UC知道帮忙翻译审计报告3
来源：百度知道 编辑：UC知道 时间：2024/06/06 20:01:36
When fixed assets are sold, transferred, disposed of or destroyed, gains and losses on disposal are determined by comparing the proceeds with the carrying amount of the assets, and are included in other operating income / expenses.
g) Inventories
Inventories mainly consist of raw materials, work in progress and finished goods.
The costs of inventory are stated at purchasing cost from suppliers, plus other pertinent cost such as transportation expenses, loading and unloading expenses, relevant customs duty etc. in bringing the inventory to the present location and condition. The inventory is calculated by moving weighted average method.
Production costs comprise direct material, direct labor and appropriate portions of production related overhead.
The valuation of inventories is based on the minimum value principle and there is no need for obsolescence reserve.
4. TAXATION
a) Corporate Income Taxes
The Company qualifies as a Sino-foreign joint ven
g) Inventories
Inventories mainly consist of raw materials, work in progress and finished goods.
The costs of inventory are stated at purchasing cost from suppliers, plus other pertinent cost such as transportation expenses, loading and unloading expenses, relevant customs duty etc. in bringing the inventory to the present location and condition. The inventory is calculated by moving weighted average method.
Production costs comprise direct material, direct labor and appropriate portions of production related overhead.
The valuation of inventories is based on the minimum value principle and there is no need for obsolescence reserve.
4. TAXATION
a) Corporate Income Taxes
The Company qualifies as a Sino-foreign joint ven
当固定资产被出售、转让、处置或损坏时，其处置的收益和损失取决于与账面价值相比较的资产价值，包括在其它的经营收入/开支中。
g)存货清单
存货主要包括原材料、半成品和制成品。费用清单由供应商的采购成本，再加上其他相关费用，如运输费，装卸费，关税等使库存位置和状况发生变化的费用构成。存货的计算采用移动加权平均法。
生产成本包括直接材料，直接的人工投入和部分生产相关的开销。
库存的估价依据最低价值的原则，因此没有必要过时储备。
4.税项
a)公司所得税
公司取得成立中外合资企业的资格，并在山东建立。相应地，公司的收入所得税率为24%。经税务机关批准后，该公司有权享受两年免征收入所得税、三年的由第一累计获利年度净亏损结转的50%的减税。而2007年是第一个减税年度。
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