英文财务报表附注(Notes)Word文档下载推荐.doc

英文财务报表附注(Notes)Word文档下载推荐.doc

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TheparentcompanyoftheCompanyisQingdaoHaierInvestmentandDevelopmentCo.Ltd..

TheapprovedscopeofbusinessoftheCompanyanditssubsidiaries（together“theGroup”）includes:

Processingwithsupplymaterial,compensationtrading;

Importandexportproduct;

Householdappliancesmanufacturing,sales,warehousing,agent.

BusinessLicenseforEnterpriseLegalPersonis370212801357.

RegisteredaddressisNo.1HaierRoad,HaierIndustrialPark,Qingdaocity,ShandongProvince,China.

LegalRepresentativeisMianmianYang.

Governingstructureandorganizingstructure:

Practicethesystemofthedirector-generalresponsibilityundertheleadershipoftheboardofdirectors（BOD）.

ThesefinancialstatementswereauthorisedforissuebytheCompany’sresponsiblepersonsonXXXX2015.

2.BasisofPreparation

Thefinancialstatementwaspreparedonthebasisofsustainableoperation.Accordingtotheactualtransactionsanditems,itwaspreparedinaccordancewiththeenterprisesaccountingstandardsissuedbyMinistry部门（财政部）

ofFinancebasedonthefollowingsignificantaccountingpolicyandaccountingestimate.

3.StatementofCompliancewiththeAccountingStandardsforBusinessEnterprises

ThefinancialstatementsoftheCompanyfortheyearended31December2015areincompliancewiththeAccountingStandardsforBusinessEnterprises,andtrulyandcompletelypresentthefinancialpositionoftheConsolidatedandtheCompanyasof31December2015andoftheirfinancialperformance,cashflowsandotherinformationfortheyearthenended.

4.SummaryofSignificantAccountingPoliciesandAccountingEstimates

（1）Accountingyear

TheCompany’saccountingyearstartson1Januaryandendson31December.

（2）Recordingcurrency

TherecordingcurrencyisRenminbi（RMB）.

（3）Foreigncurrencytranslation

（a）Foreigncurrencytransactions

ForeigncurrencytransactionsaretranslatedintoRMBusingtheexchangeratesprevailingatthedatesofthetransactions.

Atthebalancesheetdate,monetaryitemsdenominatedinforeigncurrenciesaretranslatedintoRMBusingthespotexchangeratesonthebalancesheetdate.Exchangedifferencesarisingfromthesetranslationsarerecognisedinprofitorlossforthecurrentperiod,exceptforthoseattributabletoforeigncurrencyborrowingsthathavebeentakenoutspecificallyfortheacquisitionorconstructionofqualifyingassets,whicharecapitalisedaspartofthecostofthoseassets.Non-monetaryitemsdenominatedinforeigncurrenciesthataremeasuredathistoricalcostsaretranslatedatthebalancesheetdateusingthespotexchangeratesatthedateofthetransactions.Theeffectofexchangeratechangesoncashispresentedseparatelyinthecashflowstatement.

（b）Translationofforeigncurrencyfinancialstatements

Theassetandliabilityitemsinthebalancesheetsforoverseasoperationsaretranslatedatthespotexchangeratesonthebalancesheetdate.Amongtheowners’equityitems,theitemsotherthan“undistributedprofits”aretranslatedatthespotexchangeratesofthetransactiondates.Theincomeandexpenseitemsintheincomestatementsofoverseasoperationsaretranslatedatthespotexchangeratesofthetransactiondates.Thedifferencesarisingfromtheabovetranslationarepresentedseparatelyintheowners’equity.Thecashflowsofoverseasoperationsaretranslatedatthespotexchangeratesonthedatesofthecashflows.Theeffectofexchangeratechangesoncashispresentedseparatelyinthecashflowstatement.

（4）Cashandcashequivalents

Cashandcashequivalentscomprisecashonhand,depositsthatcanbereadilydrawnondemand,andshort-termandhighlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangesinvalue.

（5）Financialassets

Financialassetsareclassifiedintothefollowingcategoriesatinitialrecognition:

financialassetsatfairvaluethroughprofitorloss,receivables,available-for-salefinancialassetsandheld-to-maturityinvestments.TheclassificationoffinancialassetsdependsontheGroup’sintentionandabilitytoholdthefinancialassets.

（a）Financialassetsatfairvaluethroughprofitorloss

Financialassetsatfairvaluethroughprofitorlossincludefinancialassetsheldforthepurposeofsellingintheshortterm.Theyarepresentedasfinancialassetsheldfortradingonthebalancesheet.

（b）Receivables

Receivables,includingaccountsreceivableandotherreceivables,arenon-derivativefinancialassetswithfixedordeterminablepaymentsthatarenotquotedinanactivemarket（Note4（6））.

（c）Available-for-salefinancialassets

Available-for-salefinancialassetsarenon-derivativefinancialassetsthatareeitherdesignatedinthiscategoryornotclassifiedinanyoftheothercategoriesatinitialrecognition.Available-for-salefinancialassetsareincludedinothercurrentassetsonthebalancesheetifmanagementintendstodisposeofthemwithin12monthsafterthebalancesheetdate.

（d）Held-to-maturityinvestments

Held-to-maturityinvestmentsarenon-derivativefinancialassetswithfixedmaturityandfixedordeterminablepaymentsthatmanagementhasthepositiveintentionandabilitytoholdtomaturity.Held-to-maturityinvestmentswithmaturitiesover12monthswhentheinvestmentsweremadebutareduewithin12monthsatthebalancesheetdateareincludedinthecurrentportionofnon-currentassets;

held-tomaturityinvestmentswithmaturitiesnomorethan12monthswhentheinvestmentsweremadeareincludedinothercurrentassets.

（e）Recognitionandmeasurement

FinancialassetsarerecognisedatfairvalueonthebalancesheetwhentheGroupbecomesapartytothecontractualprovisionsofthefinancialinstrument.Inthecaseoffinancialassetsatfairvaluethroughprofitorloss,therelatedtransactioncostsincurredatthetimeofacquisitionarerecognisedinprofitorlossforthecurrentperiod.Forotherfinancialassets,transactioncoststhatareattributabletotheacquisitionofthefinancialassetsareincludedintheirinitiallyrecognisedamounts.Financialassetsarederecognisedwhenthecontractualrightstoreceivethecashflowsfromthefinancialassetshaveexpired,orallsubstantialrisksandrewardsofownershipofthefinancialassetshavebeentransferred.

Financialassetsatfairvaluethroughprofitorlossandavailable-for-salefinancialassetsaresubsequentlymeasuredatfairvalue.Investmentsinequityinstrumentsaremeasuredatcostwhentheydonothaveaquotedmarketpriceinanactivemarketandwhosefairvaluecannotbereliablymeasured.Receivablesandheld-to-maturityinvestmentsaremeasuredatamortisedcostusingtheeffectiveinterestmethod.

Gainsorlossesarisingfromchangeinthefairvalueoffinancialassetsatfairvaluethroughprofitorlossarerecognisedinprofitorloss.Interestsandcashdividendsreceivedduringtheperiodinwhichsuchfinancialassetsareheld,aswellasthegainsorlossesarisingfromdisposaloftheseassetsarerecognisedinprofitorlossforthecurrentperiod.

Gainsorlossesarisingfromchangeinfairvalueofavailable-for-salefinancialassetsarerecogniseddirectlyinequity,exceptforimpairmentlossesandforeignexchangegainsandlossesarisingfromtranslationofmonetaryfinancialassets.Whensuchfinancialassetsarederecognised,thecumulativegainsorlossespreviouslyrecogniseddirectlyintoequityarerecycledintoprofitorlossforthecurrentperiod.Interestsonavailable-for-saleinvestmentsindebtinstrumentscalculatedusingtheeffectiveinterestmethodduringtheperiodinwhichsuchinvestmentsareheldandcashdividendsdeclaredbytheinvesteeonavailable-for-saleinvestmentsinequityinstrumentsarerecognisedasinvestmentincome,whichisrecognisedinprofitorlossfortheperiod.

（f）Impairmentoffinancialassets

TheGroupassessesthecarryingamountsoffinancialassetsotherthanthoseatfairvaluethroughprofitorlossateachbalancesheetdate.Ifthereisobjectiveevidencethatafinancialassetisimpaired,animpairmentlossisprovidedfor.

Whenanimpairmentlossonafinancialassetcarriedatamortisedcosthasoccurred,theamountoflossisprovidedforatthedifferencebetweentheasset’scarryingamountandthepresentvalueofitsestimatedfuturecashflows（excludingfuturecreditlossesthathavenotbeenincurred）.Ifthereisobjectiveevidencethatthevalueofthefinancialassetrecoveredandtherecoveryisrelatedobjectivelytoaneventoccurringaftertheimpairmentwasrecognised,thepreviouslyrecognisedimpairmentlossisreversedandtheamountofreversalisrecognisedinprofitorloss.

Ifthereisobjectiveevidencethatanimpairmentlossonavailable-for-salefinancialassetsincurred,thecumulativelossesarisingfromthedeclineinfairvaluethathadbeenrecogniseddirectlyinequityaretransferredoutfromequityandintoimpairmentloss.Foraninvestmentindebtinstrumentclassifiedasavailable-for-saleonwhichimpairmentlosseshavebeenrecognised,if,inasubsequentperiod,itsfairvalueincreasesandtheincreasecanbeobjectivelyrelatedtoaneventoccurringaftertheimpairmentlosswasrecognisedinprofitorloss,thepreviouslyrecognisedimpairmentlossisreversedintoprofitorloss