SPECIMEN PRC FOREIGN INVESTMENT INDUSTRIAL ENTERPRISE COMPANY LIMITED

FINANCIAL STATEMENTS

31 DECEMBER 2001

[English Translation For Reference Only. Should there be any inconsistency between the Chinese and English version, then the Chinese version should prevail.]

[Suggested wordings only.]

SPECIMEN PRC FOREIGN INVESTMENT INDUSTRIAL ENTERPRISE COMPANY LIMITED

User’s Guide

A Notes to preparing the 2001 audit opinion and financial statements

1 This publication provides an illustrative set of financial statements with unqualified audit opinions, prepared in accordance with Accounting Standard for Business Enterprises and Accounting Regulations of the People’s Republic of China for Enterprises with Foreign Investment.

 

These financial statements reflect Accounting Standard for Business Enterprises and related regulations applied to FIEs issued and published by the Ministry of Finance (“MOF”) as at and including August 2001. Please note that the following six specific Accounting Standards for Business Enterprises - Borrowing Costs, Leases, Cash Flow Statements (Revised), Debt Restructuring (Revised), Non-monetary Transactions (Revised) and Changes In Accounting Policies And Accounting Estimates And Corrections Of Accounting Errors (Revised) are applicable to FIEs effective 1 January 2001. The example disclosures in the specimen financial statements should not be considered to be the only acceptable form of presentation. The Accounting Regulations of the PRC allows certain modifications to be made to the accounting policies and basis of preparation based on specific circumstances. The form and content of the reporting entity’s financial statements are the responsibility of the entity’s management, and other forms of presentation which are equally acceptable may be preferred and adopted, provided that they include the specific disclosures required by the regulations.

 

 

The accounting polices and bases used in the 2001 specimen financial statements are the common polices and bases adopted by most foreign investment industrial enterprises. Currently, the Ministry of Finance has not issued any industry-specific accounting standards for FIEs. The only guidance is on the format and preparation of industry-specific financial statements for FIEs. Consequently, all FIEs (real estate, retail, construction contractors, transportation, services, etc.) should comply with Accounting Regulations of the People’s Republic of China for Enterprises with Foreign Investment. If the Company belongs to a special industry, then you should amend the financial statements accordingly. These industry specific financial statements format include: real estate developers, retail, banks, leasing, agricultural, transportation, construction contractors, servicing and tourism. In addition, according to the MOF, holding companies should adopt financial statement format of the industry where its principle subsidiary Company adopts. Trading companies should adopt the format used by the retail industry. The standard formats of these industry-specific financial statements have been included in the Template Manager database (see PwC China Template Manager).

 

3 Four types of fonts have been used in this specimen financial statements:· Blue pertains to Users’ Guidance. The purpose of these guidance is to provide the user with additional information. They must be removed prior to finalizing the financial statements.· Red pertains to sample wordings. The user must take note and, in general, must tailor according to specific client circumstances. Prior to finalizing the financial statements, they must be changed to “black font”.· Italicized pertains to those that the entity has the option of disclosing or not disclosing. If the entity adopts these disclosures, then they must be changed to regular fonts before issuance.· Underline pertains major revisions in 2001. The underline must be removed before issuance.

 

1样本三资工业企业有限公司

2001年度会计报表

样本三资工业企业有限公司

使用说明

关于2001年度会计报表及审计报告样本的说明

本样本是对外商投资企业根据《企业会计准则》及《中华人民共和国外商投资企业会计制度》的要求编制的会计报表及在选择出具标准无保留意见审计报告的情况下所作的范例说明。这些报表及报表附注所遵循的会计准则和制度均以中华人民共和国财政部于2001年8月前颁布的为准。

 

请注意自2001年1月1日起，在所有企业均应执行新增加及修改的《企业会计准则-借款费用》、《企业会计准则-租赁》、《企业会计准则-现金流量表》、《企业会计准则-债务重组》、《企业会计准则-非货币性交易》、《企业会计准则-会计政策、会计估计变更和会计差错更正》等6项准则。样本中所列举的报表附注范例不可视作唯一的标准。《中华人民共和国外商投资企业会计制度》允许企业根据具体情况对会计政策及编表基准，作适当的修改。会计报表的格式及内容由被审计单位管理层负责，在遵循会计准则及制度要求披露的特殊情况下，也可采用有相同报告作用的其他表达方式。

本样本使用说明并不包含所有《企业会计准则》可能要求的披露内容，也不能涵盖到所有法规涉及的特殊要求，因此本样本不能替代使用相关准则及会计制度，也不能影响审计项目小组对会计报表是否公允表达的应有专业判断。此外，审计项目小组还需要考虑根据地方性法规，适当补充额外要求的会计政策及披露内容。但任何对上述样本作重大的修改，必须事先经项目负责合伙人的同意。

 

2 本会计报表样本内所采用的会计政策及基准主要是按照外商投资工业企业相关的规定所编制的。由于目前财政部并没有针对外商投资企业制定特定的分行业会计制度，只是在94年颁布了《外商投资企业分行业会计报表及编制说明》。所以所有外商投资企业(包括房地产、商业、施工、交通、服务业等行业)都应以《外商投资企业会计制度》作为编制基准。本会计报表样本格式如用于外商投资工业企业以外其他行业的外商投资企业的，如房地产开发企业、商品流通企业、银行业、租赁企业、农业企业、交通企业、施工企业、服务企业及旅游企业等，则应考虑作适当修改。此外，投资性公司的会计报表按财政部规定应按其所控股的主要子公司的行业会计报表格式编制，贸易公司的会计报表按照商品流通企业会计报表格式编制。工业企业以外的行业报表格式另外列示在(PwC China Template Manager)资料库中。

 

 

3 样本中采用了四种字体：· 蓝字体为使用者指引，其目的是提供给使用者进一步信息，出具报告时必须删除。· 红字体为样本，特别提请使用者注意，一般情况下应按被审计单位实际情况修改，出具审计报告及会计报表时，必须改为黑体字。· 斜体为被审计单位有权选择披露或不披露，若采用后也应将字体作相应修改。· 下划线为今年主要新增的内容，在正式出具报告时请删除下划线。

实际编制的会计报表必须在此样本基础上修改。为确保会计报表的完整性、一致性和重要性，应把已修改的会计报表和以前年度的报表及本样本作比较。