外資公司財(cái)報(bào)審計(jì)報(bào)告及附注模板(中英文對(duì)照參考版)

XX有限公司XXCompanyLimited審計(jì)報(bào)告Auditors'ReportXX審字[201X]第X-XXXXX號(hào)XXSHENZI[201X]No.X-XXXXX-97-XX有限公司財(cái)務(wù)報(bào)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(cè)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(dòng)。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(cái)務(wù)報(bào)告的批準(zhǔn)報(bào)出者和財(cái)務(wù)報(bào)告批準(zhǔn)報(bào)出日，或者以簽字人及其簽字日期為準(zhǔn)。1.3Theapproverandapprovaldateofthefinancialreporting.（四）本年度財(cái)務(wù)報(bào)表范圍1.4Thescopeoffinancialyear20X5financialstatementsincludes【在編制合并報(bào)表的情況下簡(jiǎn)要說明本年度的財(cái)務(wù)報(bào)表范圍所包括的公司名稱和在集團(tuán)中的級(jí)別，具體報(bào)表和附注模板披露內(nèi)容應(yīng)參考上市公司模板】【在存在子公司而未編制合并報(bào)表（僅編制母公司單體報(bào)表）的情況下，需說明僅編制母公司單體報(bào)表的原因，并說明以下的各項(xiàng)附注均針對(duì)母公司單體報(bào)表所作出的披露】【在不存在以上各種需要對(duì)財(cái)務(wù)報(bào)表范圍進(jìn)行說明的情況時(shí)，刪除（四）本年度財(cái)務(wù)報(bào)表范圍】財(cái)務(wù)報(bào)表的編制基礎(chǔ)2.Basisofpreparationoffinancialstatements1、編制基礎(chǔ)：本公司財(cái)務(wù)報(bào)表以持續(xù)經(jīng)營為基礎(chǔ)，根據(jù)實(shí)際發(fā)生的交易和事項(xiàng)，按照財(cái)政部頒布的《企業(yè)會(huì)計(jì)準(zhǔn)則-基本準(zhǔn)則》和具體會(huì)計(jì)準(zhǔn)則等規(guī)定（以下合稱“企業(yè)會(huì)計(jì)準(zhǔn)則”），并基于以下所述重要會(huì)計(jì)政策、會(huì)計(jì)估計(jì)進(jìn)行編制。2.1BasisofpreparationOnthebasisofgoingconcernandtransactionsandeventsactuallyoccurred,theCompanypreparesitsfinancialstatementswiththefollowingaccountingpoliciesandaccountingestimatesinaccordancewiththeAccountingStandardsforBusinessEnterprises–basicStandards,specificaccountingstandardsandotherrelevantprovisions(hereinaftercollectivelyknownas"AccountingStandardsforBusinessEnterprises"or"CAS")2、持續(xù)經(jīng)營：【公司應(yīng)評(píng)價(jià)自報(bào)告期末起12個(gè)月的持續(xù)經(jīng)營能力。企業(yè)對(duì)持續(xù)經(jīng)營評(píng)價(jià)結(jié)果表明對(duì)持續(xù)經(jīng)營能力產(chǎn)生重大懷疑的，企業(yè)應(yīng)當(dāng)在附注中披露導(dǎo)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(yù)期未來的獲利能力、債務(wù)清償計(jì)劃、替代融資的潛在來源等評(píng)價(jià)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(dāng)期或?qū)⒃谙乱粋€(gè)會(huì)計(jì)期間進(jìn)行清算或停止?fàn)I業(yè)的，則表明以持續(xù)經(jīng)營為基礎(chǔ)編制財(cái)務(wù)報(bào)表不再合理。在這種情況下，企業(yè)應(yīng)當(dāng)采用其他基礎(chǔ)編制財(cái)務(wù)報(bào)表，并在附注中聲明財(cái)務(wù)報(bào)表未以持續(xù)經(jīng)營為基礎(chǔ)編制的事實(shí)、披露未以持續(xù)經(jīng)營為基礎(chǔ)編制的原因和財(cái)務(wù)報(bào)表的編制基礎(chǔ)?！?.2Goingconcern重要會(huì)計(jì)政策和會(huì)計(jì)估計(jì)3.Significantaccountingpoliciesandaccountingestimates具體會(huì)計(jì)政策和會(huì)計(jì)估計(jì)提示：【公司應(yīng)制定與實(shí)際生產(chǎn)經(jīng)營特點(diǎn)相適應(yīng)的具體會(huì)計(jì)政策，并充分披露報(bào)告期內(nèi)采用的重要會(huì)計(jì)政策和會(huì)計(jì)估計(jì)。公司根據(jù)實(shí)際生產(chǎn)經(jīng)營特點(diǎn)制定的具體會(huì)計(jì)政策和會(huì)計(jì)估計(jì)，應(yīng)在本節(jié)開始部分對(duì)相關(guān)事項(xiàng)進(jìn)行提示?！孔裱髽I(yè)會(huì)計(jì)準(zhǔn)則的聲明本公司編制的財(cái)務(wù)報(bào)表符合《企業(yè)會(huì)計(jì)準(zhǔn)則》的要求，真實(shí)、完整地反映了本公司201X年12月31日的財(cái)務(wù)狀況、2013.1DeclarationoncompliancewiththeAccountingStandardsforBusinessEnterprisesThefinancialstatementshavebeenpreparedincompliancewiththe<AccountingStandardsforBusinessEnterprises>totrulyandcompletelyreflecttheCompany’sfinancialpositionasof31December20X5anditsoperatingresults,cashflowsandotherrelevantinformationfortheyearended31December20X5.會(huì)計(jì)期間本公司會(huì)計(jì)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(yīng)說明其財(cái)務(wù)報(bào)表實(shí)際編制期間；子公司如采用的會(huì)計(jì)期間與我國會(huì)計(jì)制度規(guī)定不一致的，需說明是否進(jìn)行調(diào)整】3.2AccountingperiodThefinancialyearoftheCompanyisfromJanuary1toDecember31ofeachcalendaryear.營業(yè)周期本公司以一年12個(gè)月作為正常營業(yè)周期，并以營業(yè)周期作為資產(chǎn)和負(fù)債的流動(dòng)性劃分標(biāo)準(zhǔn)?！竟緦?duì)營業(yè)周期不同于12個(gè)月，并以營業(yè)周期作為資產(chǎn)和負(fù)債的流動(dòng)性劃分標(biāo)準(zhǔn)的，應(yīng)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(shí)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(xiàng)，請(qǐng)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(dān)債務(wù)方式作為合并對(duì)價(jià)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(cái)務(wù)報(bào)表中的凈資產(chǎn)的賬面價(jià)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(duì)價(jià)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(duì)價(jià)賬面價(jià)值（或發(fā)行股份面值總額）的差額，應(yīng)當(dāng)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(duì)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(duì)被購買方的控制權(quán)而付出的資產(chǎn)、發(fā)生或承擔(dān)的負(fù)債以及發(fā)行的權(quán)益性證券的公允價(jià)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(rèn)條件的可辨認(rèn)資產(chǎn)、負(fù)債及或有負(fù)債，在購買日以公允價(jià)值計(jì)量。購買方對(duì)合并成本大于合并中取得的被購買方可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的差額，體現(xiàn)為商譽(yù)價(jià)值。購買方對(duì)合并成本小于合并中取得的被購買方可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的，經(jīng)復(fù)核后合并成本仍小于合并中取得的被購買方可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的差額，計(jì)入當(dāng)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(huì)計(jì)處理方法【如無合營安排，請(qǐng)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(dú)主體達(dá)成的合營安排，劃分為共同經(jīng)營。單獨(dú)主體，是指具有單獨(dú)可辨認(rèn)的財(cái)務(wù)架構(gòu)的主體，包括單獨(dú)的法人主體和不具備法人主體資格但法律認(rèn)可的主體。通過單獨(dú)主體達(dá)成的合營安排，通常劃分為合營企業(yè)。相關(guān)事實(shí)和情況變化導(dǎo)致合營方在合營安排中享有的權(quán)利和承擔(dān)的義務(wù)發(fā)生變化的，合營方對(duì)合營安排的分類進(jìn)行重新評(píng)估。3.6.1TheclassificationofjointarrangementJointarrangementsareclassifiedasjointoperationsorjointventures.Ajointarrangementwillbeclassifiedasjointoperationwhenthejointarrangementachievesnotthroughanindividualentity.Individualentityisanentitywithindividualidentifiablefinancestructure,includingsinglelegalentityandentityunqualifiedaslegalentitybutqualifiedaslawfulentity.Ajointarrangementisusuallybeclassifiedasjointventurewhenthejointarrangementachievesthroughincorporatinganindividualentity.Whenchangesarisingfromrelevanteventsorenvironmentcausechangesofthecooperativeparties'rightsandobligationsinthejointarrangements,thecooperativepartiesshallreassesstheclassificationofthejointarrangements.2、共同經(jīng)營的會(huì)計(jì)處理共同經(jīng)營參與方應(yīng)當(dāng)確認(rèn)其與共同經(jīng)營中利益份額相關(guān)的下列項(xiàng)目，并按照相關(guān)企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定進(jìn)行會(huì)計(jì)處理：確認(rèn)單獨(dú)所持有的資產(chǎn)或負(fù)債，以及按其份額確認(rèn)共同持有的資產(chǎn)或負(fù)債；確認(rèn)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(rèn)共同經(jīng)營因出售產(chǎn)出所產(chǎn)生的收入；確認(rèn)單獨(dú)所發(fā)生的費(fèi)用，以及按其份額確認(rèn)共同經(jīng)營發(fā)生的費(fèi)用。對(duì)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(dān)該共同經(jīng)營相關(guān)負(fù)債的，參照共同經(jīng)營參與方的規(guī)定進(jìn)行會(huì)計(jì)處理；否則，應(yīng)當(dāng)按照相關(guān)企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定進(jìn)行會(huì)計(jì)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(huì)計(jì)處理合營企業(yè)參與方應(yīng)當(dāng)按照《企業(yè)會(huì)計(jì)準(zhǔn)則第2號(hào)—長期股權(quán)投資》的規(guī)定對(duì)合營企業(yè)的投資進(jìn)行會(huì)計(jì)處理，不享有共同控制的參與方應(yīng)當(dāng)根據(jù)其對(duì)該合營企業(yè)的影響程度進(jìn)行會(huì)計(jì)處理。3.6.1TheaccountingtreatmentofjointventuresThepartiesparticipatinginajointventureaccountforitsinvestmentinaccordancewithAccountingStandardsforBusinessEnterprisesNo.2-Long-termequityinvestment.Andtheotherpartiesinvolvinginjointventureswithoutcommoncontrolpowershallaccountfortheirinvestmentsaccordingtotheirinfluenceextentonthejointventures.現(xiàn)金及現(xiàn)金等價(jià)物的確定標(biāo)準(zhǔn)本公司在編制現(xiàn)金流量表時(shí)所確定的現(xiàn)金，是指本公司庫存現(xiàn)金以及可以隨時(shí)用于支付的存款。在編制現(xiàn)金流量表時(shí)所確定的現(xiàn)金等價(jià)物，是指持有的期限短、流動(dòng)性強(qiáng)、易于轉(zhuǎn)換為已知金額現(xiàn)金、價(jià)值變動(dòng)風(fēng)險(xiǎn)很小的投資。3.7CashandcashequivalentsThecashintheCompany'sstatementofcashflowsiscashonhandanddepositsthatcanbereadilydrawnondemand.Cashequivalentsinthestatementofcashflowsareshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangeinvalue.外幣業(yè)務(wù)及外幣財(cái)務(wù)報(bào)表折算3.8Foreigncurrencytransactionsandtranslationoffinancialstatementsdenominatedinforeigncurrency1、外幣業(yè)務(wù)折算本公司對(duì)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(fù)債表日外幣貨幣性項(xiàng)目按資產(chǎn)負(fù)債表日即期匯率折算，因該日的即期匯率與初始確認(rèn)時(shí)或者前一資產(chǎn)負(fù)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(jì)入相關(guān)資產(chǎn)的成本外，均計(jì)入當(dāng)期損益。以歷史成本計(jì)量的外幣非貨幣性項(xiàng)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(jià)值計(jì)量的外幣非貨幣性項(xiàng)目，采用公允價(jià)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(jià)值變動(dòng)(含匯率變動(dòng))處理，計(jì)入當(dāng)期損益或確認(rèn)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(cái)務(wù)報(bào)表折算【如無外幣報(bào)表，請(qǐng)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(duì)其外幣財(cái)務(wù)報(bào)表折算后，再進(jìn)行會(huì)計(jì)核算及合并財(cái)務(wù)報(bào)表的編報(bào)。資產(chǎn)負(fù)債表中的資產(chǎn)和負(fù)債項(xiàng)目，采用資產(chǎn)負(fù)債表日的即期匯率折算，所有者權(quán)益項(xiàng)目除“未分配利潤”項(xiàng)目外，其他項(xiàng)目采用發(fā)生時(shí)的即期匯率折算。利潤表中的收入和費(fèi)用項(xiàng)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(cái)務(wù)報(bào)表折算差額，在資產(chǎn)負(fù)債表中所有者權(quán)益項(xiàng)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(dòng)對(duì)現(xiàn)金的影響額，在現(xiàn)金流量表中單獨(dú)列示。處置境外經(jīng)營時(shí)，與該境外經(jīng)營有關(guān)的外幣報(bào)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(dāng)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(rèn)金融工具劃分為金融資產(chǎn)或金融負(fù)債和權(quán)益工具。本公司成為金融工具合同的一方時(shí)，確認(rèn)為一項(xiàng)金融資產(chǎn)或金融負(fù)債，或權(quán)益工具。金融資產(chǎn)于初始確認(rèn)時(shí)分類為：以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)、持有至到期投資、應(yīng)收款項(xiàng)、可供出售金融資產(chǎn)。除應(yīng)收款項(xiàng)以外的金融資產(chǎn)的分類取決于本公司及其子公司對(duì)金融資產(chǎn)的持有意圖和持有能力等。金融負(fù)債于初始確認(rèn)時(shí)分類為：以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債以及其他金融負(fù)債。以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)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(rèn)時(shí)指定為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)；應(yīng)收款項(xiàng)是指在活躍市場(chǎng)中沒有報(bào)價(jià)、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(rèn)時(shí)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(jì)量本公司的金融工具初始確認(rèn)按公允價(jià)值計(jì)量。后續(xù)計(jì)量分類為：以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)、可供出售金融資產(chǎn)及以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債按公允價(jià)值計(jì)量；持有到期投資、應(yīng)收款項(xiàng)以及其他金融負(fù)債按攤余成本計(jì)量；在活躍市場(chǎng)中沒有報(bào)價(jià)且其公允價(jià)值不能可靠計(jì)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(fù)債，按照成本計(jì)量。本公司金融資產(chǎn)或金融負(fù)債后續(xù)計(jì)量中公允價(jià)值變動(dòng)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(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)或金融負(fù)債公允價(jià)值變動(dòng)形成的利得或損失，計(jì)入公允價(jià)值變動(dòng)損益。②可供出售金融資產(chǎn)的公允價(jià)值變動(dòng)計(jì)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(duì)金融工具的公允價(jià)值的確認(rèn)方法如存在活躍市場(chǎng)的金融工具，以活躍市場(chǎng)中的報(bào)價(jià)確定其公允價(jià)值；如不存在活躍市場(chǎng)的金融工具，采用估值技術(shù)確定其公允價(jià)值。估值技術(shù)主要包括市場(chǎng)法、收益法和成本法。3.9.3Recognitionmethodoffinancialinstruments'fairvalueForfinancialassetsorfinancialliabilitiesinactivemarkets,theCompanyusesthequotedpricesinactivemarketstodeterminetheirfairvalue.Ifthereisnoactivemarket,theCompanyusesvaluationtechniquestodeterminetheirfairvalue.Thevaluationtechniquesmainlyincludemarketapproach,incomeapproachandcostapproach.4、金融資產(chǎn)負(fù)債轉(zhuǎn)移的確認(rèn)依據(jù)和計(jì)量方法金融資產(chǎn)所有權(quán)上幾乎所有的風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移時(shí)，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(fēng)險(xiǎn)和報(bào)酬，但放棄了對(duì)該金融資產(chǎn)控制的，應(yīng)當(dāng)終止確認(rèn)該項(xiàng)金融資產(chǎn)。金融資產(chǎn)滿足終止確認(rèn)條件的，將所轉(zhuǎn)移金融資產(chǎn)的賬面價(jià)值與因轉(zhuǎn)移而收到的對(duì)價(jià)和原直接計(jì)入其他綜合收益的公允價(jià)值變動(dòng)累計(jì)額之和的差額部分，計(jì)入當(dāng)期損益。部分轉(zhuǎn)移滿足終止確認(rèn)條件的，將所轉(zhuǎn)移金融資產(chǎn)整體的賬面價(jià)值，在終止確認(rèn)部分和未終止確認(rèn)部分之間，按照各自的相對(duì)公允價(jià)值進(jìn)行分?jǐn)偂＝鹑谪?fù)債的現(xiàn)時(shí)義務(wù)全部或部分已經(jīng)解除的，則應(yīng)終止確認(rèn)該金融負(fù)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(jì)量的金融資產(chǎn)發(fā)生減值時(shí)，按預(yù)計(jì)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(jià)值的差額，計(jì)提減值準(zhǔn)備。如果有客觀證據(jù)表明該金融資產(chǎn)價(jià)值已恢復(fù)，且客觀上與確認(rèn)該損失后發(fā)生的事項(xiàng)有關(guān)，原確認(rèn)的減值損失予以轉(zhuǎn)回，計(jì)入當(dāng)期損益。以成本計(jì)量的金融資產(chǎn)發(fā)生減值時(shí)，【按……減值方法】，計(jì)提減值準(zhǔn)備。發(fā)生的減值損失，一經(jīng)確認(rèn)，不再轉(zhuǎn)回。當(dāng)有客觀證據(jù)表明可供出售金融資產(chǎn)發(fā)生減值時(shí)，原直接計(jì)入股東權(quán)益的因公允價(jià)值下降形成的累計(jì)損失予以轉(zhuǎn)出并計(jì)入減值損失。對(duì)已確認(rèn)減值損失的可供出售債務(wù)工具投資，在期后公允價(jià)值上升且客觀上與確認(rèn)原減值損失后發(fā)生的事項(xiàng)有關(guān)的，原確認(rèn)的減值損失予以轉(zhuǎn)回并計(jì)入當(dāng)期損益。對(duì)已確認(rèn)減值損失的可供出售權(quán)益工具投資，期后公允價(jià)值上升直接計(jì)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(yīng)收款項(xiàng)本公司應(yīng)收款項(xiàng)主要包括應(yīng)收賬款、長期應(yīng)收款和其他應(yīng)收款。在資產(chǎn)負(fù)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(jià)值與預(yù)計(jì)未來現(xiàn)金流量現(xiàn)值之間差額確認(rèn)減值損失?！菊?qǐng)根據(jù)公司實(shí)際情況披露應(yīng)收賬款壞賬準(zhǔn)備的計(jì)提政策和標(biāo)準(zhǔn)，以下政策供參考】3.10ReceivablesReceivablesincludeaccountsreceivable,long-termreceivablesandotherreceivables.Ifthereareobjectiveevidencethatthereceivablesareimpaired,theCompanyrecognizesthedoubtfuldebtsallowanceontheshortfallbetweenthepresentvalueoffuturecashflowsandthecarryingamountofthereceivables.1、單項(xiàng)金額重大并單項(xiàng)計(jì)提壞賬準(zhǔn)備的應(yīng)收款項(xiàng)單項(xiàng)金額重大的判斷依據(jù)或金額標(biāo)準(zhǔn)【示例：應(yīng)收款項(xiàng)賬面余額在100.00萬以上的款項(xiàng)】單項(xiàng)金額重大并單項(xiàng)計(jì)提壞賬準(zhǔn)備的計(jì)提方法【示例：根據(jù)其賬面價(jià)值與預(yù)計(jì)未來現(xiàn)金流量現(xiàn)值之間差額確認(rèn)】3.10.1ProvisionofdoubtfuldebtsallowanceforindividuallysignificantreceivablesCriteriaofindividuallysignificantreceivables【示例：應(yīng)收款項(xiàng)賬面余額在100.00萬以上的款項(xiàng)】Methodofprovisionfordoubtfuldebtsallowanceofindividuallysignificantreceivables【示例：根據(jù)其賬面價(jià)值與預(yù)計(jì)未來現(xiàn)金流量現(xiàn)值之間差額確認(rèn)】2、按組合計(jì)提壞賬準(zhǔn)備的應(yīng)收款項(xiàng)確定組合的依據(jù)【示例：款項(xiàng)性質(zhì)及風(fēng)險(xiǎn)特征組合1示例：?jiǎn)雾?xiàng)金額重大但不用單項(xiàng)計(jì)提壞賬準(zhǔn)備的款項(xiàng)組合2示例：?jiǎn)雾?xiàng)金額不重大且風(fēng)險(xiǎn)不大的款項(xiàng)……按組合計(jì)提壞賬準(zhǔn)備的計(jì)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(jì)提壞賬準(zhǔn)備情況：賬齡應(yīng)收賬款計(jì)提比例（%）其他應(yīng)收款計(jì)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(jì)提壞賬準(zhǔn)備情況：【如有】組合名稱應(yīng)收賬款計(jì)提比例（%）其他應(yīng)收款計(jì)提比例（%）組合1組合2……組合中，采用其他方法計(jì)提壞賬準(zhǔn)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(xiàng)性質(zhì)及風(fēng)險(xiǎn)特征Portfolio1示例：?jiǎn)雾?xiàng)金額重大但不用單項(xiàng)計(jì)提壞賬準(zhǔn)備的款項(xiàng)Portfolio2示例：?jiǎn)雾?xiàng)金額不重大且風(fēng)險(xiǎn)不大的款項(xiàng)……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(xiàng)金額雖不重大但單項(xiàng)計(jì)提壞賬準(zhǔn)備的應(yīng)收款項(xiàng)單項(xiàng)計(jì)提壞賬準(zhǔn)備的理由示例：賬齡3年以上的應(yīng)收款項(xiàng)且有客觀證據(jù)表明其發(fā)生了減值壞賬準(zhǔn)備的計(jì)提方法示例：根據(jù)其賬面價(jià)值與預(yù)計(jì)未來現(xiàn)金流量現(xiàn)值之間差額確認(rèn)3.10.3ProvisionofdoubtfuldebtsallowanceforindividuallyinsignificantreceivablesCriteriaofindividuallyinsignificantreceivables示例：賬齡3年以上的應(yīng)收款項(xiàng)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(jià)值與預(yù)計(jì)未來現(xiàn)金流量現(xiàn)值之間差額確認(rèn)存貨1、存貨的分類存貨是指本公司在日?；顒?dòng)中持有以備出售的產(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?yīng)當(dāng)根據(jù)實(shí)際情況披露存貨的具體項(xiàng)目】2、發(fā)出存貨的計(jì)價(jià)方法存貨發(fā)出時(shí)，采取加權(quán)平均法【或先進(jìn)先出法、個(gè)別計(jì)價(jià)法、移動(dòng)加權(quán)平均法】確定其發(fā)出的實(shí)際成本。3、存貨跌價(jià)準(zhǔn)備的計(jì)提方法資產(chǎn)負(fù)債表日，存貨按照成本與可變現(xiàn)凈值孰低計(jì)量，并按單個(gè)存貨項(xiàng)目計(jì)提存貨跌價(jià)準(zhǔn)備，但對(duì)于數(shù)量繁多、單價(jià)較低的存貨，按照存貨類別計(jì)提存貨跌價(jià)準(zhǔn)備?！緫?yīng)當(dāng)根據(jù)實(shí)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(shí)滿足下列條件的非流動(dòng)資產(chǎn)應(yīng)當(dāng)劃分為持有待售：一是企業(yè)已經(jīng)就處置該非流動(dòng)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(xiàng)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(qǐng)刪除】3.13Long-termequityinvestment1、初始投資成本確定對(duì)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(yīng)當(dāng)按照取得被合并方所有者權(quán)益賬面價(jià)值的份額確認(rèn)為初始成本；非同一控制下的企業(yè)合并，應(yīng)當(dāng)按購買日確定的合并成本確認(rèn)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(shí)際支付的購買價(jià)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(jià)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(yīng)當(dāng)按照《企業(yè)會(huì)計(jì)準(zhǔn)則第12號(hào)—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(zhǔn)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(jì)量及損益確認(rèn)方法投資方能夠?qū)Ρ煌顿Y單位實(shí)施控制的長期股權(quán)投資應(yīng)當(dāng)采用成本法核算，對(duì)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(duì)聯(lián)營企業(yè)的權(quán)益性投資，其中一部分通過風(fēng)險(xiǎn)投資機(jī)構(gòu)、共同基金、信托公司或包括投連險(xiǎn)基金在內(nèi)的類似主體間接持有的，無論以上主體是否對(duì)這部分投資具有重大影響，投資方都應(yīng)當(dāng)按照《企業(yè)會(huì)計(jì)準(zhǔn)則第22號(hào)——金融工具確認(rèn)和計(jì)量》的有關(guān)規(guī)定，對(duì)間接持有的該部分投資選擇以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入損益，并對(duì)其余部分采用權(quán)益法核算。3.13.2SubsequentmeasurementandrecognitionofprofitorlossWheretheCompanyisabletoexercisecontroloveraninvestee,thelong-termequityinvestmentisaccountedforusingthecostmethod.WheretheCompanyhasinvestmentinassociatesandjointventures,thelong-termequityinvestmentisaccountedforusingtheequitymethod.Whereportionofthelong-termequityinvestmentinanassociateisindirectlyheldthroughventurecapitalorgan