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三、重要會計政策和會計估計的說明
III. Notes to major accounting policies and accounting estimation

1 、會計制度：
本公司執(zhí)行《企業(yè)會計準(zhǔn)則》和《 企業(yè)會計制度》 及其有關(guān)的補(bǔ)充規(guī)定。

2 、會計年度：
本公司會計年度自公歷1 月1 日起至12 月31 日止。

3 、記帳基礎(chǔ)和計價原則：
本公司以權(quán)責(zé)發(fā)生制為記賬基礎(chǔ)，以歷史成本為計價原則

1. Accounting system
The Company follows Accounting Standards for Business Enterprises, Enterprise Accounting System and its supplementary provisions.

2. Accounting duration:
The fiscal year of the Company is from January 1st to December 31st of the Gregorian calendar.

3．Recording base and valuation principle:
The Company uses accrual system as the recording basis and the valuation principle is based on historical costs.

4 、記賬本位幣和外幣換算
本公司以人民幣為記賬本位幣。在報表期間內(nèi)發(fā)生的所有外幣經(jīng)濟(jì)業(yè)務(wù)，按業(yè)務(wù)發(fā)生當(dāng)月一日（或當(dāng)日）中國人民銀行公布的市場匯價（中間價）折合人民幣記賬。期末，對所有外幣賬戶余額，按資產(chǎn)負(fù)債表日市場匯價進(jìn)行調(diào)整，產(chǎn)生的匯兌損益計入當(dāng)期損益或相關(guān)項目。

5、現(xiàn)金等價物的確定標(biāo)準(zhǔn)
凡同時具備期限短（從購買日起，三個月內(nèi)到期）、流動性強(qiáng)，易于轉(zhuǎn)換為已知金額現(xiàn)金且價值變動風(fēng)險很小四個條件的投資，確認(rèn)為現(xiàn)金等價物。

6 、壞帳核算方法
采用備抵法，壞賬準(zhǔn)備金按年末應(yīng)收賬款余額的0.5%計提。

4. Recording currency and conversion of foreign currencies
RMB is the recording currency of the Company. All foreign currency transactions in the period of statement is charged to an account according to RMB converted based on the market rate (middle rate) released by the People’s Bank of China on the first date (or the very date) of the transaction. All the remaining sum of foreign currency account shall be adjusted according to the market rate on the balance sheet date at the end of the term and the exchange gain or loss arising thereof shall be included into current profit and loss or relevant items.

5. The standard for determining money equivalent
The investment which could meet four conditions of short term (due within three months after purchasing), strong liquidity, readily convertible to known amount of cash and little risk in value changes could be termed as money equivalent.

6. The accounting method of bad debt
Allowance method is used and the bad debt provisions are accrued according to 0.5% of the balances of accounts receivable at the end of the year.

7、存貨核算方法
存貨包括原材料、低值易耗品，包裝物，分期收款發(fā)出商品及庫存商品。 低值易耗品購入采用實際成本法，發(fā)出時采用五五攤銷法。 其他存貨采用實際成本記賬，發(fā)出時使用加權(quán)平均發(fā)確定其實際成本。

8、短期投資核算方法
本公司短期投資是指能夠隨時變現(xiàn)，持有時間不超過一年的有價證券以及不超過一年的其他投資，短期投資按取得時的實際成本計價。

7. The accounting method of inventory
Inventory includes raw materials, low priced and easily worn articles, packing materials, goods in installment sales and merchandise inventory. The purchasing of low priced and easily worn articles is charged into an account by using actual cost method and fifty-fifty amortization method is used when sending out the articles. Other inventories are charged into an account by using actual cost method and when sending out, the actual cost is determined based on the method of weighted mean.

8. The accounting method of short-term investment
The short-term investment of the Company refers to negotiable securities that could be sold off from time to time and the ownership duration is no more than a year and other investments with no more than a year of ownership duration. The short-term investment is valued according to the actual cost on acquisition.

9.長期投資核算方法
本公司長期投資包括股權(quán)投資、長期投資按取得時的實際成本計價。
本公司對被投資企業(yè)沒有實際控制權(quán)的，采用成本法核算；擁有實際控制權(quán)的，采用權(quán)益法核算。

9. The accounting method of long-term investment
The long-term investment of the Company includes equity investment and the long-term investment is charged into an account according to the actual cost on acquisition.
If the Company has no de facto control over the invested enterprise, cost method is used in the accounting and if the Company has de facto control over the invested enterprise, equity method is used in the accounting.

10、固定資產(chǎn)核算方法
本公司固定資產(chǎn)按實際成本計價。固定資產(chǎn)的標(biāo)準(zhǔn)為：使用年限在一年以上的房屋、建筑物、機(jī)器、機(jī)械、運(yùn)輸工具和其他與生產(chǎn)經(jīng)營在關(guān)的設(shè)備、器具等，以及不屬于生產(chǎn)經(jīng)營主要設(shè)備，但單位價值在2000元以上，并且使用年限超過2年的物品。
固定資產(chǎn)折舊采用直線法計算平均計算，并且固定資產(chǎn)列別的原價，規(guī)定的使用年限及固定資產(chǎn)原價的5%凈殘值，固定資產(chǎn)預(yù)計使用年限及年折舊率列表如下.

10. The accounting method of fixed assets
The fixed assets of the Company are valued according to actual cost. The criteria for fixed assets are: house, construction, machine, machinery, means of transportation and other equipment and appliance related to production and operation with over one year of service life and other objects that are not classified as major equipment for production and operation with the unit price of more than RMB2, 000 with over two years of service life.
Method of line is used in the valuation of fixed assets depreciation. The original value of fixed assets classes, designed service life, net residual value of 5% of the original value of fixed assets, the projected service life of fixed assets are specified in the following table.

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