UC知道帮忙翻译一下审计报告
来源：百度知道 编辑：UC知道 时间：2024/06/17 16:16:13
有明白的帮忙翻译一下，非常感谢啦，偶看不懂的啦。
BASIS OF PREPARATION
The Company maintains its books and prepares its statutory financial statements in accordance with Accounting Standards and Regulations for Business Enterprises of the People’s Republic of China, promulgated by the Ministry of Finance (“HB1”). These statutory financial statements were subsequently transformed to correspond with accounting principles given by the German headquarters. These accounting principles are mainly based on the German principles of proper accounting, namely sections 238 to 256 inclusive and sections 264 to 283 inclusive of the German Commercial Code (Handelsgesetzbuch [HGB]).
Upon request of the shareholders, the Company has prepared financial statements according to accounting standards prevailing in Germany for the financial year of 2007 for the first time. Although the retained earnings are calculated on basis of the German Principles of Proper Accounting, comparative statements for the prior–y
BASIS OF PREPARATION
The Company maintains its books and prepares its statutory financial statements in accordance with Accounting Standards and Regulations for Business Enterprises of the People’s Republic of China, promulgated by the Ministry of Finance (“HB1”). These statutory financial statements were subsequently transformed to correspond with accounting principles given by the German headquarters. These accounting principles are mainly based on the German principles of proper accounting, namely sections 238 to 256 inclusive and sections 264 to 283 inclusive of the German Commercial Code (Handelsgesetzbuch [HGB]).
Upon request of the shareholders, the Company has prepared financial statements according to accounting standards prevailing in Germany for the financial year of 2007 for the first time. Although the retained earnings are calculated on basis of the German Principles of Proper Accounting, comparative statements for the prior–y
编制基准
公司维护其账目并且按照《会计标准》和财政部颁布的《中华人民共和国企业规章制度》（”HB1”）编制了法制财务报表。这些财务报表之后被改编以符合德国总部制定的会计原则。这些会计原则是在德国正确核算原则基材上制定的，即德国商业法典的238至256节和264至283节（Handelsgesetzbuch[HGB]）.经股东的要求，公司根据德国2007财政年度第一次颁布会计标准编制了财务报表。尽管保留的盈利在德国正确核算原则的基础上计算出，但比较前一年的报表没有得以编制；相应地，前一年的数额没有在财务报表中提及。
搞定
编制基准
该公司维持其书籍和编制的法定财务报表按照会计标准和规章的企业中华人民共和国颁布的财政部（ “ HB1 ” ） 。这些法定的财务报表，后来转化为符合会计原则所给予的德国总部。这些会计原则主要是根据德国的原则，适当的会计，即238到256节的包容性和264至283节，其中包括德国商法典（ Handelsgesetzbuch [血红蛋白] ） 。
经请求的股东，该公司已编制财务报表根据会计标准普遍在德国的2007年财政年度的第一次。虽然保留盈利计算的基础上，德国适当的会计原则，比较报表的前一年都没有准备;相应，没有前一年的数额中提出的财务报表。
3 。主