財務資料翻譯-中英
武漢市閣時裝店
財務報表附注
2001年度（單位：人民幣元）
一、公司一般情況
武漢市江岸區(qū)茉莉閣時裝店成立于 2000年11月，地址：位于武漢市江岸區(qū)18號；組成形式：個人經營；負責人：靜；注冊資本：貳仟元整，
實收資本：貳仟元整。主要從事紡織品及針織品零售。
二、公司主要會計政策、會計估計和會計報表編制方法
1、會計制度
執(zhí)行中華人民共和國財政部頒布的《企業(yè)會計準則》、《企業(yè)會計制度》及其補充規(guī)定。
2、會計年度
公歷年度1月1日起至12月31日止。
3、記賬本位幣
以人民幣為記賬本位幣。
4、記賬基礎和計價原則
采用權責發(fā)生制為記賬基礎，以歷史成本為計價原則。
5、存貨核算方法
存貨實行永續(xù)盤存制和實際成本法核算。低值易耗品在領用時一次性攤銷。
6、固定資產及累計折舊核算
固定資產采用直線法計提折舊，根據(jù)固定資產的類別、使用年限、預計凈殘值率確定。
7、收入確認原則
商品銷售：將商品所有權重要風險和報酬轉移給買方，不再對商品實施繼續(xù)管理權和實際控制權，相關收入已經收到或取得收款憑據(jù)，并且與
銷售商品相關的成本可以可靠計量。
8、稅金會計處理方法
本個體戶采取定額征收。
三、會計報表編制范圍
公司無分子公司，所以編制范圍僅限于本公司內。
四、會計報表主要項目注釋
一、貨幣資金 868,122.48
1、銀行存款 853,122.48
2、其他貨幣資金 15,000.00
二、其他應收款 12,000.00
1、偉 7,000.00
2、鵬 5,000.00
三、存貨 683,012.80
1、庫存商品 683,012.80
四、待攤費用 45,000.00
1、裝修費 45,000.00
五、固定資產 110,228.50
1、運輸工具 104,170.24
2、電器設備 6,058.26
六、應付賬款 1,200,000.00
主要明細如下：
1、廣東時裝實業(yè)有限公司 1,100,000.00
2、漢正街服裝批發(fā)部 100,000.00
七、應交稅費 1,200.00
1、地稅 900.00
2、國稅 300.00
八、實收資本 2,000.00
1、吳靜 2,000.00
九、未分配利潤 515,163.78
十、營業(yè)收入 1,617,125.45
1、服裝 1,617,125.45
十一、營業(yè)成本 873,428.63
十二、營業(yè)稅金及附加 10,800.00
1、定額定稅 10,800.00
十三、銷售費用 240,162.28
1、職工薪酬 95,371.25
2、市內交通費 2,279.70
3、房租、物業(yè)管理費用 37,024.55
4、差旅費 35,895.50
5、業(yè)務招待費 15,308.97
6、折舊及攤銷費 20,738.46
7、其他銷售費用 33,543.85
十四、管理費用 83,016.28
1、職工薪酬 21,334.41
2、市內交通費 3,422.10
3、辦公費 15,854.62
4、差旅費 7,598.50
5、車輛費用 7,303.17
6、折舊及攤銷費 27,503.48
十五、財務費用 120.05
1、利息收入 -184.56
2、手續(xù)費 304.61
十六、所得稅費用 3,600.
Notes to Financial Statements
2012
I. Profile of Company
Wuhan Minghong Economic Development Co., Ltd. was established on Dec. 18 1996 and registered in Wuhan Industrial and Commercial
Administration Bureau, Xinzhou Branch, a limited liability company with registered capital of RMB 20,000,000.00. The business license register
number of the company is 42117000029224. The company is located at No. 2, Wuzheng Rd, Jiujie, Xinzhou District, Wuhan City. The legal
representative of the company is Mr. Zhang Tingfeng..
II. Significant Accounting Policy, Accounting Estimate
1. Accounting system
Financial information presented in the accounting statement is prepared according Accounting Standards for Business Enterprises, enterprise
accounting system, and the relevant complementary content as well.
2. Fiscal Year
The fiscal year of the Factory runs from 1 January to 31 December of each calendar year.
3. Bookkeeping Currency
Renminbi
4. Bookkeeping Basis and Pricing Principle
The company adopts the accrual system as the base of bookkeeping principle, and uses the history real cost as the pricing base.
5. Accounting Method on Inventory
The inventories are priced at the actual cost when acquiring, and priced with the weighted average method when sending out. The low-value
consumables are price with the one-off amortization method.
6. Bad debts accounting method
1. Bad debt recognized standards: Debtor's bankruptcy or death; receivables due to the debtor’s bankruptcy or death, with its insolvency estate or
inheritance settled, can not be recovered. Debtor receivables overdue without any business dealings, there is clear evidence that did not recover.
The accounting of doubtful accounts adopts allowance method, and applies aging of accounts, counting and drawing consist of Account Receivable
and other accounts due.
7 Inventory accounting method
Inventory is made up of the developed product, cost of development and indirect costs of development and so forth.
Inventory is accounted by actual cost. The sending out of inventory is accounted by the method of weighted mean to carry down cost. Low priced and
easily woen articles adopt one-off amortization method.
The system of inventory: perpetual inventory system.
8 Accounting method of fixed assets
8.1 Confirm criteria: houses, buildings, machines, machinery, transportation facility, other equipment and appliance have to be serviced more than
one year. And majoy devices which are not used in production and management with unit value more than 2000 yuan have to be serviced more than
2 years.
8.2 The depreciation of fixed assets is accounted by method of line, and its rate of depreciation is calculated by the original value of all assorted of fixed
assets together with the estimated service period , but this calculation have to take off scrap value which takes up 5% of original value. The following
is the rate of depreciation of assorted of assets.
Asset class Service period(year) Annual discount rate(%)
Building 20 4.75%
Machinery 10 9.50%
Transportation facility 4-18 23.75%-5.28%
Electronic equipment 5 19.00%
9 Accounting method of construction in process
The accounting of construction in process could be accounted by actual cost in all projects. When the construction in process is ready for its intended
use, the construction could be carried down as fixed assets. And relevant interest expense which is cost by the project before its intended use should be
reckoned in building cost of project, while relevant interest expense cost by the project after its intended use could be reckoned in current profit and
loss.
10 The valuation amortization method of intangible assets
Intangible assets are nonmonetary and intangible long-term asset that company rent out to others or give the copyright to the manager of the
intangible assets for the purpose of producing goods, or offering service or even rendering service, which including patent right, non-patented
technology, trademark right, copyright and land usage right.
Company intangible asset is accounted by actual cost when it has been owned..
Since the date of use, intangible assets will be equally amortized into the handling expense within the effective service life. And the effective service life
of intangible assets could be confirmed according to the following principles:
Law, contract or the application of an enterprise all have its own legal effective validity and beneficial period according to the legalized effective
service life and the beneficial period of the contract and enterprise’s application based on the principle of which kind of period is short.
Although the law, contract and enterprise’s application have not stipulated the legalized effective service life and beneficial period, we set th
2013.10.13