Translated Documents
法律文书
法律翻译示例:财务报表
2022-06-25
1原文:At no time during the year was the Company or any of its holding companies or fellow subsidiaries a party to any arrangement to enable the Company's directors to acquire benefits by means of the acquisition of shares in or debentures of the Company or any other body corporate.
译文:公司及其任何控股公司和同系子公司在该年度内任何时间签署的任何协议,均未授权公司董事会收购公司或者其他法人团体的股份或债券。
2原文:Ernst &Young retire and a resolution for its reappointment as auditor of the Company will be proposed at the forthcoming annual general meeting.
译文:安永会计师事务任期届满,公司将在下一次年度股东大会上提出续聘其担任审计师的提议,由股东大会通过决议决定。
3原文:In our opinion, the financial statements give a true and fair view of the financial position of the Company as at 31 December 2021, and of its financial performance and its cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards ("HKFRSs") issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA") and have been properly prepared in compliance with the Hong Kong Companies Ordinance.
译文:我们认为,这些财务报表按照香港会计师公会(“HKICPA”)发布的《香港财务报告准则》(“HKFRSs”)的要求,真实、公正地反映了截至公司截至2021年12月31日的财务状况以及截至该日期的财务年度的财务业绩和现金流情况,并且这些财务报表的编制符合了《香港公司条例》的规定。
4原文:In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concerns basis of accounting unless the directors either intend to liquidate the Company or to cease operations or have no realistic alternative but to do so.
译文:在编制财务报表时,董事会负责对公司的持续经营能力进行评估,披露与持续经营有关的事项(如适用),并以持续经营作为编制财务报表的会计基础,但董事会拟对公司进行清算、停止经营或者无其他可行选择的除外。
5原文:Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
译文:错报可能是由于欺诈或错误导致的,如果有合理的理由预计错报的情形单独或共同会影响用户根据这些财务报表做出的经济决策,则这种错报被视为重大错报。
6原文:All leases with a term of more than 12 months are recognised as assets representing the right of use of the underlying asset and liabilities representing the obligation to make lease payments, unless the underlying asset is of low value.
译文:期限超过12个月的所有租约均被确认为代表相关资产使用权的资产和代表租赁款项支付义务的负债,但相关资产价值较低的除外。
7原文:Lease liabilities are initially measured at the present value of lease payments to be made under the lease terms and subsequently adjusted by the effect of the interest on and the settlement of the lease liabilities, and the re-measurement arising from any reassessment of the lease liabilities or lease modifications.
译文:租赁负债按照租赁条款规定的租赁付款现值进行初始计量,后期根据对租赁负债的利息和结算的影响以及因租赁负债的任何重新评估或租约修改而发生的重新计量进行调整。
8原文:Trade receivables that do not contain a significant financial component or for which the Company has applied the practical expedient of not adjusting the effect of a significant financial component are measured at the transaction price determined under HKFRS 15.
译文:不包含重要财务组成部分的贸易应收账款,或公司已采用不调整重要财务组成部分影响的实务权宜作法的贸易应收账款,按《香港财务报告准则第15号》确定的交易价格进行计量。
9原文:A provision is recognised when a present obligation (legal or constructive) has arisen as a result of a past event and it is probable that a future outflow of resources will be required to settle the obligation, provided that a reliable estimate can be made of the amount of the obligation.
译文:如当前的(法定或推定)债务是因过去的事件而产生的,并且将来可能需要资源外流来清偿该债务,在能够对该债务的金额做出可靠估计的情况下确认准备金。
10原文:Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period, taking into consideration interpretations and practices prevailing in the countries in which the Company operates.
译文:当期所得税资产和当期所得税负债按照截至报告期末已颁布或实质上颁布的税率(和税法),并考虑到公司经营所在国的现行司法解释和惯例,按预计税务机关退还或支付给税务机关的金额进行计量。
 

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