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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2026-04-08 00:38:51曾经的火车
回复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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