审计报告中译英本公司于2007年1月1日起执行新会计准则.按照新会计准则等的有关规定,本公司对相关会计政策进行了变更,并

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审计报告中译英
本公司于2007年1月1日起执行新会计准则.按照新会计准则等的有关规定,本公司对相关会计政策进行了变更,并对财务报表进行了追溯调整,其中:
按新准则规定,交易性金融资产,应当在首次执行日按照公允价值计量,并将账面价值与公允价值的差额调整留存收益.于2007年1月1日,本公司对交易性金融资产按照公允价值计量,导致股东权益(未分配利润)增加5403884.00元,对由于公允价值计量后引起的交易性金融资产公允价值与计税基础的差异,确认递延所得税负债810582.60元.合计增加股东权益(未分配利润)4593301.40元.
1个回答 分类:综合 2014-10-31

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On Jan.1,2007,the Company began to implement new accounting standards,on the basis of which,the Company made some alterations and some retroactive adjustments to the financial statements.
According to the new standards,trading financial assets shall be measured as per their fair value on the date of initial implementation.And the difference between the carrying value and fair value shall be adjusted as retained earnings.
On Jan.1,2007,the Company measured its trading financial assets as per their fair value,which increased its shareholders’ equities (undistributed profits) by RMB 5,403,884.00.And the difference,caused by the fair-value-based measurement,between the trading financial assets’ fair value and tax base were recognized deferred income tax liabilities (RMB 810,582.60).The total increase in shareholders’ equities (undistributed profits) is RMB 4,593,301.40.
 
 
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