财务报表附注翻译

**＊***CO.，LTDNOTESTOTHEFINANCIALSTATEMENTSFORTHEYEARENDEDDECEMBER31，2013(AllamountsinRMBYuan）I。CompanyProfile**＊*＊*＊Co。，Ltd.(hereinafterreferredtoasthe”Company”）isalimitedliabilitycompany（Sino—foreignjointventure)jointlyinvestedandestablishedby*＊**Co。,Ltd。and**＊＊＊**Limitedon24June2013.OnDecember26，2013,theshareholdershavebeenchangedto*＊＊*＊CO.，LTDand**＊****LIMITED.BusinessLicenseofEnterpriseLegalPersonLicenseNo.:谢谢阅读LegalRepresentative：RegisteredCapital:RMB (Paid—inCapital:RMB )感谢阅读Address：BusinessScope：Financingandleasingbusiness；leasingbusiness；purchaseofleasedpropertyfromhomeandabroad；residuevaluetreatmentandmaintenanceofleasedproperty;consultingandguaranteesofleasetransaction（articlesinvolvedintheindustrylicensemanagementwouldbedealtintermsofnationalrelevantstipulations)谢谢阅读II。DeclarationonfollowingAccountingStandardforBusinessEnterprisesThefinancialstatementsmadebytheCompanyareinaccordancewiththerequirementsofAccountingStandardforBusinessEnterprises，whichreflectsthefinancialposition，financialperformanceandcashflowoftheCompanytrulyandcompletely。感谢阅读III.Basicofpreparationoffinancialstatements谢谢阅读TheCompanyimplementstheAccountingStandardsforBusinessEnterprises（‘FinanceandAccounting［2006]No。3")issuedbytheMinistryofFinanceonFebruary15，2006andthesuccessiveregulations。TheCompanypreparesitsfinancialstatementsonagoingconcernbasis，andrecognizesandmeasuresitsaccountingitemsincompliancewiththeAccountingStandardsforBusinessEnterprises–BasicStandardsandotherrelevantaccountingstandards，applicationguidelinesandcriteriaforinterpretationofprovisionsaswellasthesignificantaccountingpoliciesandaccountingestimatesonthebasisofactualtransactionsandevents.精品文档放心下载IV。Themainaccountingpolicies,accountingestimatesandchangesFiscalyear谢谢阅读TheCompanyadoptsthecalendaryearasitsfiscalyearfromJanuary1toDecember31.谢谢阅读FunctionalcurrencyRMBwasthefunctionalcurrencyoftheCompany。精品文档放心下载Accountingmeasurementattribute谢谢阅读TheCompanyadoptstheaccrualbasisforaccountingtreatmentsanddouble—entrybookkeepingofborrowingforfinancialaccounting。Thehistoricalcostisgenerallyasthemeasurementattribute，andwhenaccountingelementsdeterminedareinlinewiththerequirementsofAccountingStandardsforEnterprisesandcanbereliably感谢阅读measured，thereplacementcost，netrealizablevalueandfairvaluecanbeusedformeasurement.感谢阅读Accountingmethodofforeigncurrencytransactions感谢阅读TheCompany’sforeigncurrencytransactionsadoptapproximatespotexchangerate精品文档放心下载ofthetransactiondatetoconvertintoRMBinaccordancewithsystematicandrationalmethod；onthebalancesheetdate，theforeigncurrencymonetaryitemsusethespotexchangerateofthebalancesheetdate。Allbalancesofexchangearisingfromdifferencesbetweenthebalancesheetdatespotexchangerateandtheinitialrecognitionortheformerbalancesheetdatespotexchangerate,exceptthattheexchangegainsandlossesarisingbyborrowingforeigncurrencyfortheconstructionorproductionofassetseligibleforcapitalizationaretransactedinaccordancewithcapitalizationprinciples，areincludedinprofitorlossinthisperiod；theforeigncurrencynon-monetaryitemsmeasuredathistoricalcostwillstillbeconvertedwiththespotexchangerateofthetransactiondate.谢谢阅读Thestandardforrecognizingcashequivalent谢谢阅读Whenmakingthecashflowstatement,cashonhandanddepositsreadilytobepaidwillberecognizedascash,andshort—term(usuallynomorethanthreemonths）,highlyliquidandreadilyconvertibletoknownamountsofcashwithinsignificantriskofchangesinvaluearerecognizedascashequivalent。感谢阅读FinancialInstrumentsClassification，recognitionandmeasurementoffinancialassets感谢阅读Thecompanyatthetimeofinitialrecognitionoffinancialassetsdividesitintothefollowingfourcategories：financialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiod，loansandreceivables，financialassetsavailableforsaleandheld—to-maturityinvestments.Financialassetsaremeasuredatfairvaluewheninitiallyrecognized.Relevanttransactioncostsoffinancialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodarerecognizedinprofitorlossofthisperiod，andrelevanttransactioncostsofothercategoriesoffinancialassetsarerecognizedintheamountinitiallyrecognized。感谢阅读—-Financialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodrefertotheshort—termsalesfinancialassets，includingfinancialassetsheldfortradingorfinancialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperioddesignateduponinitialrecognitionbythemanagement。Financialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodaresubsequentlymeasuredatfairvalue，andtheinterestorcashdividendsobtainedduringtheholdingperiodwillberecognizedasinvestmentincome,andthegainsorlossesofthechangeinfairvalueattheendofthisperiodarerecognizedintheprofitorlossinthisperiod。Whenitisdisposed，thedifferencebetweenthefairvalueandtheinitialrecordedamountisrecognizedasinvestmentincome,whileadjustinggainsfromchangesinthefairvalue。感谢阅读--Loansandreceivables：thenon—derivativefinancialassetswithoutthepriceinanactivemarketandwithfixedanddeterminablerecoverycostareclassifiedasloansandreceivables.Loansandreceivablesadopttheeffectiveinterestmethodandtakeamortizedcostforsubsequentmeasurement，andgainsorlossesarisingfrom谢谢阅读derecognition，impairmentoramortizationareincludedintheprofitorlossofthisperiod.谢谢阅读——Financialassetsavailableforsale：includingnon—derivativefinancialassetsavailableforsalerecognizedinitiallyandothernon—derivativefinancialassetsexceptforloansandreceivables,held-to-maturityinvestmentsandtradingfinancialassets。Financialassetsavailableforsalearesubsequentlymeasuredatfairvalue,andinterestorcashdividendsobtainedduringtheholdingperiodwillberecognizedasinvestmentincome,andgainsorlossesarisingfromthechangesinfairvalueattheendofthisperiodarerecognizeddirectlyinowners'equityuntilthefinancialassetisderecognizedorimpairedandthenisrecognizedastheprofitorlossinthisperiod。-—Held—to-maturityinvestments：thenon-derivativefinancialassetswithclearintentionandabilitytoholdtomaturitybythemanagementofthecompany,afixedmaturitydateandfixedordeterminablepaymentsareclassifiedasheld—to-maturityinvestments。Held—to-maturityinvestmentsadopttheeffectiveinterestmethodandtakeamortizedcostforsubsequentmeasurement,andgainsorlossesarisingfromderecognition,impairmentoramortizationareincludedintheprofitorlossofthisperiod.精品文档放心下载Classification,recognitionandmeasurementoffinancialliabilities感谢阅读—Thecompanyatthetimeofinitialrecognitionoffinancialliabilitiesdividesitintothefollowingtwocategories:financialliabilitiesmeasuredatfairvaluewithchanges感谢阅读includedintheprofitorlossofthisperiodandotherfinancialliabilities。Financialliabilitiesaremeasuredatfairvaluewheninitiallyrecognized。Relevanttransactioncostsoffinancialliabilitiesmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodarerecognizedinprofitorlossofthisperiod，andrelevanttransactioncostsofotherfinancialliabilitiesarerecognizedintheamountinitiallyrecognized。感谢阅读Financialliabilitiesmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodincludethetradingfinancialliabilitiesandfinancialliabilitiesmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperioddesignateduponinitialrecognition.Financialliabilitiesaresubsequentlymeasuredat感谢阅读fairvalue,andthegainsorlossesofthechangeinfairvaluearerecognizedintheprofitorlossinthisperiod.精品文档放心下载Otherfinancialliabilities：adoptingtheeffectiveinterestmethodandtakingamortizedcostforsubsequentmeasurement.Thegainsorlossesarisingfromderecognitionoramortizationisincludedintheprofitorlossofthisperiod.精品文档放心下载Requirementsforderecognitionoffinancialliabilities谢谢阅读Financialliabilitiesshallbeentirelyorpartiallyderecognizedifthepresentobligationsderivedfromthemareentirelyorpartiallydischarged.WheretheCompanyentersintoanagreementwithacreditorsoastosubstitutethecurrentfinancialliabilitieswithnewones，andthecontractclausesofwhicharesubstantiallydifferentfromthoseofthecurrentones,itshallrecognizethenewfinancialliabilitiesinplaceofthecurrentones。Wheresubstantialrevisionsaremadetosomeorallofthecontractclausesofthecurrentfinancialliabilities，theCompanyshallrecognizethenewfinancialliabilitiesafterrevisionofthecontractclausesinplaceofthecurrent精品文档放心下载onesentirelyorpartially。感谢阅读Uponentireorpartialderecognitionoffinancialliabilities,differencesbetweenthecarryingamountsofthederecognizedfinancialliabilitiesandtheconsiderationpaid（includingnon—monetaryassetssurrenderedornewfinancialliabilitiesassumed）arechargedtoprofitorlossforthecurrentperiod.感谢阅读WheretheCompanyredeemspartofitsfinancialliabilities,itshallallocatethecarryingamountsoftheentirefinancialliabilitiesbetweentherelativefairvaluesofthepartsthatcontinuetoberecognizedandthederecognizedpartsontheredemptiondate。Differencesbetweenthecarryingamountsallocatedtothederecognizedpartsandtheconsiderationpaid（includingnon—monetaryassetssurrenderedandthenewfinancialliabilitiesassumed）arechargedtoprofitorlossforthecurrentperiod。Recognitionandmeasurementfortransferoffinancialassets感谢阅读IftheCompanyhastransferrednearlyalloftherisksandrewardsrelatingtotheownershipofthefinancialassetstothetransferee,theyshallbederecognized。Ifitretainsnearlyalloftherisksandrewardsrelatingtotheownershipofthefinancialassets，theyshallnotbederecognizedandwillberecognizedasafinancialliability.IftheCompanyhasnottransferrednorretainednearlyalloftherisksandrewardsrelatingtotheownershipofthefinancialassets:（1）togiveupthecontrolofthefinancialassetstobederecognized;(2)notgivingupcontrolofthefinancialassettoberecognizedbasedontheextentofitscontinuinginvolvementinthetransferredfinancialassetsandliabilitiesarerecognizedaccordingly。感谢阅读Ifthetransferofentirefinancialassetssatisfythecriteriaforderecognition，differencesbetweentheamountsofthefollowingtwoitemsshallberecognizedinprofitorlossforthecurrentperiod:(1)thecarryingamountofthetransferredfinancialasset;(2)theaggregateconsiderationreceivedfromthetransferplusthecumulativeamountsofthechangesinthefairvaluesoriginallyrecognizedintheowners’equity。Ifthepartialtransferoffinancialassetssatisfythecriteriaforderecognition，thecarryingamountsoftheentirefinancialassetstransferredshallbesplitintothederecognizedandrecognizedpartsaccordingtotheirrespectivefairvaluesanddifferencesbetweentheamountsofthefollowingtwoitemsarechargedtoprofitorlossforthecurrentperiod:（1）thecarryingamountsofthederecognizedparts;(2)Theaggregateconsiderationforthederecognizedpartsplustheportionoftheaccumulativeamountsofthechangesinthefairvaluesofthederecognizedpartswhichareoriginallyrecognizedintheowners’equity。谢谢阅读Determinationofthefairvalueoffinancialinstruments谢谢阅读—Iffinancialinstrumentstradeinanactivemarket,thequotedpriceinanactivemarketdeterminesitsfairvalue;iffinancialinstrumenttradenotinanactivemarket,thevaluationtechniquesdeterminethefairvalue.Valuationtechniquesincluderecentmarkettransactionpricereferencetothefamiliarsituationandvolunteertransaction，currentfairvaluereferencetoothersubstantiallysimilarfinancialinstruments,discountedcashflowmethodandoptionpricingmodelandsoon。感谢阅读TestandProvisionsforimpairmentlossonfinancialassets精品文档放心下载——Excepttradingfinancialassets，theCompanymakesassessmentonthecarryingvaluesoffinancialassetsatthebalancesheetdate。Ifthereisevidencethatthefair谢谢阅读valueofspecificfinancialassethasbeenimpaired，provisionsforimpairmentlossismadeaccordingly.感谢阅读-—Measurementofimpairmentoffinancialassetsmeasuredatamortizedcost精品文档放心下载Ifthereisobjectiveevidencethatthefinancialassetmeasuredatamortizedcosthasbeenimpaired，thecarryingamountofthefinancialassetiswrittendowntothepresentvalueofestimatedfuturecashflows（excludingfuturecreditlossesthathavenotyetoccurred）,andtheamountofreductionisrecognizedasimpairmentlossandisrecognizedintheprofitorlossofthisperiod。TheCompanycarriesouttheimpairmenttestofsignificantsinglefinancialassetseparately,carriesouttheimpairmenttestoninsignificantsinglefinancialassetfromasingleorcombinationofangles,andcarriesouttheimpairmenttestonsingleassetwithoutobjectiveevidenceofimpairmentalongwiththefinancialassetswithsimilarcreditriskcharacteristicstoconstituteacombination,butdoesnotcarryouttheimpairmenttestontheprovisionforimpairmentoffinancialassetsbasedonthesingleintheportfolio。Inthesubsequentperiod,ifthereisobjectiveevidencethatthevalueoffinancialassethasbeenrestoredandrecognizedrelevanttotheobjectivemattersoccurringaftertheimpairment,previouslyrecognizedimpairmentlossshallbereversedandchargedintotheprofitorlossofthisperiod。Butthebookvalueafterthereversalshouldnotexceedtheamortizedcostatthereversaldateofthefinancialassetssupposednoprovisionforimpairment。Whenthefinancialassetsmeasuredatamortizedcostactuallyoccurloss,offsetagainsttherelatedprovisionforimpairment。-—Availableforsalefinancialassets谢谢阅读Ifthereisobjectiveevidencethatanimpairmentofavailableforsalefinancialassetsoccurs，eventhoughthefinancialassethasnotbeenderecognised，thecumulativelossofdecreaseofthefairevalueoriginallyrecordedintheowner’sequityshouldbetransferredoutandchargedintothecurrentprofitandloss。Thecumulativelossistheinitialacquisitioncostofavailableforsalefinancialassets,deductingthefairvalueofthewithdrawingprincipalandamortizationamountandimpairmentlossaswellasnetimpairmentamountoriginallychargedintotheprofitorloss。感谢阅读Recognitionandprovisionforbaddebtsofaccountsreceivable精品文档放心下载Ifthereisobjectiveevidencethatreceivablesareimpairedattheendofthisperiod,thecarryingvaluewillbewrittendowntoitspresentvalueofestimatedfuturecashflows,andtheamountofreductionisrecognizedasimpairmentlossandisrecognizedinthecurrentprofitorloss。Presentvalueofestimatedfuturecashflowsisdeterminedthroughfuturecashflows（excludingcreditlossesthathavenotbeenincurred）discountedattheoriginaleffectiveinterestrate，takingintoaccountthevalueofrelatedcollateral(lessestimateddisposalcosts，etc.）。Originaleffectiveinterestrateistheactualinterestratewhenthereceivablesarerecognizedinitially。Theestimatedfuturecashflowsofshort-termreceivableshavesmalldifferencefromthepresentvalue,andtheestimatedfuturecashflowsarenotdiscountedindeterminingtherelatedimpairmentloss。感谢阅读Thesignificantsinglereceivablesareseparatelycarriedoutimpairmenttestattheendofthisperiod，andifthereisobjectiveevidencethattheimpairmenthasoccurred，basedonthedifferenceofthepresentvalueoffuturecashflowslessthanthebook感谢阅读value,theimpairmentlossisrecognizedandtheprovisionofbaddebtsisdone.Thesignificantsingleamountreferstotopfivereceivablebalancesorthesumofpaymentsaccountingformorethan10%ofreceivablebalances.谢谢阅读Ifthereisobjectiveevidencethattheindividualnon—significantreceivablesimpairmenthasoccurred，separateimpairmenttestisdone，theimpairmentlossisrecognizedandtheprovisionforbaddebtsisdone；otherindividualnon—significantreceivablesandreceivablesnotimpairedafterseparatetestaretogetherdividedintoseveralcombinationsforimpairmenttestingwithagingasthesimilarcreditriskcharacteristics，todeterminetheimpairmentlossanddoprovisionforbaddebts。Inadditiontoseparateprovisionforimpairmentofreceivables,thecompanyisbasedontheactuallossrateofreceivableportfoliowiththesameorsimilartothepreviousyearandagingasthesimilarcreditriskcharacteristics，andcombinesthecurrentsituationtodeterminetheratioofprovisionforbaddebtsasfollows：感谢阅读AgingRatioofprovisionWithinoneyear5％1–2years20%2–3years50%Over3years80%Fixedassetsanddepreciationaccountingmethod谢谢阅读Recognitioncriteriaoffixedassets：fixedassetsrefertotangibleassetsheldforthepurposeofproducingcommodities,providingservices，rentingorbusinessmanagementwithusefullivesexceedingoneaccountingyearandhighunitvalue。感谢阅读Classificationoffixedassets：buildingsandconstructions,machineryequipment，transportequipmentandofficeequipment。谢谢阅读Fixedassetspricinganddepreciationmethod：thefixedassetsispricedbasedonactualcostanddepreciatedinastraight-linemethod.Theestimatedusefullives,estimatedresidualrateandannualdepreciationrateofvariouscategoriesoffixedassetsarelistedasfollows:谢谢阅读CategoryoffixedEstimatedEstimatedresidualAnnualassetsusefullivesrate(year）depreciationrate（year)(％）Buildingsand20104。5constructionsmachineryequipment1059.5transportequipment5519officeequipment5519Impairmentoffixedassets：theCompanychecksthefixedassetstermbytermattheendofthereportingperiod，andifthemarketcontinuingtofallortechnologicalobsolescence,damage,long—termidleandotherreasonsresultinfixedassetsrecoverableamountlowerthanitsbookvalue,inaccordancewiththedifferenceprovisionforimpairmentoffixedassets,theimpairmentlossisrecognizedinfixedassetsandcannotbereversedinasubsequentaccountingperiod.Therecoverableamountisrecognizedbasedonthefairvalueoftheassetsdeductingthenetamountafterdisposalexpensesandthepresentvalueofcashflowsoftheestimatedfuture谢谢阅读assets。Thepresentvalueofthefuturecashflowsoftheassetisdeterminedinaccordancewiththeresultingestimatedfuturecashflowsintheprocessofcontinuoususeandfinaldisposaltoselectitsappropriatediscountrateandtheamountofthediscount.精品文档放心下载Accountingmethodofconstructioninprogress精品文档放心下载Theconstructioninprogressispricedontheactualcost，totemporarilytransfertofixedassetswhenreachingtheintendedusestateinaccordancewiththeprojectbudgetandtheactualcostoftheproject,andtoadjustthebookvalueoffixedassetsaccordingtotheactualcostafterhandlingfinalsettlementofaccounts。Acquisition，constructionorproductionofassetseligibleforcapitalizationborrowedspecificallyortheinterestongeneralborrowingcostsandauxiliaryexpensesofspecificborrowingsoccurredcanbeincludedinthecostofcapitalassetsandsubsequentlyrecognizedinthecurrentprofitorlossbeforetheacquisition，constructionorproductionofthequalifyingassetreachestheintendedusestateorthesalestate。感谢阅读Impairmentofconstructioninprogress：theCompanyconductsacomprehensiveinspectionofconstructioninprogressattheendofthereportingperiod；iftheconstructioninprocessisstoppedforlongtimeandwillnotbeconstructedinthenextthreeyearsandtheconstructioninprogressbringsgreatuncertaintytotheeconomicbenefitsofenterprisesduetobackwardperformanceortechniquesandtheconstructioninprogressoccursimpairment,thebalanceofrecoverableamountofsingleconstructioninprogresslowerthanthebookvalueofconstructioninprogressisforimpairmentprovisionsofconstructioninprogress。Impairmentlossontheconstructioninprogressshallnotbereversedinsubsequentaccountingperiodsoncerecognized.感谢阅读Thepricingandamortizingofintangibleassets谢谢阅读Pricingoftheintangibleassets感谢阅读—--Thecostofoutsourcingintangibleassetsshallbepricedbasedontheactualexpendituredirectlyattributabletointangibleassetsfortheexpectedpurpose.感谢阅读--—Expenditureoninternalresearchanddevelopmentprojectsischargedintothecurrentprofitorloss，andexpenseinthedevelopmentstagecanberecognizedasintangiblecostsifmeetingthecriteriaforcapitalization。精品文档放心下载--—Intangibleassetsofinvestmentisinaccordancewiththeagreedvalueoftheinvestmentcontractoragreementascosts，excludingnotfairagreedvalueofthecontractoragreement。谢谢阅读———Intangibleassetsofthedebtorobtainedinthenon—cashassetcoverdebtmethodcanbeaccepted；ifthereceivablecreditor’srightischangedintointangibleassets,thenrecordaccordingtothefairvalueofintangibleassets。谢谢阅读--—Fornon—monetarytransactionintangibleassets，thefairvalueandrelatedtaxespayableofnon-monetaryassetsshouldbetheaccountingcost。谢谢阅读Amortizationofintangibleassets：asfortheintangibleassetswithlimitedservicelife,itisamortizedbystraight-linemethodwhenitisavailableforusewithintheserviceperiod。Asforunforeseeableperiodofintangibleassetsbringingfutureeconomicbenefitstothecompany,itisregardedasintangibleassetswithuncertainservicelife，andintangibleassetswithuncertainservicelifecannotbeamortized.TheCompany's精品文档放心下载intangibleassetsincludelanduserights,forestlanduserightsandtheproductionandmarketinginformationmanagementsoftware.Thelanduserightsareamortizedaveragelyinaccordancewith50yearsofservicelife,forestlanduserightsareamortizedaveragelyinaccordancewith30yearsofservicelife，andtheproductionandmarketinginformationmanagementsoftwareareamortizedaveragelyinaccordancewith5yearsofservicelife.谢谢阅读Expendituresarisingfromdevelopmentphaseoninternalresearchanddevelopmentprojectscanberecognizedasintangibleassetswhensatisfyingallofthefollowingconditions：(1)thereistechnicalfeasibilityofcompletingtheintangibleassetssothattheywillbeavailableforuseorsale;(2）thereisintentiontocompleteanduseorselltheintangibleassets；（3)themethodthattheintangibleassetsgenerateeconomicbenefits，includingexistenceofamarketforproductsproducedbytheintangibleassetsorfortheintangibleassetsthemselves,shallbeproved.Or，iftobeusedinternally,theusefulnessoftheintangibleassetsshallbeproved；(4)adequatetechnical，financial，andotherresourcesareavailabletocompletethedevelopmentofintangibleassets，andtheCompanyhastheabilitytouseorselltheintangibleassets；(5)theexpendituresarisingfromdevelopmentphaseoftheintangibleassetscanbemeasuredreliably.谢谢阅读Impairmentofintangibleassets:theCompanyconductsacomprehensiveinspectiononintangibleassetsattheendofthereportingperiod。Iftheintangibleassetshavebeenreplacedbyothernewtechnologiessoastoseriouslyaffectitscapacitytocreateeconomicbenefitsfortheenterprise，themarketvalueofcertainintangibleassetssharplyfallandisnotexpectedtorecoverintheremainingamortizationperiod，certainintangibleassethasexceededthelegaltimelimitbutstillhassomevalueinuseaswellastheintangibleassetimpairmenthasoccurred,theprovisionforimpairmentisdoneaccordingtothedifferencebetweentheindividualestimatedrecoverableamountandthebookvalue.Impairmentlossontheintangibleassetshallnotbereversedinsubsequentaccountingperiodsoncerecognized.精品文档放心下载Accountingmethodofcapitalizationofborrowingcosts谢谢阅读Borrowingcoststhataredirectlyattributabletotheacquisition,constructionorproductionofqualifyingassetsforcapitalizationshouldbechargedintotherelevantcostsofassetsandthereforeshouldbecapitalized。Borrowingcostsincurredafterqualifyingassetsforcapitalizationreachestheestimatedusestatearechargedtoprofitorlossinthecurrentperiod。Otherborrowingcostsarerecognizedasexpensesbasedontheaccrualandarechargedtoprofitorlossinthecurrentperiod.精品文档放心下载Capitalizationofborrowingcostsshouldmeetthefollowingconditions:expendituresarebeingincurred，whichcomprisedisbursementsincurredintheformofpaymentsofcash,transferofnon—monetaryassetsorassumptionofinterest—bearingdebtsfortheacquisition，constructionorproductionofqualifyingassetsforcapitalization;borrowingcostsarebeingincurred；purchase，constructionormanufacturingactivitiesthatarenecessarytopreparetheassetsfortheirintendeduseorsaleareinprogress.精品文档放心下载Capitalizationamountofborrowinginterest:theborrowinginterestincurredfromtheacquisition,constructionorproductionofassetseligibleforcapitalizationborrowed感谢阅读specificallyorgenerallyshouldbedeterminedthecapitalizationamountaccordingtothefollowingmethodbeforetheacquisition,constructionorproductionofaqualifyingassetreachingitsintendeduseorsalestate：精品文档放心下载——-Wherefundsareborrowedspecificallyforpurchase,constructionormanufacturingofassetseligibleforcapitalization,costseligibleforcapitalizationaretheactualinterestcostsincurredincurrentperiodlesstheinterestincomeofunusedborrowingfundsdepositedinthebankoranyincomeearnedonthetemporaryinvestmentofsuchborrowings.精品文档放心下载—--Wherefundsallocatedforpurchase,constructionormanufacturingofassetseligibleforcapitalizationarepartofageneralpool，theeligiblecapitalizationinterestamountsaredeterminedbymultiplyingacapitalizationrateofgeneralborrowingbytheweightedaverageofaccumulatedcapitalexpenditur