Financials财务 Sample Clauses

Financials财务. 2.1 The accounts of GBNC for the years 2008-2009 provided to ChinaTel (“Accounts”) have been prepared in accordance with the requirements of all relevant PRC law and regulations and generally acceptable accounting practice and policies applied in the PRC and on a consistent basis and give a true and fair view of the state of affairs of GBNC for the period ended December 31, 2009, and make proper provision for all actual liabilities, bad or doubtful debts, the Taxation in the PRC and proper provision for or contain full particulars in notes of (in accordance with good accounting practice) all contingent unqualified deferred or disputed liabilities and all capital commitments and all assets or stock which are wholly or in part lost, obsolete or depreciated in value and all contractual or statutory payment required to be made by GBNC to any director, consultant or employee of GBNC and have consistently applied the bases and policies of accounting in the audited balance sheet and profit and loss accounts for the two years ended December 31, 2009 and except where specified are not affected by any extraordinary exceptional or non-recurring item. GBNC提供给ChinaTel的2008-2009年帐目（“帐目”）乃在一致的基础上根据所有相关的中华人民共和国法律、法规及中华人民共和国境内通用的会计准则的要求制作的，该帐目客观真实地反映了GBNC截至2009年12月31日期间的财务情况，并对所有实际负债、坏账或可疑债务、税收做有适当拨备，对所有或有的、不适格的、递延的或有争议的债务做有拨备或进行了详细记录（依照良好的会计惯例），对所有全部或部分灭失、过期或贬值的出资承诺、资产或存货做有拨备或进行了详细记录，以及对所有根据合同或法律要求应向GBNC的任何董事、咨询顾问或雇员支付的款项做有拨备或进行了详细记录。该账目在2009年12月31日之前两年经审计的资产负债表和损益表中都持续使用了一致的会计基础和政策，除非有特殊说明，该账目没有受到任何例外事件或非经常项目的影响。