked, or being canceled in accordance with law and revocation of
business licenses. Its liquidation property is not enough to compensate
the debt; the debtor dies, or is declared to be lost or dead according
to law. His property or legacy is not enough to compensate debt; the
debtor delays in compensating the debt for more than three years, it is
clearly proved that the debtor has no ability to compensate the debt;
after debt restructuring agreement is reached with the debtor or
bankruptcy reorganization plan is approved by the court, the debt can
not be recovered; the debt is uncollectible due to natural disasters,
war and other force majeure.
长期债券投资出现上述情形之一的,减除可收回的金额后确认的无法收回的长期债券投资,作为长期债券投资损失,于实际发生时计入营业外支出,同时冲减长期债券投资账面余额。
If one of the above situations occurs in long-term bond investment,
uncollectible long-term bond investments confirmed after deduction of
recoverable amount are regarded as loss on long-term bond investment.
The loss should be included into non-business expenditure during actual
debt day, which is used for offsetting against book balance of long-term
bond investments.
长期股权投资
Long-term equity investments
长期股权投资,是指本公司准备长期持有的权益性投资。长期股权投资按照成本进行计量并采用成本法进行会计处理。在长期股权投资持有期间,被投资单位宣告分派的现金股利或利润,按照应分得的金额确认为投资收益。
Long-term equity investments refer to equity investment that will be
held by our company for long term. Long-term equity investments are
measured according to cost and undergo accounting treatment by adopting
cost method. Cash dividends or profits which are distributed according
to declaration of invested unit should be recognized as investment
income according to dividable account during holding period of long-term
equity investment.
长期股权投资损失确认标准:被投资单位依法宣告破产、关闭、解散、被撤销,或者被依法注销、吊销营业执照的;被投资单位财务状况严重恶化,累计发生巨额亏损,已连续停止经营3年以上,且无重新恢复经营改组计划的;对被投资单位不具有控制权,投资期限届满或者投资期限已超过10年,且被投资单位因连续3年经营亏损导致资不抵债的;被投资单位财务状况严重恶化,累计发生巨额亏损,已完成清算或清算期超过3年以上的。
Loss on long-term equity investments is confirmed according to the
following standards: the invested unit declares bankrupt, shutdown,
dissolution, being revoked, or being canceled in accordance with law and
revocation of business licenses. The financial status of invested unit
is seriously deteriorated. The investment unit suffers from huge loss
accumulatively. Operation has been suspended continuously for more than
three years without restructuring plan of recovering operation again.
The invested unit does not have control right. The investment term
expires or the investment term lasts for more than 10 years. The
invested unit is insolvent due to operation loss for three consecutive
years. The financial status of invested unit is seriously deteriorated.
The investment unit suffers from huge loss accumulatively. Liquidation
is completed, or the liquidation period lasts for more than three years.
长期股权投资出现上述情形之一的,减除可收回的金额后确认的无法收回的长期股权投资,作为长期股权投资损失,于实际发生时计入营业外支出,同时冲减长期股权投资账面余额。
If one of the above situations occurs in long-term equity investment,
uncollectible long-term equity investments confirmed after deduction of
recoverable amount are regarded as loss on long-term equity investment.
The loss should be included into non-business expenditure during actual
debt day, which is used for offsetting against book balance of long-term
equity investments.
固定资产计价及折旧方法
Fixed assets pricing and depreciation method