审计报告中译英本公司于2007年1月1日起执行新会计准则.按照新会计准则等的有关规定,本公司对相关会计政策进行了变更,并对财务报表进行了追溯调整,其中:按新准则规定,交易性金融资产,
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审计报告中译英本公司于2007年1月1日起执行新会计准则.按照新会计准则等的有关规定,本公司对相关会计政策进行了变更,并对财务报表进行了追溯调整,其中:按新准则规定,交易性金融资产,
审计报告中译英
本公司于2007年1月1日起执行新会计准则.按照新会计准则等的有关规定,本公司对相关会计政策进行了变更,并对财务报表进行了追溯调整,其中:
按新准则规定,交易性金融资产,应当在首次执行日按照公允价值计量,并将账面价值与公允价值的差额调整留存收益.于2007年1月1日,本公司对交易性金融资产按照公允价值计量,导致股东权益(未分配利润)增加5403884.00元,对由于公允价值计量后引起的交易性金融资产公允价值与计税基础的差异,确认递延所得税负债810582.60元.合计增加股东权益(未分配利润)4593301.40元.
审计报告中译英本公司于2007年1月1日起执行新会计准则.按照新会计准则等的有关规定,本公司对相关会计政策进行了变更,并对财务报表进行了追溯调整,其中:按新准则规定,交易性金融资产,
On Jan.1,2007,the Company began to implement new accounting standards,on the basis of which,the Company made some alterations and some retroactive adjustments to the financial statements.
According to the new standards,trading financial assets shall be measured as per their fair value on the date of initial implementation.And the difference between the carrying value and fair value shall be adjusted as retained earnings.
On Jan.1,2007,the Company measured its trading financial assets as per their fair value,which increased its shareholders’ equities (undistributed profits) by RMB 5,403,884.00.And the difference,caused by the fair-value-based measurement,between the trading financial assets’ fair value and tax base were recognized deferred income tax liabilities (RMB 810,582.60).The total increase in shareholders’ equities (undistributed profits) is RMB 4,593,301.40.
本公司于2007年1月1日起执行新会计准则。按照新会计准则等的有关规定,本公司对相关会计政策进行了变更,并对财务报表进行了追溯调整,其中:
With effect from 1st January 2007, a new accounting standard will be implemented in this company; and in accordance with the p...
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本公司于2007年1月1日起执行新会计准则。按照新会计准则等的有关规定,本公司对相关会计政策进行了变更,并对财务报表进行了追溯调整,其中:
With effect from 1st January 2007, a new accounting standard will be implemented in this company; and in accordance with the pertinent regulations of the new standard, the company has made changes to the relevant accounting policy and conducted retroactive adjustments to the financial statements, among which are:
按新准则规定,交易性金融资产,应当在首次执行日按照公允价值计量,并将账面价值与公允价值的差额调整留存收益。于2007年1月1日,本公司对交易性金融资产按照公允价值计量,导致股东权益(未分配利润)增加5403884.00元,对由于公允价值计量后引起的交易性金融资产公允价值与计税基础的差异,确认递延所得税负债810582.60元。合计增加股东权益(未分配利润)4593301.40元。
On the first exercise date, all transaction monetary assets shall be based on fair value measurement according to the new standard, and the difference between the book value and the fair value will be adjusted as retained earnings. As the company applied the fair value measurement to the transaction monetary assets on 1st January 2007 had resulted in an increase of 5,403,884.00 Yuan in stockholders’ equity interest (undistributed profits); the subsequent differences in fair value of transaction monetary assets and the basis of taxation have confirmed the deferred income tax liability to be 810,582.60 Yuan. The total increased amount of stockholders’ equity interest (undistributed profits) shall be 4,593,301.40 Yuan.
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The Company was January 1, 2007 from the implementation of new accounting standards. Under the new accounting standards and other
relevant provisions of the Company on therelevant accounting pol...
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The Company was January 1, 2007 from the implementation of new accounting standards. Under the new accounting standards and other
relevant provisions of the Company on therelevant accounting policies were changed, and a retroactive adjustment of financial statements, including:
Requirements under the new guidelines, trading of financial assets, should be the first execution date in accordance with fair value and book value and the difference between the fair value adjustment of retained earnings. On January 1, 2007, the company trading financial assets are measured at fair value, resulting in shareholders equity (retained earnings) increased 5,403,884.00 yuan, to the post as fair value due to the fair value of trading financial assets and the tax base differences in the recognition of deferred income tax liabilities 810,582.60 yuan. Total increase in equity (retained earnings) 4,593,301.40 yuan.
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Our company gets the new implementation accountant criterion on January 1 , 2007. Relevant according to that the new accountant criterion waits regulation, our company has carried out alteration on re...
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Our company gets the new implementation accountant criterion on January 1 , 2007. Relevant according to that the new accountant criterion waits regulation, our company has carried out alteration on relevance accountant policy , have been in progress to financial statement tracing adjustment , among them together: According to new criterion regulation , business finance assets, ought to be carrying out the differences adjustment retained earnings gradually being worth carrying value and value just and sound measuring, and will in the light of just and sound first. On January 1 , 2007, our company measures to business finance assets according to value just and sound , lead to the stockholder's equity (not assignment profit) increase by 5403884.00 yuan, deferred income tax is in debt of 810582.60 yuan to basis difference , confirmation being worth and counting tax because the business finance assets arousing is just and sound after value just and sound measures. Add up to 4593301.40 yuan of rights and interests (not assignment profit) increasing a shareholder.
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