高手帮忙! 急急急! 审计报告部分翻译

来源:百度知道 编辑:UC知道 时间:2024/05/13 07:13:24
公司及其附属子公司以建设-移交(B-T)方式直接参与或通过组建项目公司的形式参与公司基础设施项目的建设,公司及其附属子公司或公司及其附属子公司组建的项目公司(“项目子公司”)在完成政府基础设施项目的建设后,将该基础设施的所有权移交给政府,政府分期向公司及其附属子公司或项目子公司归还投入项目的建设资金。
公司及其附属子公司或项目子公司参与政府基础设施项目的建设,在建设过程中累计已发生的成本账列长期应收款。
公司及其附属子公司或项目子公司在收到政府每期支付的项目回购款时,若能够按照收到的款项占全部回购款项的比例可靠地计算相应的投入项目建设资金的本金归还部分和利息收入部分,则本金归还部分冲减长期应收款的账面价值,利息收入部分计入当期收益。

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Company and its subsidiaries to build-transfer (PDA) or through the formation of the project company to participate directly in the form of participation Companies building infrastructure projects. company and its subsidiaries or companies established the project company and its subsidiaries (the "Project subsidiaries") at the end of the government the construction of infrastructure projects, the infrastructure and facilities for the transfer of ownership to the government. phased project to the company and its subsidiaries or affiliates in return for the construction investment funds. Company and its subsidiaries or affiliates to participate in government infrastructure projects for the construction. accumulated in the process of building out the cost of long-term accounts receivable. Company and its subsidiaries or affiliates in the project each payment received from the government, the project repurchase, If the amount received in accordance with the proportion of the t