文档介绍：2023年总结
Brief Description for Explanatory notes of
Financial Statement of Engineering Co., Ltd. Of China Rairency finance statement of oversea operation conversion
For oversea business, converting accounting standard coin into RMB when edit finance statement: for asset and debt in balance sheet, adopt spot exchange rate on balance sheet day to convert, except “undistributed profits〞 in ownership interest, the rest use spot exchange rate on occurring day; Income and expenses in income statement, adopt spot exchange rate on transaction occurring day to convert. The above conversion generated foreign currency translation differences of financial statements, separate list under ownership interest in balance sheet. Disposal oversea business, related foreign currency translation differences of financial statements will be transferred into current gain and loss.
Items in Cash Flow Statement divided with character, editing obey the above two rules after converting RMB.
(6) Cash and cash equivalents of the standard-setting.
(7) Finance implement
Financial instruments refer to the formation of an enterprise's financial assets, and other units to form the financial liabilities or equity instruments of the contract.
1. Financial instruments recognition and terminate recognition
Financial assets meet one of the following conditions, ending the confirmation.
(1) To receive the cash flows of financial assets of the contractual right terminate
(2) The financial asset has devolved, and meets the following condition.
The existing obligations of financial assets have been all or partly discharged, thus ending confirm the financial assets or part of it.
2. Classification of financial assets
(1) Use fair value computation and change included in current profit and loss financial assets
(2) Held-to-maturity investments
(3) Loans and receivables
(4) Available-for-sale financial assets
3. Classification of financial liabilities
(1) Use fair value computati