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              翻译园地              成都译 协翻译技术服务专委会  
验资报 告与审计报告部分翻译案例


我们接 受委托,对拟设立成都XX建筑装 饰有限责任公司截至于199999日止的 实收资本及相关的资产和负债的真实性和合法性进行了审验。在审验过程中,我们按照《独立审计实务公告第1——验资》 的要求,实施了必要的审验程序。成都XX建筑装 饰有限责任公司的责任是提供真实、合法、完整的验资资料,保护资产的安全、完整,我们的责任是按照《独立审计实务公告第1——验资》 的要求,出具真实、合法的验资报告。

We are entrusted to examine and assess the factuality and validity of paid-up capital and related assets and liabilities for Chengdu XX Architecture Decoration Co., Ltd as of Sep. 9th, 1999. During the course of examination and assessment, we have carried out necessary procedures of examination and assessment according to the requirements of No.1 Proclamation of Independent Auditing Practice—Verification of Capital. The duty of Chengdu XX Architecture Decoration Co., Ltd is to provide true, legal and complete data for use of verification and guarantee the safety and completeness of assets. But our duties are to issue true and legal capital verification report in accordance with the requirements of No.1 Proclamation of Independent Auditing Practice—Verification of Capital.

       成都XX建筑装 饰有限责任公司申请的注册资本为人民币500万元(¥5,000,000.00)。根 据我们审验,截止199999日止, 成都XX建筑装 饰有限责任公司己收到其股东投入的资本500万元(¥5,000,000.00),其 中货币资金50万元。 与上述投入资本相关的资产总额为500.98万元, 其中实收资本500万元, 资本公积0.98万元。

The registered capitals applied for registration by Chengdu XX Architecture Decoration Co., Ltd are RMB 5 million Yuan (5,000,000.00). According to the result of our examination and assessment as of Sep. 9th, 1999, Chengdu XX Architecture Decoration Co., Ltd had received the shareholders-invested capitals of RMB 5 million Yuan (5,000,000.00) including monetary fund of RMB 500,000 Yuan. The total assets related with the above invested capitals are RMB 5,009,800 Yuan, including paid-up capital of RMB 5 million Yuan and capital reserve of RMB 9,800 Yuan.

 

附件( 一)投入资本明细表

Appendix (I)   Summary of Invested Capital

附件( 二)验资事 项说明

Appendix (II)  Explanation for Items on Verification of Capital

附件( 三)实物查 验报告

Appendix (III)  Material Object Inspection Report

 

 

附件( 二)

Appendix (II)

验资事 项说明

Explanation for Items on Verification of Capital

一、            组建情况

Ⅰ. Situations of Establishment

成都XX建筑装 饰有限责任公司经成都市工商行政管理局(成) 名称预核私字[99]2543核准, 由三位股东共同出资组建,现正申请办理工商注册登记手续。

       Chengdu XX Architecture Decoration Co., Ltd which was jointly invested and established by three shareholders has already been examined and approved by Chengdu Administration for Industry and Commerce in accordance with the requirements of “(C) Private Zi [99] No. 2543 document of name pre-approval”. Now the Company is under application for transacting procedures of industrial and commercial registration.

二、            注册资 本及投入资本的情况

Ⅱ. Details of Registered Capital And Invested Capital

根据章 程的规定,成都XX建筑装 饰有限责任公司申请的注册资本为人民币500万元, 由各出资方缴足。章程规定:马凡茹应出资400万元, 占注册资本的80%,出资 方式为货币30万元, 实物17.8万元, 固定资产352.2万元; 马凡巾应出资50万元, 占注册资本的10%,出资 方式为货币10万元, 实物40万元。According to the articles of association, the registered capitals applied for registration by Chengdu XX Architecture Decoration Co., Ltd are RMB 5 million Yuan, which are paid up by all the investors. Among which, the amount of Ma Fanru’s capital contribution is RMB 4 million Yuan, which accounting for 80% of registered capitals; the forms of capital contribution include cash of RMB 300,000 Yuan and material object of RMB 178,000 Yuan as well as fixed asset of RMB 3,522,000 Yuan; the amount of Ma Fanjin’s capital contribution is RMB 500,000 Yuan, which accounting for 10% of registered capitals; the forms of capital contribution include cash of RMB 100,000 Yuan and material object of RMB 400,000 Yuan.

三、            实际出 资情况

Ⅲ. Details of Actual Capital Contributions

马凡茹 合计投入400万元。于199999日缴存 工商银行红庙子分理处成都XX建筑装 饰有限责任公司(帐号:27524955565)账户上30万元。于1999812日投入 固定资产352.2万元, 实物作价17.8万元, 详见实物查 验报告

The total investment of Ma Fanru is RMB 4 million Yuan. Ma Fanru paid and deposited the amount of RMB 300,000 Yuan in the account (account No.: 27524955565) of “Chengdu XX Architecture Decoration Co., Ltd” in Hongmiaozi Office of Industrial and Commercial Bank of China on September 9, 1999. Then Ma Fanru invested fixed assets of RMB 3,522,000 Yuan on August 12, 1999, and the evaluated price of material object is RMB 178,000 Yuan. For details, please refer to the “Material Object Inspection Report”.

       马凡巾 合计投入50.98万元。于199999日缴存 工商银行红庙子分理处成都XX建筑装 饰有限责任公司(账号:27524955565)账户上10万元。于1999830日投入 实物作价40.98万元, 详见实物查 验报告。多投入0.98万元, 作公司资本公积处理。

The total investment of Ma Fanjin is RMB 509,800 Yuan. Ma Fanjin paid and deposited the amount of RMB 100,000 Yuan in the account (account No.: 27524955565) of “Chengdu XX Architecture Decoration Co., Ltd” in Hongmiaozi Office of Industrial and Commercial Bank of China on September 9, 1999. Then Ma Fanjin had material object as investment at the evaluated price of RMB 409,800 Yuan on August 30, 1999. For details, please refer to the “Material Object Inspection Report”. The exceeded investment of RMB 9,800 Yuan is regarded as capital reserves of the company.

       吴立仙 合计投入50万元。于199999日缴存 工商银行庙子分理处成都XX建筑装 饰有限责任公司(账号:27524955565)账户上10万元。于1999830日投入 实物作价40万元, 详见实物查 验报告

The total investment of Wu Lixian is RMB 500,000 Yuan. Wu Lixian paid and deposited the amount of RMB 100,000 Yuan in the account (account No.: 27524955565) of “Chengdu XX Architecture Decoration Co., Ltd” in Hongmiaozi Office of Industrial and Commercial Bank of China on September 9, 1999. Then Wu Lixian had material object as investment at the evaluated price of RMB 400,000 Yuan on August 30, 1999. For details, please refer to the “Material Object Inspection Report”.

四、            其他说 明事项

Ⅳ. Description for Other Items

股东的 出资符合国家工商局关于《公司注册资本登记管理暂行规定》。本报告仅用于工商登记使用。

The capital contribution of the shareholders shall conform to the Provisional Regulations on Administration of Enterprise’s Registered Capitals Registration issued by the State Administration for Industry and Commerce. This report is only used for industrial and commercial registration.

 

1、会计 制度:

1.    Accounting system

《企业 会计准则》和《企业会计制度》及其补充规定;

Accounting Standards for Business Enterprises, Accounting System for Business Enterprises and supplementary regulations concerned

2、会计 年度:

2.    Fiscal year

自公历111231

The fiscal year of the Company runs from 1 January to 31 December of each calendar year.

3、记账 基础和计价原则:

3.    Accounting principle and valuating basis

以权责 发生制为记账基础,以实际成本为计价原则;

Arising system of authority and responsibility as accounting principle, actual cost as valuating basis

4、记账 本位币:

4.    Standard money for account keeping

以人民 币为记账本位币;

Renminbi (RMB) as standard money for account keeping

5、现金 等价物的确定标准

5.    Cash equivalents

本公司 现金等价物是指特持有的期限短(一般是指从购买日起3个月内 到期)、流动性强、易于转换为己知金额的现金、价值变动风险很小的投资。

The cash equivalents are defined as those items meeting all of the 4 criteria listed below: (1) short-lived (due within 3 months since purchased); (2) with strong liquidity; (3) can be easily converted into known amount of cash; and (4) bears low risk of fluctuation in value.

6、外币 业务核算方法:

6.    Foreign currency transactions

本公司 会计年度内涉及外币的经济业务,按发生当日中国人民银行公布的市场汇价折合为本位币记账。期末外币账户余额,均按期末市场汇价折合本位币进行调整,由此产生的差额,按用途及性质计入当期财务费用或予以资本化。

The amount of transactions in foreign currencies occurred in the reporting year were translated into RMB at the exchange rate quoted by People’s Bank of China on current day. Adjustments are made to the Renminbi balance of the accounts in foreign currencies at the end of each period to reflect the exchange rate prevailing on that date. The resulting exchange gains or losses are brought into the financial expenses at current period or are capitalized.

7、应收 款项:

7.    Accounts receivable:

1)坏账 确认标准:

(1) The bad debts are written off when:

凡因债 务人破产,依照法律清偿程序后仍无法收回;或因债务人死亡,既无遣产可供清偿,又无义务承担人,确实无法收回;或因债务人逾期未能履行偿债义务,经法定程序审批准后确认为坏账损失。

The debtors concerned have gone liquidation or passed away, and the bankrupt’s estate or the heritage is not enough to make the full recovery; or the account has been overdue.

2)坏账 准备的计提方法和计提比例

(2) Method and proportion of withdrawal of bad debts

采用直 接转销法。

Direct amortized method is adopted.

3)应收 款项转让、质押、贴现的会计处理方法

(3) Accounting processing method for transfer, mortgage and discount of accounts receivable

以应收 债权向银行等金融机构转让、质押或贴现等方式融资时,根据相关合同的约定,当债务人到期未偿还该项债务时,若负有向金融机构还款的责任,则该应收债务权作为质押贷款处理;若没有向金融机构还款的责任,则该应收债权 作为转让处理,并确认债权的转让损益。

As for transfer, mortgage and discount to financial institutions like banks with receivable creditor’s right, according to relevant regulations, in case of the debtor fails to pay back the debts and bears the payment liability to the bank, the receivable creditor’s right shall be treated as mortgaged loan. If said debtor bears no payment liability to the bank, the receivable creditor’s right shall be treated as transfer and the profit and loss of transfer should be confirmed.

8、固定 资产核算方法:

8.    Method for check of fixed assets:

1)固定 资产标准

(1) Standards of fixed assets

指使用 期限超过一年的房屋建筑物、机器设备、运输工具及其它与经营有关的工器具等,以及不属于经营的主要设备但单位价值在人民币2000元以上 ,使用期限超过二年的物品。

Refer to houses, buildings, transport equipment and other equipment, appliances and tools concerned with operation served for more than one year and those main equipment beyond operation but valued more than RMB 2, 000.00 Yuan and served for over 2 years..

2)固定 资产计价

(2) Valuation of fixed assets

类别Type

折旧年 限(年)Depreciable life (number of years)

残值率% Residual ratio %

办公设备

Office equipment

1

0

4)固定 资产折旧方法

(4) Depreciation method of fixed assets

采用一 次摊销法,购置时全额计提折旧。

One-off amortization method is adopted. Full depreciation is accrued during purchase.

己计提 减值准备的固定资产在计提折旧时,按照该项固定资产的账面价值,以及尚可使用年限重新计算确定折旧率的折旧额;如果己计提减值准备的固定资产价值又得以恢复,该项固定资产的折旧率和折旧率的确定方法,按照固定资产 价值恢复后的账面价值,以及尚可使用年限重新计算确定折旧率和折旧额。己全额计提减值准备的固定资产,不再计提折旧。

When the depreciation of the fixed assets which has been provided for impairment is accrued, the depreciation value of the depreciation rate shall be re-calculated according to the book value of the fixed asset as well as the residual life. If the fixed assets which has been provided for impairment is recovered, the depreciation rate of the fixed assets and depreciation amount can be re-calculated based on the book value of recovered fixed assets and the residual years. The fixed assets which have been fully appropriated for the provision for impairment will not have the depreciation accrued any more.

5)固定 资产后续支出的会计处理方法

(5) Accounting method for the subsequent expenditure of fixed assets

与固定 资产有关的后续支出,如果使可能流入企业的经济利益超过了原先的估计,则计入固定资产账面价值,其增计金额不应超过该固定资产的可收回金额,应计入固定资产账面价值以外的后续支出,应当确认为费用。

If the subsequent expenditure of fixed assets relevant to fixed assets causes the economic benefits the Company may have to exceed the previous estimate, it shall be charged to the book value of the fixed assets. The added amount shall not exceed the recoverable amount of the fixed assets, which shall be charged to the subsequent expenditure other than the book value of the fixed assets and regarded as the expenses.  

6)固定 资产减值准备的确认标准及计提方法为:期末按固定资产账面净值与可收回金额孰低计价,对由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因导致其可收回金额低于账面价值的,将可收回金额低于其账面价值的,将可收 回金额低于其账面价值的差额作为固定资产减值准备,计入当期损益。固定资产减值准备按单项资产计提。根据对固定资产的使用状况、技术状况以及为公司带来未来经济利益的情况进行分析,如果固定资产实质上己经发生了减 值,则按估计减值额计提减值准备。对存在下列情况之一固定资产,应当全额计提减值准备为:

(6) The recognition criteria and appropriation method of provision for impairment of fixed assets: valuation shall be done as per the lower of the net book value of fixed assets or recoverable amount at the end of the term. If the recoverable amount is lower than the book value due to the continuous falling of the market price, outdated technology, damage, long-term idling etc., the difference between the recoverable amount and the book value shall be charged to the current gain and loss as the provision for impairment of fixed assets. Provision for impairment of fixed assets shall be appropriated as the individual asset. Based on the analysis of the use of fixed assets, technology as well as the future economic benefit of the Company, if the value of the fixed assets has been impaired, the provision for impairment shall be accrued based on the estimated impairment value. For the fixed assets with any of the following circumstances, the full provision for impairment shall be appropriated as:

长期闲 置不用,在可预见的将来不会再使用,且己无转让价值的固定资产;

Long-term idled fixed assets, which will not be reused in the foreseen future without any necessity for transfer;

由于技 术进步等原因,己不可使用的固定资产;

Fixed assets that cannot be utilized owning to the progress of technology;

虽然尚 可使用,但使用后产生大量不合格品的固定资产;

Fixed assets which can be used but will produce a lot of non-conforming products after use;

己遭毁 损,以致于不再具有使用价值和转让价值的固定资产;

Fixed assets which have been so damaged that they will not have any value for use or transfer;

其他实 质上己经不能给公司带来经济利益的固定资产。

Other fixed assets which essentially will not bring any economic benefits to the Company.

9、所得 税的会计处理方法

9.    Accounting method of income tax

本公司 采用应付款法进行所得税的核算,以年度税务汇算为准。

The payable method shall be adopted to calculate the income tax, and the annual tax settlement shall govern.

四、会 计政策和会计估计变更以及差错更正的说明:无。

IV. Directions for accounting policy and accounting estimate change as well as error correction: none.

五、税项

. Tax

四、报 表主要项目注释

.  Notes to Major Items in the Statements

1、  货币资金Monetary fund

项目Items

期初余额

Term-beginning Balance

期末余额

Term-ending Balance

库存现金

Cash in hand

45,874.64

137,295.32

银行存款Bank deposit

213,351.87

1,603,286.97

合计Total

259,226.51

1,740,582.29

2、其他 应收款Other notes receivable

项目Items

期初余额

Term-beginning Balance

期末余额

Term-ending Balance

金额

Amount

坏账准备

Bad Debit Reserve

金额

Amount

坏账准备

Bad Debit Reserve

1年以内

Within 1 year

54,511.00

0.00

1,975,295.10

0.00

合计Total

54,511.00

0.00

1,975,295.10

0.00

 

其他应 收款明细列示:

The details of other notes receivable shall be as follows:

单位 Institution

2008-12-31

Dec.31, 2008

-----------

------------

谭传益

Tan Chuanyi

17,302.00

罗德利

Rodriguez

25,934.80

李兆强

Li Zhaoqiang

288,000.00

天涯庭院

Sky Yard

5,000.00

天涯庭 院桶装水

Barreled Water of Sky Yard

40.00

 

708,877.40

其他单位

Other units

10,140.90

重庆长 江工程勘察设计院成都分院

Chengdu Branch of Chongqing Changjiang Engineering Survey & Design Institute

400,000.00

成都川 山钻井工程有限公司

Chengdu Chuanshan Well-drilling Engineering Co., Ltd.

520,000.00

-----------

-------------

合计

Total

1,975,295.10

 

-------------

-------------

 

 

 

3、固定 资产Fixed asset

项目Items

原值Original value

累计折旧Accumulative depreciation

净值Net value

办公用品

Office articles

69,429.00

69,429.00

0

合计Total

69,429.00

69,429.00

0

4、应交 税金Tax Payable

项目Items

期初余额

Term-beginning Balance

本年应交

Payables in Current Year

本年己交

Paid Amount in Current Year

期末余额

Term-ending Balance

税率

Tax Rate

营业税

Business tax

31,004.28

272,255.15

291,141.18

12,118.25

5%

企业所 得税

Business income tax

20.00

23.25

43.25

0.00

25%

个人所 得税

Individual income tax

32,209.46

136,127.57

97,009.49

71,327.54

 

合计

Total

63,233.74

408,405.97

388,193.92

83,445.79

 

 

5、其他 应付款Other Payables

项目Items

期初余额

Term-beginning Balance

期末余额

Term-ending Balance

 

2,064,810.00

10,607,780.00

合计

Total

2,064,810.00

10,607,780.00

6、未分 配利润Undistributed Profit

项目Items

金额Amount

年初数Year-begin amount

-1,814,306.23

本年利润

Profits in Current Year

-5,161,042.17

合计Total

-6,975,348.40

 

7、主营 业务税金及附加Prime operating tax and associate charge

项目Items

上年数Amount of Last Year

本年数Amount of Current Year

营业税

Business tax

12,188.25

272,255.15

 

8、管理 费用Administrative expenses

项目Items

上年数Amount of Last Year

本年数Amount of Current Year

合计

Total

205,381.25

4,610,673.11

 

 

 

费用名称

Name of Expense

 

2008年度

2008 Year

----------

----------

----------

办公费 Office expense

 

77,446.18

差旅费 Travel expense

 

368,114.80

工资福利Salary Welfarism

 

79,921.78

折旧费 Depreciation charge

 

8,900.00

税金 Taxes

 

30.00

其他

Others

 

4,076,230.35

----------

----------

----------

合计

Total

 

4,610,673.11

 

 

 
 
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