UC知道会计，英译中
来源：百度知道 编辑：UC知道 时间：2024/05/26 00:43:58
For the 2006 audit, we have different opinion with Deloitte on the following issues:-
treatment of mining rights in the balance sheet which has been outlined above; and
the necessity for a provision (Deloitte considered that no provision for impairment loss is necessary from the test results by cash-generating unit approach but we did make a RMB3M provision in the 2006 management accounts).
For the issue of provision, there will be 2 scenarios:-
Scenario 1 - No extension of mining period beyond 2007: The un-amortized mining right as of 31 Dec 07 will be written off against PL, and I think it could be treated as a lump sum amortization to be recorded below EBITDA for reasons mentioned above.
Scenario 2 - Extension of mining period beyond 2007 is granted: Deloitte will do the impairment loss test again...and any necessary provision should have the same accounting treatment as mentioned under scenario 1 above.
treatment of mining rights in the balance sheet which has been outlined above; and
the necessity for a provision (Deloitte considered that no provision for impairment loss is necessary from the test results by cash-generating unit approach but we did make a RMB3M provision in the 2006 management accounts).
For the issue of provision, there will be 2 scenarios:-
Scenario 1 - No extension of mining period beyond 2007: The un-amortized mining right as of 31 Dec 07 will be written off against PL, and I think it could be treated as a lump sum amortization to be recorded below EBITDA for reasons mentioned above.
Scenario 2 - Extension of mining period beyond 2007 is granted: Deloitte will do the impairment loss test again...and any necessary provision should have the same accounting treatment as mentioned under scenario 1 above.
关于2006年审计，我们和Deloitte一样，对下列问题有不同看法：上面提到过的资产负债表中涉及到采矿权的以及提供供给的必要性。（(Deloitte 认为通过现金结算单位造成的损失提供零供给是非常有必要的。但是我们的确在2006年的管理账户上提供了价值两百万人民币的供给。）
关于供给问题有两个设想：
第一个设想是：采矿期不准超过2007年。为分摊的采矿权要根据PL规定截止到07年12月31日。基于上述原因，我认为可以把它当作记录在EBITDA下的一次性付清的分期付款。
第二个设想是：允许采矿期超过 2007年。Deloitt将会再次进行损失测试并且任何必要的供给按照设想1的要求都必须使用同一个账户。
2006 审计, 我们吃另外观点与Deloitte 关于以下问题:- 采矿权的治疗在被概述了得以上的资产负债表;并且 必要为供应(Deloitte 考虑向损伤损失的供应不是必要的从测试结果由现金引起的单位方法但是我们做了一个RMB3M 供应在2006 年管理帐户) 。 为供应的问题, 有将是2 个情节:- 情节1 - 采矿期间没有引伸在2007 年之外: un-amortized 采矿权31 Dec 07 自将被注销反对PL, 并且我认为它能对待总结算分期偿还被记录在EBITDA之下为原因以上提到。 情节2 - 采矿期间引伸在2007 年之外被授予: Deloitte将再做损伤损失测试... 并且任一个必要的供应应该有会计治疗和在情节下1 以上提到一样。
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