會(huì)計(jì)報(bào)表附注翻譯-中英對照版

會(huì) 計(jì) 報(bào) 表 附 注
二OO八年度
Notes to the Financial Statements
For the Year 2008

                                                              金額單位:人民幣元
                                                               Unit: Yuan
-------------------------------------------------------------------------------
附注1：設(shè)立說明
Note 1: Introduction
本公司系經(jīng)深圳市工商行政管理局核準(zhǔn)成立的有限責(zé)任公司。企業(yè)法人營業(yè)執(zhí)照注冊號為：4403012123822號；注冊資本為人民幣500萬元，法人代表：鐘祖華；經(jīng)營范圍為：興辦實(shí)業(yè)（具體項(xiàng)目另行申報(bào)）；化工產(chǎn)品的購銷，國產(chǎn)汽車（不含小轎車）的購銷，其他國內(nèi)商業(yè)、物資供銷業(yè)（以上各項(xiàng)不含專營、專控、專賣商品）；經(jīng)營進(jìn)出口業(yè)務(wù)（須取得相應(yīng)的批準(zhǔn)證書后方可經(jīng)營）；經(jīng)濟(jì)信息咨詢（不含限制項(xiàng)目）。經(jīng)營期限：自二OO三年九月三十日至二O一三年九月三十日。
The Company is a limited liability company approved by Shenzhen Industrial and Commercial Administration. The registered number of Business License for Enterprise as a Legal Person is: 4403012123822; the registered capital is 5 million yuan; the legal representative is: Zhong Zuhua; the scope of business includes: Developing industry (specific projects are declared otherwise); buying and selling chemical products and domestic autos (excluding sedans), other domestic trade, supply and marketing of materials (excluding the exclusive, specially controlled and franchised goods); operating imports and exports (the relevant certificate of approval shall be obtained firstly); economic information consulting (excluding projects banned). The duration of operation is: From Sept. 30, 2003 to Sept. 30, 2013.

附注2：重要會(huì)計(jì)政策
Note 2: Significant Accounting Policies
   （1）會(huì)計(jì)制度
    本公司執(zhí)行中華人民共和國《企業(yè)會(huì)計(jì)準(zhǔn)則》和《企業(yè)會(huì)計(jì)制度》。
(1) Accounting System
The company adopts Accounting Standard for Business Enterprises and the Accounting System for Business Enterprises.
   （2）會(huì)計(jì)年度
    本公司以公歷年度即自公歷一月一日起至十二月三十一日止為一個(gè)會(huì)計(jì)年度。
   (2) Fiscal year
    The company adopts calendar year as its fiscal year, i.e. from January 1st to December 31st.
   （3）記賬原則和計(jì)價(jià)基礎(chǔ)
    會(huì)計(jì)核算以權(quán)責(zé)發(fā)生制為記賬原則，以歷史成本為計(jì)價(jià)基礎(chǔ)。
(3) Recording Principle and Valuation Basis
The company adopts accrual basis and historical costing system.
   （4）存貨的核算方法
本公司存貨以實(shí)際成本計(jì)價(jià)。
(4) Valuation Method for Inventories
The company’s inventories are valued by actual costs.
   （5）固定資產(chǎn)計(jì)價(jià)和折舊方法
     (5) Methods for Fixed Asset Valuation and Depreciation
a、固定資產(chǎn)確認(rèn)標(biāo)準(zhǔn)：使用期限超過一年的房屋、建筑物、機(jī)器、機(jī)械、運(yùn)輸工具以及其他與生產(chǎn)、經(jīng)營有關(guān)的設(shè)備、器具、工具等資產(chǎn)；不屬于生產(chǎn)、經(jīng)營主要設(shè)備的物品，單位價(jià)值在2000元以上并且使用期限超過一年的；
a. The statutory criteria of fixed assets: The buildings, structures, machines, machinery, transportation facilities and other equipment, appliances and tools, etc. relating to production and operation with the service life above one year; the articles that are not the major devices of production and operation and bear the unit value of over 2,000 yuan and service life above one year;
b、固定資產(chǎn)以實(shí)際成本計(jì)價(jià)；
b. The fixed assets are recorded at actual costs;
c、固定資產(chǎn)折舊采用直線法平均計(jì)算，預(yù)計(jì)殘值率為5%，制定其年折舊率如下：
c. Straight line method of depreciation method is adopted. The estimated residual rate is 5%. The Annual depreciation rate is as follows:
 
    資產(chǎn)類別                 折舊年限               年折舊率
------------------        ————----——        -------------
房    屋 20年  4.75%
電子設(shè)備 5年 19%

Category of fixed assets Depreciable Life Annual depreciation rate
----------------------- ----------------------- -----------------------
Building  20 years 4.75%
Electronic Equipment 5 years 19%

（6）本公司適用的主要稅種及稅率
    (6) The Applicable Major Tax Category and Tax Rate of the Company
       稅    種                  計(jì)稅依據(jù)               適用稅率
  ------------------- ------------------ ----------
    增值稅 增值額   17%
    營業(yè)稅 營業(yè)額    5%
    城建稅 應(yīng)納流轉(zhuǎn)稅額    1%
    企業(yè)所得稅              應(yīng)納稅所得額                   18%
  
Tax Category Tax Base 　　Applicable Tax Rate
------------------- ------------------- -------------------
Value added tax Value added tax 17%
Business tax  Business tax  5%
Urban maintenance and construction tax Turnover tax payable 1%
Corporate income tax Taxable Income 18%

（7）收入確認(rèn)原則
(7) Revenue Recognition
銷售商品：
公司已將商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移給購貨方；既沒有保留通常與所有權(quán)相聯(lián)系的繼續(xù)管理權(quán)，也沒有對已售出的商品實(shí)施控制；與交易相關(guān)的經(jīng)濟(jì)利潤能夠流入公司；相關(guān)的收入和成本能夠可靠計(jì)量。在上述條件均能滿足時(shí)予以確認(rèn)收入。
Selling goods:
The significant risks and rewards have been transferred to the buyer; the company retains neither continuing involvement nor effective control over the goods sold; the economic benefits associate with the transaction can flow into the company; the economic benefits and costs associate with the transaction can be reliably measured. The revenue shall be recognized after meeting the abov1e conditions.
提供勞務(wù)：
同一年度內(nèi)開始完成的，在勞務(wù)總收入和總成本能夠可靠計(jì)量；與交易相關(guān)的價(jià)款能夠流入本公司時(shí)，確認(rèn)勞務(wù)收入。
Providing service:
As for the service finished in the same year, the total service revenue and cost can be reliably measured; the service revenue is recognized when the costs associate with the transaction flow into the company.
   （8）現(xiàn)金等價(jià)物
    現(xiàn)金等價(jià)物指持有期限短，流動(dòng)性強(qiáng)，易于轉(zhuǎn)換為已知金額現(xiàn)金，價(jià)值變動(dòng)風(fēng)險(xiǎn)很小的投資。
 (8) Cash Equivalents
Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
附注3：貨幣資金
Note 3: Cash and Cash Equivalents
     項(xiàng)  目                           期 初 數(shù)                  期 末 數(shù)
------------------- ------------------ ------------------
現(xiàn)金 RMB 106,540.79 RMB 50,327.63
銀行存款 177,727.21 83,036.37
 ------------------ ------------------
  合  計(jì) RMB 284,268.00 RMB 133,364.00
 ================== ==================

Item Balance at the beginning of the year Balance at the end of the year
------------------- ------------------------- -------------------------
Cash on hand RMB     106,540.79 RMB       50,327.63
Cash in bank 177,727.21 83,036.37
 ------------------ ------------------
Total RMB    284,268.00 RMB   133,364.00
 ================== ==================
 
附注4：其他應(yīng)收款
Note 4: Other Receivables
     帳  齡                           期 初 數(shù)                  期 末 數(shù)
------------------- ------------------ ------------------
一年以內(nèi) RMB 1,443,705.40 RMB 216,000.00 
1-3年 2,488,997.22 4,401,459.09
 ------------------ ------------------
  合  計(jì) RMB 3,932,702.62 RMB 4,617,459.09 
 ================== ==================
Aging   Balance at the beginning of the year Balance at the end of the year
--------------- ---------------------------------- ----------------------------------
Within one year RMB         1,443,705.40 RMB      216,000.00
1-3 year 2,488,997.22 4,401,459.09
 ------------------ ------------------
Total RMB        3,932,702.62 RMB     4,617,459.09
 ================== ==================

欠款單位明細(xì)
Debtor Details
  項(xiàng)  目                              期 初 數(shù)                  期 末 數(shù)
------------------- ------------------ ------------------
XXX油品部*1 RMB 1,075,375.82 RMB 1,075,375.82 
中國遠(yuǎn)東國際貿(mào)易總公司  1,200,000.00 1,200,000.00 
XXX直供部*2  1,372,705.40  2,046,528.24
其 他 284,621.40 295,555.03
 ------------------ ------------------
  合  計(jì)  RMB 3,932,702.62 RMB 4,617,459.09 
 ================== ==================
Item  Balance at the beginning of the year Balance at the end of the year
------------------- ---------------------------------- ----------------------------------
Oil Department of XXX*1 RMB 1,075,375.82 RMB 1,075,375.82 
China Far East International Trading  Corporation 1,200,000.00 1,200,000.00
Direct Trade Department of XXX*2 1,372,705.40 2,046,528.24
Others  284,621.40 295,555.03
 ------------------ ------------------
Total  RMB 3,932,702.62 RMB 4,617,459.09
 ================== ==================

*1:系公司油品銷售部2004年實(shí)際發(fā)生的經(jīng)營費(fèi)用，無法收回。
*2:系公司直供部2007-2008年實(shí)際發(fā)生的經(jīng)營費(fèi)用，應(yīng)計(jì)入當(dāng)期損益。其中，影響本年利潤673，822.84元。
*3：詢證未獲回函。
*1: Refer to the actual operating cost incurred by Oil Department in 2004, which cannot be withdrawn.
*2: Refer to the actual operating cost incurred by Direct Trade Department during 2007 and 2008, which shall be recorded into the current profit and loss, affecting the current year profit: 673,822.84 yuan.
*3：The request hasn’t been replied.
附注5：存貨
Note 5: Inventories
  項(xiàng)  目                              期 初 數(shù)                  期 末 數(shù)
------------------- ------------------ ------------------
潤滑油 RMB 1,831,481.42 RMB 1,574,880.84 
 ------------------ ------------------
  合  計(jì) RMB 1,831,481.42 RMB 1,574,880.84 
 ================== ==================
Item  Balance at the beginning of the year Balance at the end of the year
------------------------- ------------------------- -------------------------
Lubricant  RMB   1,831,481.42 RMB     1,574,880.84
 ------------------------- -------------------------
Total  RMB   1,831,481.42 RMB     1,574,880.84
 ========================== ==========================

附注6：待攤費(fèi)用  
Note 6: Deferred and Prepaid Expenses 
項(xiàng)    目                         期 初 數(shù)                  期 末 數(shù)
---------------------- ------------------ ------------------
廣告費(fèi) RMB --- RMB ---
倉儲(chǔ)費(fèi)運(yùn)費(fèi)及其他 2,031,246.08 1,980,880.88
 ------------------ ------------------
  合  計(jì) RMB 2,031,246.08 RMB 1,980,880.88 
 ================== ==================
注：期初數(shù)2,031,246.08元本年,本期減少50,365.20元系2007年多提的折舊費(fèi),本年沖正。
Item  Balance at the beginning of the year Balance at the end of the year
------------------------- ------------------------- -------------------------
Advertising fee RMB  --- RMB  ---
Warehouse fee, transportation and others 2,031,246.08 1,980,880.88
 ------------------------- -------------------------
Total  RMB    2,031,246.08 RMB    1,980,880.88
 ========================== ==========================

Note: Balance at the beginning of the year is 2,031,246.08; the decreased 50,365.20 yuan is the extra depreciation cost accrued in 2007, the amount is backed out in the year. 
附注7：固定資產(chǎn)及累計(jì)折舊
 Note 7: Fixed Assets and Accumulated Depreciation
                    期初數(shù)             本期增加          本期減少         期末數(shù)
  -----------------   ----------------   --------------  ---------------
固定資產(chǎn)原值： RMB  RMB  RMB  RMB 
  房屋  1,010,000.00  ---  ---  1,010,000.00
  電腦  12,580.00  ---  ---  12,580.00
               -----------------   ----------------   --------------  ---------------
小  計(jì)      1,022,580.00 --- --- 1,022,580.00
-----------------   ----------------   --------------  ---------------
累計(jì)折舊：        
  房屋  191,900.00  47,975.00 ---  191,900.00
  電腦 5,377.95  2,390.20  12,737.25 5,377.95
               -----------------   ----------------   --------------  ---------------
    小  計(jì)      146,912.75 50,365.20 12,737.25 197,277.95
-----------------   ----------------   --------------  ---------------
固定資產(chǎn)凈值   RMB 862,930.00  RMB 825,302.05
               =================                                      ===============
 Balance at the beginning of the year Increase for current period Decrease for current period Balance at the end of the year
 ----------------- ----------------- ----------------- -----------------
Fixed assets-original value RMB RMB RMB RMB
Buildings 1,010,000.00 --- --- 1,010,000.00
Computers 12,580.00 --- --- 12,580.00
 -----------------   -----------------   ------------ -----------------   1,022,580.00
Subtotal  1,022,580.00 --- --- 
 ----------------- ----------------    ----------- ----------------- 
Accumulated depreciation:    
Buildings 191,900.00 47,975.00 ---   191,900.00
Computers 5,377.95 2,390.20 12,737.25 5,377.95
 ---------------- ----------------    ----------- ----------------- 
Subtotal  146,912.75 50,365.20 12,737.25 197,277.95
    
Fixed assets-net value RMB 862,930.00   RMB 825,302.05
 =============   =============
    

*本年的折舊2,390.20元列入其他應(yīng)收款。
*沖正2007年少提的折舊35,237.75元。
* The depreciation expense for the year 2,390.20 yuan is recorded into other receivables.
* Back out the depreciation cost 35, 237.75 yuan which is less accrued in 2007.
附注8：應(yīng)交稅金
Note 8: Tax Payable
   稅   種         期 初 數(shù)           本期增加          本期減少         期 末 數(shù)
------------- -----------------   ----------------   --------------  ---------------
增值稅 RMB (132,683.99) RMB 586,081.50 RMB 496,176.05 RMB（42,778.54）
營業(yè)稅  3,464.24  6,888.41 11,613.08  （1,260.43）
城建稅  (724.86) 1,409.63 2,361.24 （1,676.47）
個(gè)人所得稅  3,063.54 33,428.79 25,361.30  11,131.03
               -----------------   ----------------   --------------  ---------------
合  計(jì)     RMB (126,881.07) RMB 627,808.33  RMB 535,511.67 RMB（34,584.41）
           =================   ================   ==============  ===============
Tax Category  Balance at the beginning of the year Increase for current period Decrease for current period Balance at the end of the year
------------------- ----------------- ----------------- ----------------- -----------------
Value added tax RMB    (132,683.99) RMB   586,081.50 RMB   496,176.05 RMB  (42,778.54)
Business tax  3,464.24 6,888.41 11,613.08 (1,260.43)
Urban maintenance and construction tax (724.86) 1,409.63 2,361.24 (1,676.47)
Personal income tax 3,063.54 33,428.79 25,361.30 11,131.03
 ----------------- ----------------- ----------------- -----------------
Total  RMB (126,881.07) RMB 627,808.33 RMB    535,511.67  RMB  (34,584.41)
 ================= ================= ================= =================

附注9：其他應(yīng)付款
Note 9: Other Payables
    項(xiàng)  目                           期 初 數(shù)           期 末 數(shù)         帳 齡（年）
---------------------------- ------------------  ------------------   ----------
鐘錦華 RMB 6,060,573.66 RMB 5,160,573.66  2
海南省平禹進(jìn)出口貿(mào)易公司深圳分公司  500,000.00 500,000.00   4深圳深凱利食品有限公司  307,000.00 --- 
瑞亨企業(yè) 700,000.00 700,000.00   4
海南公司  333,573.96 640,573.96   2
北京惠通興業(yè)投資 ---- 1,000,000.00   1
 -----------------  ------------------   -----------
  合  計(jì) RMB, 7,901,147.62 RMB 8,001,147.62 
 ==================  ================
Item  Balance at the beginning of the year Balance at the end of the year Aging (year)
---------------------- ------------------------- ----------------------- -----------------
Zhong Jinhua RMB         6,060,573.66 RMB   5,160,573.66 2
Shenzhen Branch of Hainan Pingyu Import and Export Trading Co., Ltd. 500,000.00 500,000.00 4
Shenzhen Shenkaili Food Co., Ltd. 307,000.00 --- 
Ruiheng Corporation 700,000.00 700,000.00 4
Hainan Company 333,573.96              640,573.96  2
Beijing Huitong Xingye Investment ----             1,000,000.00  1
 ----------------- ----------------- -----------------
Total  RMB    7,901,147.62 RMB    8,001,147.62 
 ================== ================== 
 
附注10：實(shí)收資本
Note 10: Paid-up Capital
股東名稱 投資金額 占比例
--------------------------------- ------------------- -----------------
中國遠(yuǎn)東國際貿(mào)易總公司 RMB 2,000,000.00 40%
鐘祖華  2,000,000.00 40%
王謙毅  1,000,000.00 20%
 ------------------- -----------------
合  計(jì) RMB 5,000,000.00 100%
 =================== =================
Shareholder Name Invested Amount Proportion
----------------------- ----------------------- -----------------------
China Far East International Trading  Corporation RMB 2,000,000.00 40%
Zhong Zuhua 2,000,000.00 40%
Wang Qianyi 1,000,000.00 20%
 ------------------- -------------------
Total  RMB 5,000,000.00 100%
 ================== ===============

注：上述注冊資本業(yè)經(jīng)深圳市華鵬會(huì)計(jì)師事務(wù)所有限責(zé)任公司以華鵬驗(yàn)字[2003]989號驗(yàn)資報(bào)告驗(yàn)證在案。
Note: The above registered capital has been verified by Shenzhen Huapeng Certified Public Accountants in the capital verification report (H.P.Y.Z. [2003] No.989).
附注11：主營業(yè)務(wù)收入
Note 11: Prime Operating Revenue
項(xiàng)  目                          上年數(shù)                    期末數(shù)
------------------ ------------------ ------------------
銷售油品 RMB 3,583,294.47 RMB 3,433,023.83
 ------------------ ------------------
  合  計(jì) RMB 3,583,294.47 RMB 3,433,023.83 
 ================== ==================
Item  Amount in last year Balance at the end of the year
------------------ ----------------------------- -----------------------------
Selling oils RMB 3,583,294.47 RMB 3,433,023.83
 ------------------ ------------------
Total  RMB 3,583,294.47 RMB 3,433,023.83
 ================ ================

附注12：主營業(yè)務(wù)成本
Note 12: Operating Costs
  項(xiàng)  目                          上年數(shù)                    期末數(shù)
------------------ ------------------ ------------------
銷售油品 RMB 3,128,338.16  RMB 2,670,969.99
 ------------------ ------------------
合  計(jì) RMB 3,128,338.16  RMB 2,670,969.99 
 ================== ==================
Item  Amount in last year Balance at the end of the year
------------------ ----------------------------- -----------------------------
Selling oils RMB 3,128,338.16 RMB  2,670,969.99

 ------------------  ------------------ 
Total  RMB 3,128,338.16 RMB  2,670,969.99
 =============== ===============

附注13：其它業(yè)務(wù)利潤
Note 13: Profit from Other Operations
  項(xiàng)  目                               上年數(shù)                 期末數(shù)
------------------- ------------------ ------------------
代理進(jìn)口及咨詢 RMB 258,145.35 RMB 130,879.74
 ------------------ ------------------
  合  計(jì) RMB 258,145.35 RMB 130,879.74
 ================== ==================
Item  Amount in last year Balance at the end of the year
------------------ ----------------------------- -----------------------------
Import agent and consulting  RMB 258,145.35 RMB     130,879.74
 ------------------ ------------------
Total  RMB 258,145.35 RMB     130,879.74
 ================== ==================