(5) Methods for Fixed Asset Valuation and Depreciation
a、固定资产确认标准：使用期限超过一年的房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等资产；不属于生产、经营主要设备的物品，单位价值在2000元以上并且使用期限超过一年的；
a. The statutory criteria of fixed assets: The buildings, structures, machines, machinery, transportation facilities and other equipment, appliances and tools, etc. relating to production and operation with the service life above one year; the articles that are not the major devices of production and operation and bear the unit value of over 2,000 yuan and service life above one year;
b、固定资产以实际成本计价；
b. The fixed assets are recorded at actual costs;
c、固定资产折旧采用直线法平均计算，预计残值率为5%，制定其年折旧率如下：
c. Straight line method of depreciation method is adopted. The estimated residual rate is 5%. The Annual depreciation rate is as follows:
资产类别 折旧年限 年折旧率
------------------ ————----—— -------------
房 屋 20年 4.75%
电子设备 5年 19%
Category of fixed assets Depreciable Life Annual depreciation rate
----------------------- ----------------------- -----------------------
Building 20 years 4.75%
Electronic Equipment 5 years 19%
（6）本公司适用的主要税种及税率
(6) The Applicable Major Tax Category and Tax Rate of the Company
税 种 计税依据 适用税率
------------------- ------------------ ----------
增值税 增值额 17%
营业税 营业额 5%
城建税 应纳流转税额 1%
企业所得税 应纳税所得额 18%
Tax Category Tax Base Applicable Tax Rate
------------------- ------------------- -------------------
Value added tax Value added tax 17%
Business tax Business tax 5%
Urban maintenance and construction tax Turnover tax payable 1%
Corporate income tax Taxable Income 18%
（7）收入确认原则
(7) Revenue Recognition
销售商品：
公司已将商品所有权上的主要风险和报酬转移给购货方；既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施控制；与交易相关的经济利润能够流入公司；相关的收入和成本能够可靠计量。在上述条件均能满足时予以确认收入。
Selling goods:
The significant risks and rewards have been transferred to the buyer; the company retains neither continuing involvement nor effective control over the goods sold; the economic benefits associate with the transaction can flow into the company; the economic benefits and costs associate with the transaction can be reliably measured. The revenue shall be recognized after meeting the abov1e conditions.
提供劳务：
同一年度内开始完成的，在劳务总收入和总成本能够可靠计量；与交易相关的价款能够流入本公司时，确认劳务收入。
Providing service:
As for the service finished in the same year, the total service revenue and cost can be reliably measured; the service revenue is recognized when the costs associate with the transaction flow into the company.
（8）现金等价物
现金等价物指持有期限短，流动性强，易于转换为已知金额现金，价值变动风险很小的投资。
(8) Cash Equivalents
Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
附注3：货币资金
Note 3: Cash and Cash Equivalents
项 目 期 初 数 期 末 数
------------------- ------------------ ------------------
现金 RMB 106,540.79 RMB 50,327.63
银行存款 177,727.21 83,036.37
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