UC知道请帮忙翻译一下审计报告2
来源：百度知道 编辑：UC知道 时间：2024/05/16 17:04:07
d) Foreign Currency Translation
The Company’s transactions are recorded and presented in CNY in the statutory books and statements. Transactions denominated in foreign currency during the year are translated into CNY at the official exchange rate prevailing on the first day of the month in which the transaction occurred. Monetary assets and liabilities expressed in foreign currencies at the balance date are translated into CNY at the official exchange rate at the balance sheet date. Exchange losses arising in these cases are dealt with in the Profit and Loss Account, exchange gains only to the extent that they are considered realized under German Accounting Principles.
e) Sales Revenue
Revenue from the sale of goods is recognized when significant risks and rewards of ownership of the goods are transferred to the buyer, the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold, a
The Company’s transactions are recorded and presented in CNY in the statutory books and statements. Transactions denominated in foreign currency during the year are translated into CNY at the official exchange rate prevailing on the first day of the month in which the transaction occurred. Monetary assets and liabilities expressed in foreign currencies at the balance date are translated into CNY at the official exchange rate at the balance sheet date. Exchange losses arising in these cases are dealt with in the Profit and Loss Account, exchange gains only to the extent that they are considered realized under German Accounting Principles.
e) Sales Revenue
Revenue from the sale of goods is recognized when significant risks and rewards of ownership of the goods are transferred to the buyer, the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold, a
d)外币换算
公司的交易以人民币的货币单位记录在法定账册和报表中。一年中以外币标价的交易按照交易发生月首日的法定汇率换算为人民币。平衡日期中以外币表示的货币资产和债务按照资产负债表日期中的法定汇率转化为人民币单位。在这些情况下产生的汇兑损失在损益账户中处理，汇兑只有在其遵循了德国会计原则时才能产生收益。
e)销售收入
当重大风险和商品所有权转移到买方时，商品的销售收入即得以确认，此时公司既没有继续保持一定程度上与所有权相关的管理参与，也没有对货物出售的有效控制，此次交易的经济利益很可能流入公司，且相关的收入和成本能够得到可靠地计量。提供服务时则服务收入就得以确认。
f)固定资产和折旧
固定资产包括建筑物，机器及用于生产、提供劳务、出租以及应用于某管理目的的设备，其使用寿命要在一年以上。
固定资产的购置或建造被公司以原始成本记录下来。
考虑到软件设备和低附加值产品成本没有剩余价值，估算的总剩余在原价的10%，固定资产折旧费根据其预期使用寿命按直线计算。固定资产可靠的使用寿命如下：
纯手工翻译的