外資公司財(cái)報(bào)審計(jì)報(bào)告及附注模板(英文版)

-4-(AllamountsinChineseRenminbiYuanunlessotherwisestated)1.Companyprofile1.1TheCompany'sregisteredplace,organizationstructureandtheaddressofheadquarter.1.2TheCompany'sbusinessnatureandmainoperationactivities,likeitsindustry,primaryproductorservice,customers'nature,tradingstrategyandsupervisoryenvironmentetc.1.3Theapproverandapprovaldateofthefinancialreporting.1.4Thescopeoffinancialyear20X5financialstatementsincludes【在編制合并報(bào)表的情況下簡(jiǎn)要說(shuō)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(shuō)明僅編制母公司單體報(bào)表的原因，并說(shuō)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(shuō)明的情況時(shí)，刪除（四）本年度財(cái)務(wù)報(bào)表范圍】2.Basisofpreparationoffinancialstatements2.1BasisofpreparationOnthebasisofgoingconcernandtransactionsandeventsactuallyoccurred,theCompanypreparesitsfinancialstatementswiththefollowingaccountingpoliciesandaccountingestimatesinaccordancewiththeAccountingStandardsforBusinessEnterprises–basicStandards,specificaccountingstandardsandotherrelevantprovisions(hereinaftercollectivelyknownas"AccountingStandardsforBusinessEnterprises"or"CAS")2.2Goingconcern【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(yíng)能力。企業(yè)對(duì)持續(xù)經(jīng)營(yíng)評(píng)價(jià)結(jié)果表明對(duì)持續(xù)經(jīng)營(yíng)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(yíng)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(guò)去有多年虧損記錄等情況的，需要描述目前和預(yù)期未來(lái)的獲利能力、債務(wù)清償計(jì)劃、替代融資的潛在來(lái)源等評(píng)價(jià)企業(yè)的持續(xù)經(jīng)營(yíng)能力。】【企業(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(yíng)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(yíng)為基礎(chǔ)編制的事實(shí)、披露未以持續(xù)經(jīng)營(yíng)為基礎(chǔ)編制的原因和財(cái)務(wù)報(bào)表的編制基礎(chǔ)。】3.Significantaccountingpoliciesandaccountingestimates【公司應(yīng)制定與實(shí)際生產(chǎn)經(jīng)營(yíng)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(yíng)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?！?.1DeclarationoncompliancewiththeAccountingStandardsforBusinessEnterprisesThefinancialstatementshavebeenpreparedincompliancewiththeAccountingStandardsforBusinessEnterprisestotrulyandcompletelyreflecttheCompany’sfinancialpositionasof31December20X5anditsoperatingresults,cashflowsandotherrelevantinformationfortheyearended31December20X5.3.2AccountingperiodThefinancialyearoftheCompanyisfromJanuary1toDecember31ofeachcalendaryear.【企業(yè)設(shè)立不足一年的，應(yīng)說(shuō)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(guó)會(huì)計(jì)制度規(guī)定不一致的，需說(shuō)明是否進(jìn)行調(diào)整】3.3OperatingcycleTheCompany’soperatingcycleis12monthsineachcalendaryearanditclassifiestheassetsandliabilities'liquiditybyoperatingcycle.【公司對(duì)營(yíng)業(yè)周期不同于12個(gè)月，并以營(yíng)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(yíng)業(yè)周期及確定依據(jù)。】3.4FunctionalcurrencyTheCompany'sfunctionalcurrencyisChineseRenminbi(hereafterreferredtoas"RMB").【若記賬本位幣為人民幣以外的其他貨幣的，說(shuō)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?！?.5Businesscombination【若無(wú)子公司和企業(yè)合并事項(xiàng)，請(qǐng)刪除】3.5.1BusinesscombinationsinvolvingenterprisesundercommoncontrolInabusinesscombinationinvolvingenterprisesundercommoncontrol,iftheacquirerpaysforthebusinesscombinationincash,bytransferringofnon-cashassetsorassumingliabilities,netassetsintheultimatecontrollingparty'sconsolidatedfinancialstatementsaremeasuredattheircarryingamountsoftheacquireeattheacquisitiondate.Iftheacquirerissuesequityinstrumentsforthebusinesscombination,theacquirermeasuresthesharecapitalbytheparvalueofthesharesissued.Thedifferencebetweentheoriginalinvestmentcostsandthecarryingamounts(orthetotalparvalueofsharesissued)willbeadjustedtothecapitalreserves.Ifthecapitalreservesisinsufficienttoabsorbthedifference,theremainingamountshallbedeductedfromretainedearnings.3.5.2BusinesscombinationsinvolvingenterprisesnotunderuncommoncontrolInabusinesscombinationinvolvingenterprisesnotundercommoncontrol,thecombinationcostsaretheaggregateofthefairvaluesoftheassetspaid,theliabilitiesincurredorassumedandtheequityinstrumentsissuedbytheacquirerinexchangeforcontrolovertheacquireeattheacquisitiondate.Attheacquisitiondate,theacquiredassets,liabilitiesandcontingentliabilitiesoftheacquireethatmeettherecognitioncriteriaaremeasuredattheirfairvalue.TheCompanyshallrecognizethedifferenceofthecombinationcostsinexcessofitsinterestportioninthefairvalueofthenetidentifiableassetsacquiredfromtheacquireeasgoodwill.TheCompanyshallrecognizethedifferenceofthecombinationcostslessthanitsinterestportioninthefairvalueofthenetidentifiableassetsacquiredfromtheacquireeinthenon-operatingincomeforcurrentperiodafterreassessment.3.6Jointarrangementclassificationandaccountingtreatments【如無(wú)合營(yíng)安排，請(qǐng)刪除】3.6.1TheclassificationofjointarrangementJointarrangementsareclassifiedasjointoperationsorjointventures.Ajointarrangementwillbeclassifiedasjointoperationwhenthejointarrangementachievesnotthroughanindividualentity.Individualentityisanentitywithindividualidentifiablefinancestructure,includingsinglelegalentityandentityunqualifiedaslegalentitybutqualifiedaslawfulentity.Ajointarrangementisusuallybeclassifiedasjointventurewhenthejointarrangementachievesthroughincorporatinganindividualentity.Whenchangesarisingfromrelevanteventsorenvironmentcausechangesofthecooperativeparties'rightsandobligationsinthejointarrangements,thecooperativepartiesshallreassesstheclassificationofthejointarrangements.3.6.2TheaccountingtreatmentofjointoperationsThepartyparticipatinginjointoperationsshallrecognizethefollowingitemsrelatingtoitsinterestsinthejointoperationsandaccountfortheminaccordancewithrelatedrequirementsofAccountingStandardsforBusinessEnterprises:a)Itssolely-heldassetsandsolely-assumedliabilities,andb)Itsshareofanyassetsandliabilitiesheldjointly;c)Itsrevenuefromthesaleofitsshareoftheoutputarisingfromthejointoperation;d)Itsshareoftherevenuefromthesaleoftheoutputbythejointoperation;e)Itsownexpenses;andf)Itsshareofanyexpensesincurredjointly.Theotherpartiesinvolvinginjointoperationswithoutcommoncontrolpowershallaccountfortheirinvestmentsreferringtothetreatmentmethodofjointoperationparticipantsiftheyareentitledtorelevantassetsandundertakerelevantliabilitiesofthejointoperations,otherwise,theyshallaccountfortheirinvestmentsaccordingtorelatedrequirementsofAccountingStandardsforBusinessEnterprises.3.6.3TheaccountingtreatmentofjointventuresThepartiesparticipatinginajointventureaccountforitsinvestmentinaccordancewithAccountingStandardsforBusinessEnterprisesNo.2-Long-termequityinvestment.Andtheotherpartiesinvolvinginjointventureswithoutcommoncontrolpowershallaccountfortheirinvestmentsaccordingtotheirinfluenceextentonthejointventures.3.7CashandcashequivalentsThecashintheCompany'sstatementofcashflowsiscashonhandanddepositsthatcanbereadilydrawnondemand.Cashequivalentsinthestatementofcashflowsareshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangeinvalue.3.8Foreigncurrencytransactionsandtranslationoffinancialstatementsdenominatedinforeigncurrency3.8.1TranslationofforeigncurrencytransactionsTheCompanyrecordsforeigncurrencytransactionsinRMBforaccountingpurposeusingthespotexchangerateprevailingonthedatewhenthetransactionsoccurs【或交易發(fā)生日即期匯率的近似匯率】.Atthebalancesheetdate,monetaryitemsdenominatedinforeigncurrencyaretranslatedtoRMBbyadoptingtheprevailingexchangerateonthatdate.Foreignexchangedifferencebetweentheprevailingexchangerateonthatdateandtheprevailingexchangerateoninitialrecognitionoronthepreviousbalancesheetdatearerecognizedinprofitorlossforthecurrentperiod,excepttheforeignexchangearisingfromspecificloandenominatedinforeigncurrencyqualifiedascapitalexpenditureandincludedinthecostofrelatedassets.Non-monetaryitemsdenominatedinforeigncurrencythataremeasuredathistoricalcostarestilltranslatedatamountinfunctionalcurrencyexchangedattheprevailingexchangerateatthetransactiondate.Non-monetaryitemsdenominatedinforeigncurrencythataremeasuredatfairvaluearetranslatedusingtheexchangerateatthedatewhenfairvaluewasdeterminedandthedifferencebetweenthetranslatedfunctionalcurrencyamountandthepriortranslatedamountoninitialrecognitionoronthepreviousbalancesheetdatearerecordedinprofitorlossforthecurrentperiodorothercomprehensiveincome.3.8.2Thetranslationoffinancialstatementsdenominatedinforeigncurrency【如無(wú)外幣報(bào)表，請(qǐng)刪除】IftheCompany'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.3.9Financialinstruments3.9.1RecognitionandclassificationoffinancialinstrumentsFinancialinstrumentsincludefinancialassets,financialliabilitiesandequityinstruments.Afinancialasset,financialliabilityorequityinstrumentisrecognizedwhentheCompanybecomesonepartyoffinancialinstrumentcontracts.Thefinancialassetsareclassifiedintothefollowingfourcategoriesuponinitialrecognition:financialassetsatfairvaluethroughprofitorloss(“FVTPL”financialassets),held-to-maturityinvestments,receivables,andavailable-for-salefinancialassets(“AFS”financialassets).TheclassificationoffinancialassetsdependsontheholdingintentionandcapabilityoftheCompanyexceptforreceivables.Thefinancialliabilitiesareclassifiedintofinancialliabilitiesatfairvaluethroughprofitorloss(“FVTPL”financialliabilities)andotherfinancialliabilitiesuponinitialrecognition.Financialassetsatfairvaluethroughprofitorlossincludefinancialassetsheldfortradingintheshorttermandthoseuponinitialrecognitiondesignatedasatfairvaluethroughprofitorloss.Receivablesarenon-derivativefinancialassetswithfixedordeterminableamountsthatarenotquotedinanactivemarket.AFSfinancialassetsarethosenon-derivativefinancialassetsthataredesignatedasavailableforsaleandfinancialassetsotherthanthoseabovementioned.Held-to-maturityinvestmentsarenon-derivativefinancialassetswithfixedordeterminableamountsandfixedmaturitydatesthattheCompanyhasthepositiveintentionandcapabilitytoholdtomaturity.3.9.2MeasurementoffinancialinstrumentsTheCompanymeasuresthefinancialinstrumentsatfairvalueuponinitialrecognition.Thesubsequentmeasurementincludes:a)FVTPLfinancialassets,AFSfinancialassetsandFVTPLfinancialliabilitiesaremeasuredatfairvalue;b)Held-to-maturityinvestments,receivables,andotherfinancialliabilitiesaresubsequentlymeasuredatamortizedcost;c)Equityinstrumentsthatarenotquotedinanactivemarketandwhosefairvaluecannotbereliablymeasured,andderivativefinancialassetsorderivativefinancialliabilitieslinkedtotheequityinstrumentsthatwillbesettledbydeliveringtheequityinstrumentsaresubsequentlymeasuredatcost.Thegainsorlossesoffairvaluechangesarisingfromsubsequentmeasurementoffinancialassetsandliabilitiesshallbeaccountedforaccordingtothefollowingmethodsexcepthedginginstrumentinvolvingin:a)ThegainsorlossesarisingfromfairvaluechangesofFVTPLfinancialassetsandFVTPLfinancialliabilitiesarerecognizedintheprofitorlossforcurrentperiod;b)ThegainsorlossesarisingfromfairvaluechangesofAFSfinancialassetsarerecognizedinothercomprehensiveincome.3.9.3Recognitionmethodoffinancialinstruments'fairvalueForfinancialassetsorfinancialliabilitiesinactivemarkets,theCompanyusesthequotedpricesinactivemarketstodeterminetheirfairvalue.Ifthereisnoactivemarket,theCompanyusesvaluationtechniquestodeterminetheirfairvalue.Thevaluationtechniquesmainlyincludemarketapproach,incomeapproachandcostapproach.3.9.4RecognitionandmeasurementoftransferoffinancialassetsTheCompanyderecognizesafinancialassetifittransferssubstantiallyalltherisksandrewardsofthefinancialassetoritdoesnottransferormaitainsubstantiallyalltherisksandrewardsofownershipofthefinancialasset,butsurrendercontrolonthefinancialasset.Ifafinancialassetmeetsthederecognitioncriteria,thedifferencebetweenthetransferconsiderationreceivedandthesumoftransferredfinancialasset'scarryingamountandtheaccumulatedchangeamountonfairvaluewhichhasbeenrecognizedinothercomprehensiveincomeshallbechargedtoprofitorlossforcurrentperiod.Ifthepartialtransferoffinancialassetmeetsthederecognitioncriteria,theentirecarryingamountofthetransferredfinancialassetshallbesplitintothederecognizedportionandretainedportionaccordingtotheirrespectivefairvalue.Afinancialliabilityshallbeentirelyorpartiallyderecognizedifitspresentobligationsarewhollyorpartlydissolved.3.9.5ImpairmentoffinancialassetsIfthefinancialassetsmeasuredatamortizedcostsareimpaired,theimpairmentprovisionshallberecognizedatthedifferenceofthecarryingamountoffinancialassetsandthepresentvalueofestimatedfuturecashflows(excludingfuturecreditlossesthathavenotbeenincurred).Ifthereisobjectiveevidenceofarecoveryinvalueofthefinancialassetwhichcanberelatedobjectivelytoaneventoccurringaftertheimpairmentwasrecognized,thepreviouslyrecognizedimpairmentlossisreversedthroughprofitorlossforcurrentperiod.Ifthefinancialassetsmeasuredatcostareimpaired,theimpairmentprovisionshallberecognizedby[method].Andtheimpairmentlossshallnotbereversedafterrecognition.IfthereisobjectiveevidencethatAFSfinancialassetsareimpaired,accumulatedlossesduetodecreasesinfairvaluepreviouslyrecognizeddirectlyintheshareholders'equityaretransferredtoprofitorlossforthecurrentperiod.Inthesubsequentperiods,ifthefairvalueofAFSdebtinstrumentsincreasesandtheincreasecanberelatedobjectivelytoaneventoccurringaftertheimpairmentwasrecognized,thepreviouslyrecognizedimpairmentlossesarereversedandchargedtoprofitorlossforthecurrentperiod.ForAFSequityinstruments,theincreaseoffairvalueinthesubsequentperiodsshallbeaccountedforintheshareholders'equity.3.10ReceivablesReceivablesincludeaccountsreceivable,long-termreceivablesandotherreceivables.Ifthereareobjectiveevidencethatthereceivablesareimpaired,theCompanyrecognizesthedoubtfuldebtsallowanceontheshortfallbetweenthepresentvalueoffuturecashflowsandthecarryingamountofthereceivables.【請(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】3.10.1ProvisionofdoubtfuldebtsallowanceforindividuallysignificantreceivablesCriteriaofindividuallysignificantreceivables【示例：應(yīng)收款項(xiàng)賬面余額在100.00萬(wàn)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(lái)現(xiàn)金流量現(xiàn)值之間差額確認(rèn)】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……3.10.3ProvisionofdoubtfuldebtsallowanceforindividuallyinsignificantreceivablesCriteriaofindividuallyinsignificantreceivables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(lái)現(xiàn)金流量現(xiàn)值之間差額確認(rèn)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】.3.12Classificationofheld-for-saleassetNon-currentassetsareclassifiedasheld-for-saleassetswhenallthefollowingconditionsaremet:a)TheCompanyhasapprovedtodisposeofthenon-currentassets;b)TheCompanyhassignedanirrevocabletransferagreementwiththetransferee;andc)Thetransferistobecompletedwithinoneyear.3.13Long-termequityinvestment【若無(wú)長(zhǎng)期股權(quán)投資，請(qǐng)刪除】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.3.13.2SubsequentmeasurementandrecognitionofprofitorlossWheretheCompanyisabletoexercisecontroloveraninvestee,thelong-termequityinvestmentisaccountedforusingthecostmethod.WheretheCompanyhasinvestmentinassociatesandjointventures,thelong-termequityinvestmentisaccountedforusingtheequitymethod.Whereportionofthelong-termequityinvestmentinanassociateisindirectlyheldthroughventurecapitalorganizations,mutualfunds,trustcompaniesorsimilarentitiesincludinginvestment-linkedinsurancefunds,regardlesswhethertheseentitiescanexercisesignificantinfluenceontheinvestments,theCompanyshallmeasuretheindirectlyheldportionatfairvaluethroughprofitorlossandaccountedfortheremainingportionusingtheequitymethodaccordingtoAccountingStandardsforBusinessEnterprisesNo.22-FinancialInstrumentRecognitionandMeasurement.3.13.3BasisforrecognitionofjointcontrolorsignificantinfluenceoveraninvesteeJointcontrolofaninvesteeisthatthedecisionofactivitiesthatcansignificantlyaffectthearrangement'sreturnmustrequiretheunanimousconsentofthepartiessharingcontrol,includingsaleandpurchaseofgoodsorservices,financialassetsmanagement,purchaseanddisposalofassets,researchanddevelopmentactivityandfinancingactivitiesetc.TheCompanyholdingof20%-50%votingcapitaloftheinvesteepresentsitcanexercisesignificantinfluenceovertheinvestee.TheCompanyusuallycanexercisesignificantinfluenceovertheinvesteeevenitsvotingcapitallessthan20%ifitcanmeetoneofthefollowingsituations:a)Appointingrepresentativesintheboardofdirectorsorsimilargoverningbodyoftheinvestee;b)Participatinginthestrategyandpolicydecisionprocess;c)Delegatingmanagementpersonnel;d)TheinvesteerelyingontheCompany'stechniqueortechnicalmaterial;e)SignificanttransactionsoccurbetweentheCompanyandtheinvestee.3.14InvestmentpropertyInvestmentpropertyoftheCompanyincludeslanduserightsandbuildingsleasedtootherparty,andlanduserightsheldforresaleafterappreciation.Investmentpropertyisinitiallymeasuredatacquisitioncost,andissubsequentlymeasuredusingthecostmethod【orthefairvaluemethod】.Thebuildingsleasedtothirdpartyaredepreciatedusingthestraightlinemethodaccordingtothesamedepreciationpolicyforfixedassets.Thelanduserightsleasedtothirdpartyandlanduserightsheldforresaleafterappreciationareamortizedusingthestraightlinemethodaccordingtothesameamortizationpolicyforintangibleassets.【采用公允價(jià)值模式計(jì)量的，披露采用該項(xiàng)會(huì)計(jì)政策的依據(jù)，包括認(rèn)定投資性房地產(chǎn)所在地有活躍的房地產(chǎn)交易市場(chǎng)的依據(jù)；公司能夠從房地產(chǎn)交易市場(chǎng)取得同類或類似房地產(chǎn)的市場(chǎng)價(jià)格及其他相關(guān)信息，從而對(duì)投資性房地產(chǎn)的公允價(jià)值進(jìn)行估計(jì)的依據(jù)；同時(shí)說(shuō)明對(duì)投資性房地產(chǎn)的公允價(jià)值進(jìn)行估計(jì)時(shí)涉及的關(guān)鍵假設(shè)和主要不確定因素。一般公司不采用公允價(jià)值模式計(jì)量，故可以不需披露該政策】3.15Fixedassets3.15.1RecognitioncriteriaforfixedassetsFixedassetsreferstotangibleassetsheldforthepurposeofproducingcommodities,servicesrendering,rentingorbusinessadministrationwithusefullivesexceedingoneaccountingyear.Fixedassetscanberecognizedwhenthefollowingcriteriaaremet:a)ItisprobablethattheeconomicbenefitsrelatingtothefixedassetswillflowintotheCompany;andb)Thecostsofthefixedassetscanbemeasuredreliably.3.15.2ClassificationanddepreciationmethodoffixedassetsThecategoriesoffixedassetsmainlyinclude:buildings,machinery&equipment,electronicequipmentandtransportationvehicles.TheCompanyadoptsthestraightlinemethod【ortheunitsofproductionmethodorthedoubledecliningbalancemethodorsum-of-the-digitsmethod】fordepreciation.Theusefullifeandresidualvalueofanassetisassessedbasedonitsnatureandthemannerofuse.Attheendofeachfinancialyear,theusefullives,residualvaluesandthedepreciationmethodarereviewed,andadjustediftherearevarianceswiththeoriginalestimates.Otherthanfullydepreciatedassetswhicharestillinuseandlandindividuallymeasuredandrecorded,depreciationisprovidedforallfixedassets.CategoryDepreciationperiod(years)Residualrate(%)Annualdepreciationrate(%)BuildingsMachinery&equipmentElectronicequipmentTransportationvehiclesOthers3.15.3RecognitionandmeasurementoffixedassetsleasedinunderfinanceleasesAfinanceleaseisaleasethattransferssubstantiallyalltherisksandrewardsincidentaltoownershipofanasset.Atthecommencementoftheleaseterm,theCompany,asthelessees,shallrecognizefinanceleasesasassetsatamountsequaltothelowerofthefairvalueoftheleasedpropertyorthepresentvalueoftheminimumleasepayments,eachdeterminedattheinceptionofthelease.Property,plantandequipmentleasedinunderfinancingleasearedepreciatedonabasisconsistentwiththedepreciationpolicyadoptedforproperty,plantandequipmentthatareself-owned.Subsequentmeasurementoffixedassetsunderfinanceleaseshouldbeinaccordancewiththeaccountingpoliciesadoptedforself-ownedfixedassetsinrespectofprovisionofdepreciationandimpairment.3.16ConstructioninprogressTheconstructioninprogressoftheCompanyincludesself-constructionandsub-contractingconstruction.Constructioninprogressistransferredtofixedassetswhenithasreachedtheworkingconditionforitsintendeduse.Therecognitioncriteriaofintendeduseincludeanyofthefollowings:a)Thetangibleworkoffixedassets(includinginstallation)havebeenentirelyorsubstantivelycompleted;b)Trialproductionortrialoperationhasoccurredwhoseoutcomeindicatestheassetcanbeoperatedproperlyormanufacturequalityproductsteadily;c)Noexpenditureorinsignificantexpenditureoccursubsequentlyfortheconstructedasset;d)Theconstructedassethasachievedorsubstantivelyachievedtherequirementofdesignorcontract.【應(yīng)結(jié)合企業(yè)具體情況，披露在建工程結(jié)轉(zhuǎn)固定資產(chǎn)的具體標(biāo)準(zhǔn)和時(shí)點(diǎn)?！?.17Borrowingcosts3.17