财会 中英

财务报表的编制基础及遵循企业会计准则的声明
Basis of preparation of financial statements and statement on compliance with the Accounting Standards for Business Enterprises
自2008年1月1日起，本行执行财政部于2006年2月15日颁布的《企业会计准则—基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释以及财政部于2007年12月29日颁布的《非上市银行业金融机构执行〈企业会计准则〉有关衔接规定》(财会[2007]16号)等其它相关规定(以下统称“企业会计准则”)。2008年度财务报表为本行首份按照企业会计准则编制的年度财务报表。
Since January 1, 2008, the Bank implements the Accounting Standards for Business Enterprises – Basic Standards issued by the Ministry of Finance on February 15, 2006, 38 specific accounting standards, guidance for the application of accounting standards issued thereafter, interpretation for Accounting Standards for Business Enterprises, the Relevant Convergence Provisions on the Implementation of the Accounting Standards for Business Enterprises by Non-listed Banking Financial Institutions (Cai Kuai [2007] No. 16) issued by the Ministry of Finance and other relevant provisions (hereinafter collectively referred to as Accounting Standards for Business Enterprises) on December 29, 2007. The financial statements of 2008 are the first annual financial statements prepared by the Bank in accordance with Accounting Standards for Business Enterprises.

本行属于非上市银行。于2008年1月1日首次执行企业会计准则时，本行按照《企业会计准则第38号-首次执行企业会计准则》第五条至第十九条的规定和《非上市银行业金融机构执行〈企业会计准则〉有关衔接规定》(财会[2007]16号)，追溯调整了2007年1月1日至12月31日止期间的财务报表，相关数据已经按照上述追溯调整后的金额重新列报。追溯调整涉及的主要内容包括：www.en-ch.com
The Bank is a non-listed bank. On January 1, 2008 when the Bank implemented the Accounting Standards for Business Enterprises for the first time, the Bank, in accordance with the provisions of Article 5 to Article 19 of the Accounting Standard for Business Enterprises No.38 - First time adoption of Accounting Standards for Business Enterprises and the Relevant Convergence Provisions on the Implementation of the Accounting Standards for Business Enterprises by Non-listed Banking Financial Institutions (Cai Kuai [2007] No. 16), implemented retroactive adjustment to the financial statements from January 1, 2007 to December 31, 2007. The relevant data have been re-listed according to the aforesaid retroactively adjusted amounts. The main contents that the retroactive adjustment involves include: