本公司以持续经营为基础,根据实际发生的交易和事项, 自2007年1月1日起按照《企业会计准则——基本准则》和其他各项会计准则及相关规定进行确认和计量,在此基础上按照附注四所述的会计政策编制财务报表 影音翻译。
On a going concern basis, according to the transactions and events that had actually occurred, since January 1, 2007, the Company implemented the Accounting Standards for Enterprises - Basic Principles and other accounting standards and relevant regulations for recognition, and measurement, based on which financial statements were prepared in accordance with accounting policies in Note IV.
会计核算以权责发生制为基础, 财务报表项目以历史成本计量为主。以公允价值计量且其变动记入当期损益的金融资产和金融负债、可供出售金融资产及衍生金融工具等以公允价值计量;采购时超过正常信用条件延期支付的存货、固定资产等, 以购买价款的现值计量;发生减值损失的存货以可变现净值计量, 其他减值资产按可收回金额(公允价值与现值孰高)计量;盘盈资产等按重置成本计量广州翻译公司。
The accounting takes accrual basis as the basis, and the measurement of items of the financial statements is primarily based on historical costs. Financial assets and financial liabilities measured at their fair values and of which the variation is recorded in the current profits and losses, available-for-sale financial assets and derivative financial instruments etc. are measured at their fair values; inventories and fixed assets etc. whose purchase price is delayed in payment beyond normal credit terms when purchased are measured at the current value of the purchase price; inventories incur an impairment loss are measured at their net realizable values, other assets incur an impairment loss are measured at the recoverable amount (the higher one of the fair value and the current value); and surplus assets on physical counts are measured at replacement costs. |
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