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****** CO., LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2013
(All amounts in Rd accounting
estimates on the basis of actual transactions and events.
IV. The main accounting policies, accounting estimates and changes
Fiscal year
The Company adopts the calendar year as its fiscal year from January 1
to December 31.
Functional currency
RMB was the functional currency of the Company.
Accounting measurement attribute
The Company adopts the
accrual
basis
for
accounting
treatments
and
double-entry
bookkeeping
of
borrowing
for
financial
accounting.
The
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historical cost is
generally as the measurement attribute, and when
accounting elements determined are in
line with the requirements of
Accounting Standards for Enterprises and can be reliably measured, the
replacement cost, net realizable value and fair value can be used for
measurement.
Accounting method of foreign currency transactions
The Company’s
foreign
currency
transactions
adopt
approximate
spot
exchange rate of the transaction date to convert into RMB in accordance
with systematic and rational method; on the balance sheet date, the
foreign
currency
monetary items
use the
spot
exchange rate of
the
balance
sheet date.
All
balances
of exchange arising
from differences
between the
balance sheet date spot exchange rate
and the initial
recognition
or
the
former balance sheet date spot exchange rate, except that the exchange
gains
and
losses
arising
by
borrowing
foreign
currency
for
the
construction or production of assets eligible for capitalization are
transacted
in accordance
with
capitalization
principles,
are
included
in
p