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.,
,2023
(Unit:RMBYuan)
’saccountingstandards
,accountingestimate
(1)Thecurrentimplementationoftheaccountingstandardsandaccountingsystem
Ourcompany(orsubsidiary)hasimplemented"enterpriseaccountingprinciples"and"applicationguide",2007,whichwerepromulgatedbyfinancedepartmentonFeb15,2006.
(2)Theaccountingyear
Annuallyyeardatedfromthe1Januaryto31December
(3)AccountingStandardMoney
RMBYuancurrencyusesfortheaccounting.
Fortheoverseabusiness,,itshouldbeconvertedintoRMB.
(4)Basicaccountingandvaluationprinciples
AccountingfortheCompanybasedonanaccrualbasis,exceptsomefinancetoolsusefairvaluetocount,thecountprincipleishistoricalcost.
(5)Theforeigncurrencyconversionmethodsandtheaccountingmethod
Thecompanyontheforeigncurrencybusiness,businesstothedateoftheexchangeratewillbeconvertedintoforeigncurrencyyuanaccounting;
Transactionsintheinitialconfirmation,,,exceptbuildingandpurchasingareeligibleforcapitalizationofassetsrelatedtoforeigncurrencyborrowingsdisposeaccordingtoborrowingscapitalization,therestallreckonincurrentgainandloss.
Foroverseabusiness,convertingaccountingstandardcoinintoRMBwheneditfinancestatement:forassetanddebtinbalancesheet,adoptspotexchangerateonbalancesheetdaytoconvert,except“undistributedprofits〞inownershipinterest,therestusespotexchangerateonoccurringday;Incomeandexpensesinincomestatement,,,relatedforeigncurrencytranslationdifferencesoffinancialstatementswillbetransferredintocurrentgainandloss.
ItemsinCashFlowStatementdividedwithcharacter,editingobeytheabovetworulesafterconvertingRMB.
(6)Cashandcashequivalentsofthestandard-setting.
(7)Financeimplement
Financialinstrumentsrefertotheformationofanenterprise'sfinancialassets,andotherunitstoformthefinancialliabilitiesorequityinstrumentsofthecontract.
Financialassetsmeetoneofthefollowingconditions,endingtheconfirmation.
(1)Toreceivethecashflowsoffinancialassetsofthecontractualrightterminate
(2)Thefinancialassethasdevolved,andmeetsthefollowingcondition.
Theexistingobligationsoffinancialassetshavebeenallorpartlydischarged,thusendingconfirmthefinancialassetsorpartofit.
(1)Usefairvaluecomputationandchangeincludedincurrentprofitandlossfinancialassets
(2)Held-to-maturityinvestments
(3)Loansandreceivables
(4)Available-for-salefinancialassets
(1)Usefairvaluecomputationandchangeincludedincurrentprofitandlossfinancialliabilities
(2)Payabledebt
(3)Otherfinancialliabilities
(1)Thefinancialassetmeasuredbysurpluscost
(2)Thefinancialassetmeasuredbycost
(3)Available-for-salefinancialassets
(8)Receivables
(1)Thedebtor'sinsolvencyordeath,propertyafteritsbankruptcyorheritageafterthesettlementinaccordancewiththelaw,stillcannotberecovered.
(2)Debtorsoverduetomeettheirdebtobligations,andhasclearlyshownthatthefundscannotberecovered
Ourcompanychecksreceivablereceipt,receivableaccounts,prepaidaccounts,otherreceivables,receivabledividend,receivableinterest,long-termreceivablesandotherreceivableitemsattheendofaccountingperiod.
(1)Devaluatetestseparatelytothereceivableaccountsthatindividualamountissignificant.
(2)Thedevaluatereceivableaccountsthatindividualamountisnotsignificantandthatdoesnothavethesingletest,devaluatetestshouldbetakeninthe
’shistoricalexperiencestoidentifytheplanningfuturecashflowcorrespondtopreparationforbaddebt.
(3)Tenderbondofbusinessenterprise,performancebondincontractperiod,ashotinthelockerandtheparentinternalflowaccountandsoforthnotreckoninbaddebtpreparation.
,pledge,discount,suchastheaccountingtreatment
(9)Stocking
Thecompany'sstockisintransitmaterials,rawmaterials,packagingmaterials,LowConsumableGoods,materialsprocessing,thefinishedproducts,products,semi-.
(10)Long-terminvestment
Long-terminvestmentmeansincludingholdingtimetoprepareformorethanoneyear(excludinga)thenatureoftheequityinvestment,notcashorreadycashbondsandotherdebtinvestmentsandotherlong-terminvestments.
(11)InvestmentProperty
Thestandardsofinvestmentproperty:Investmentinrealestatereferstoearnrentorcapitalappreciation,ortheestatewithbothsituation,itcontainstheuserightofletland,theuserightofholdingthelandpreparetotransferafteritsincrement,thebuildinghasalreadyrent.
(12)Fixedassets
Fixedassetsrefertotheproductionofproducts,andprovidinglabor,leaseormanagementoftheholdsmorethanonefiscalyearofthetangibleassets.
Fixedassetsdepreciationuseoftheperiodaveragemethod,allkindoffixedassets’life,expectnetworthandannualdepreciationratecanbeseenintheform
Types
Expectnetworth
Useyear
Annualdepreciationrate
Housingandbuilding
Constructionequipment
Deliveryequipment
Produceequipment
Measureandtestequipment
Otherfixedassets
5%
5%
5%
5%
5%
5%
35
10
5
10
5
5
%
%
%
%
%
%
(13)Currentlybuildings
(14)Intangiblesassets
Thecompany'sintangibleassetsisdefinedastheproductionofgoodsandservices,leaseormanagementheldnophysicalformofnon-monetarylong-,thebenefitunderthecontract,thedurationoftheamortizationperiodincludedgainsandlosses.
Intangibleassetssincethecompanymadeinthemonthitexpectedlifeoftheaverageamortizationinstallments,chargedtoprofitorloss.
(15)Long-termamortizationcosts
Thecompany'slong-termamortizationcostsisalreadyspending,butwillbenormalproductionaftertheamortizationorwrite-offperiodofmorethanayearofvariousfees,includingstart-upcosts,-termamortizedcoststart-upcostsatthebeginningofproductionamonthchargedtoprofitorloss,bothgoalsintheperiodisexpectedtobenefittheaverageamortization,theamortizationperiodincludedgainsandlosses.
(16)Fundablebonds
Thecompanyissuedthebonds,accordingtotheactualissuepricetotalliability;Pricesofbondsissuedbondswithatotalfacevalueofthetotalvariance,abondpremiumordiscountinthebonddepositperiodbythestraight-linemethodwheninterestinretainingamortization,inaccordancewithborrowingcostsfortheprinciple.
(17)Costofborrowing
Itshouldmeetthefollowingconditions:
(1)Capitalexpenditurehasoccurred
(2)Borrowingexpensehasoccurred
(3)Inordertoreachthetargetassets,useorsalenecessarypurchaseconstructionorproductionactivitieshavebeeninitiated
(18)Dismisswelfare
(19)Expectliabilities
Theexpectliabilitiesareinlinewiththefollowingconditions
(20)Deferincome
(21)Incomerecognizedprinciples
Productssale
(1).Thecompany'ssalesinthecommoditytitleonthemainriskandrewardhasbeentransferredtothebuyer,
(2).Thecompanywillnolongercontinuetheimplementationofthismerchandisemanagementandeffectivecontrol,
(3).Revenuerecognitionisachieved
(4).Relatedtothetransactionislikelytoeconomicbenefitsflowtotheenterprise,
(5).Salesofthecommodity-relatedrevenueandcosttoreliablymeasure,
(22)Makingcontract
Whentheresultoftheconstructioncontractisreliableestimate,thecompanyinaccordancewiththepercentageofcompletionmethodonthebalancesheetdayconfirmstheconstructionrevenueandcostofthecontract.
(23)Leasing
Classificationofleasing:inessence,thetransferofownershipoftheassetsofalltherisksandrewardsofthelease,onthedayofleasingcanbedividedintofinancelease,andotherscanbeseenoperatelease.
(24)Theincometaxaccountingtreatment
Incometaxisincludingcurrentincometaxanddeferredincometax.
Thecorporateincometaxtakesamemberofanindependenteconomicaccountingcompany
forthetaxpayerstopayincometaxintheenterpriseseat
,changesinaccountingestimatesandcorrectionsoferrorsinaccountingNote
UnitisRMB(Yuan)
(1).Currencyfunds
Item
Balanceofbeginning
Balanceofending
Originalcurrency
Exchangedrate
RMBYuanequivalent
Originalcurrency
Exchangedrate
RMBYuanequivalent
Cash
1,817,
1,817,
1,217,
1,217,
OfwhichRMBYuan
1,817,
1,817,
1,217,
1,217,
Bankdeposits
88,639,
88,639,
93,796,
93,796,
OfwhichRMBYuan
54,639,
54,639,
93,796,
93,796,
Inotherkindsofcurrency
19,518,
19,518,
14,000,
14,000,
Total
109,977,
109,977,
130,016,
130,016,
(2)Fundsreceivable
Item
Balanceofending
Balanceofbeginning
Balance
Baddebts
preparation
Balance
Baddebts
preparation
(1)Within6months
140,749,
143,
127,457,
(2)6months-1year
23,598,
248,
26,955,
624,
(3)1-2years
80,
4,
2,610,
130,
(4)2-3yeas
373,
37,
373,
37,
(5)3-5years
54,
16,
54,
16,
Total
164,856,
499,
157,451,
808,
Item
Balanceofending
Balanceofbeginning
Balance
Baddebts
preparation
Balance
Baddebts
preparation
(1)Within6months
60,434,
43,448,
(2)6months-1year
980,
308,
Total
61,414,
43,757,
Item
Balanceofending
Balanceofbeginning
Balance
Baddebts
preparation
Balance
Baddebts
preparation
(1)Within6months
78,076,
69,308,
5,
(2)6months-1year
33,329,
25,
775,
36,
(3)1-2years
9,628,
109,
2,787,
115,
(4)2-3yeas
778,
36,
39,100,
14,
Total
121,813,
171,
111,972,
171,
(1)Theuseofindividualcognizancemethodforbaddebtsofthereceivables
Unit
Balance
Planningamount
Accountyear
Reason
HubeiXiangjinProjectAdministration
1,925,
96,
Within6months
1,550,
47,
Within6months
HanlinCityJinganExpresswayBuilt
50,
Within6months
GansuRoad&BridgeCompany
4,239,
169,
6months-1year
HunmingLongdiHeadquarter
803,
52,
6months-1year
LanzhouRailwayBureauConstructionCenter
516,
25,
6months-1year
XianningRailwayBureau
80,
4,
1-2years
YinchuanRoadBureau
340,
34,
2-3yeas
WudalianchiHouses
33,
3,
2-3yeas
QingyuanRoadBureau
54,
16,
Over3years
Total
9,591,
449,
(3)Stocks
items
Balanceofbeginning
Increaseinthisyear
Decreaseinthisyear
Balanceofending
Rawmaterials
45,823,
63,169,
54,851,
54,141,
Self-madeproductsandsemi-finishedproducts
22,293,
893,
4,694,
18,493,
Workingmaterial
5,437,
8,855,
5,964,
8,327,
Tota