会计报表附注翻译-中英对照版

会 计 报 表 附 注
二OO八年度
Notes to the Financial Statements
For the Year 2008

                                                              金额单位:人民币元
                                                               Unit: Yuan
-------------------------------------------------------------------------------
附注1：设立说明
Note 1: Introduction
本公司系经深圳市工商行政管理局核准成立的有限责任公司。企业法人营业执照注册号为：4403012123822号；注册资本为人民币500万元，法人代表：钟祖华；经营范围为：兴办实业（具体项目另行申报）；化工产品的购销，国产汽车（不含小轿车）的购销，其他国内商业、物资供销业（以上各项不含专营、专控、专卖商品）；经营进出口业务（须取得相应的批准证书后方可经营）；经济信息咨询（不含限制项目）。经营期限：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：重要会计政策
Note 2: Significant Accounting Policies
   （1）会计制度
    本公司执行中华人民共和国《企业会计准则》和《企业会计制度》。
(1) Accounting System
The company adopts Accounting Standard for Business Enterprises and the Accounting System for Business Enterprises.
   （2）会计年度
    本公司以公历年度即自公历一月一日起至十二月三十一日止为一个会计年度。
   (2) Fiscal year
    The company adopts calendar year as its fiscal year, i.e. from January 1st to December 31st.
   （3）记账原则和计价基础
    会计核算以权责发生制为记账原则，以历史成本为计价基础。
(3) Recording Principle and Valuation Basis
The company adopts accrual basis and historical costing system.
   （4）存货的核算方法
本公司存货以实际成本计价。
(4) Valuation Method for Inventories
The company’s inventories are valued by actual costs.
   （5）固定资产计价和折旧方法
     (5) Methods for Fixed Asset Valuation and Depreciation
a、固定资产确认标准：使用期限超过一年的房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等资产；不属于生产、经营主要设备的物品，单位价值在2000元以上并且使用期限超过一年的；
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、固定资产以实际成本计价；
b. The fixed assets are recorded at actual costs;
c、固定资产折旧采用直线法平均计算，预计残值率为5%，制定其年折旧率如下：
c. Straight line method of depreciation method is adopted. The estimated residual rate is 5%. The Annual depreciation rate is as follows:
 
    资产类别                 折旧年限               年折旧率
------------------        ————----——        -------------
房    屋 20年  4.75%
电子设备 5年 19%

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

（6）本公司适用的主要税种及税率
    (6) The Applicable Major Tax Category and Tax Rate of the Company
       税    种                  计税依据               适用税率
  ------------------- ------------------ ----------
    增值税 增值额   17%
    营业税 营业额    5%
    城建税 应纳流转税额    1%
    企业所得税              应纳税所得额                   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）收入确认原则
(7) Revenue Recognition
销售商品：
公司已将商品所有权上的主要风险和报酬转移给购货方；既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施控制；与交易相关的经济利润能够流入公司；相关的收入和成本能够可靠计量。在上述条件均能满足时予以确认收入。
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.
提供劳务：
同一年度内开始完成的，在劳务总收入和总成本能够可靠计量；与交易相关的价款能够流入本公司时，确认劳务收入。
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）现金等价物
    现金等价物指持有期限短，流动性强，易于转换为已知金额现金，价值变动风险很小的投资。
 (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：货币资金
Note 3: Cash and Cash Equivalents
     项  目                           期 初 数                  期 末 数
------------------- ------------------ ------------------
现金 RMB 106,540.79 RMB 50,327.63
银行存款 177,727.21 83,036.37
 ------------------ ------------------
  合  计 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：其他应收款
Note 4: Other Receivables
     帐  龄                           期 初 数                  期 末 数
------------------- ------------------ ------------------
一年以内 RMB 1,443,705.40 RMB 216,000.00 
1-3年 2,488,997.22 4,401,459.09
 ------------------ ------------------
  合  计 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
 ================== ==================

欠款单位明细
Debtor Details
  项  目                              期 初 数                  期 末 数
------------------- ------------------ ------------------
XXX油品部*1 RMB 1,075,375.82 RMB 1,075,375.82 
中国远东国际贸易总公司  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  计  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:系公司油品销售部2004年实际发生的经营费用，无法收回。
*2:系公司直供部2007-2008年实际发生的经营费用，应计入当期损益。其中，影响本年利润673，822.84元。
*3：询证未获回函。
*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：存货
Note 5: Inventories
  项  目                              期 初 数                  期 末 数
------------------- ------------------ ------------------
润滑油 RMB 1,831,481.42 RMB 1,574,880.84 
 ------------------ ------------------
  合  计 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：待摊费用  
Note 6: Deferred and Prepaid Expenses 
项    目                         期 初 数                  期 末 数
---------------------- ------------------ ------------------
广告费 RMB --- RMB ---
仓储费运费及其他 2,031,246.08 1,980,880.88
 ------------------ ------------------
  合  计 RMB 2,031,246.08 RMB 1,980,880.88 
 ================== ==================
注：期初数2,031,246.08元本年,本期减少50,365.20元系2007年多提的折旧费,本年冲正。
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：固定资产及累计折旧
 Note 7: Fixed Assets and Accumulated Depreciation
                    期初数             本期增加          本期减少         期末数
  -----------------   ----------------   --------------  ---------------
固定资产原值： RMB  RMB  RMB  RMB 
  房屋  1,010,000.00  ---  ---  1,010,000.00
  电脑  12,580.00  ---  ---  12,580.00
               -----------------   ----------------   --------------  ---------------
小  计      1,022,580.00 --- --- 1,022,580.00
-----------------   ----------------   --------------  ---------------
累计折旧：        
  房屋  191,900.00  47,975.00 ---  191,900.00
  电脑 5,377.95  2,390.20  12,737.25 5,377.95
               -----------------   ----------------   --------------  ---------------
    小  计      146,912.75 50,365.20 12,737.25 197,277.95
-----------------   ----------------   --------------  ---------------
固定资产净值   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
 =============   =============
    

*本年的折旧2,390.20元列入其他应收款。
*冲正2007年少提的折旧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：应交税金
Note 8: Tax Payable
   税   种         期 初 数           本期增加          本期减少         期 末 数
------------- -----------------   ----------------   --------------  ---------------
增值税 RMB (132,683.99) RMB 586,081.50 RMB 496,176.05 RMB（42,778.54）
营业税  3,464.24  6,888.41 11,613.08  （1,260.43）
城建税  (724.86) 1,409.63 2,361.24 （1,676.47）
个人所得税  3,063.54 33,428.79 25,361.30  11,131.03
               -----------------   ----------------   --------------  ---------------
合  计     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：其他应付款
Note 9: Other Payables
    项  目                           期 初 数           期 末 数         帐 龄（年）
---------------------------- ------------------  ------------------   ----------
钟锦华 RMB 6,060,573.66 RMB 5,160,573.66  2
海南省平禹进出口贸易公司深圳分公司  500,000.00 500,000.00   4深圳深凯利食品有限公司  307,000.00 --- 
瑞亨企业 700,000.00 700,000.00   4
海南公司  333,573.96 640,573.96   2
北京惠通兴业投资 ---- 1,000,000.00   1
 -----------------  ------------------   -----------
  合  计 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：实收资本
Note 10: Paid-up Capital
股东名称 投资金额 占比例
--------------------------------- ------------------- -----------------
中国远东国际贸易总公司 RMB 2,000,000.00 40%
钟祖华  2,000,000.00 40%
王谦毅  1,000,000.00 20%
 ------------------- -----------------
合  计 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：上述注册资本业经深圳市华鹏会计师事务所有限责任公司以华鹏验字[2003]989号验资报告验证在案。
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：主营业务收入
Note 11: Prime Operating Revenue
项  目                          上年数                    期末数
------------------ ------------------ ------------------
销售油品 RMB 3,583,294.47 RMB 3,433,023.83
 ------------------ ------------------
  合  计 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：主营业务成本
Note 12: Operating Costs
  项  目                          上年数                    期末数
------------------ ------------------ ------------------
销售油品 RMB 3,128,338.16  RMB 2,670,969.99
 ------------------ ------------------
合  计 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：其它业务利润
Note 13: Profit from Other Operations
  项  目                               上年数                 期末数
------------------- ------------------ ------------------
代理进口及咨询 RMB 258,145.35 RMB 130,879.74
 ------------------ ------------------
  合  计 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
 ================== ==================