Securities code: Suzhou Huaya Intelligence Technology Co.Ltd(003043) securities abbreviation: Suzhou Huaya Intelligence Technology Co.Ltd(003043) Announcement No.: 2022014 Suzhou Huaya Intelligence Technology Co.Ltd(003043)
Announcement on changes in accounting policies
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without false records, misleading statements or major omissions.
Suzhou Huaya Intelligence Technology Co.Ltd(003043) (hereinafter referred to as "the company") changes the corresponding accounting policies in accordance with the accounting standards for business enterprises issued by the Ministry of finance of the people's Republic of China (hereinafter referred to as "the Ministry of finance"). This change of accounting policies does not need to be submitted to the board of directors and the general meeting of shareholders for deliberation. The specific changes of relevant accounting policies are as follows: I. overview of this change of accounting policies
1. Reasons for changes in accounting policies
In December 2018, the Ministry of Finance issued the "notice on revising and printing the accounting standards for Business Enterprises No. 21 - leasing" (CK [2018] No. 35). Effective as of January 1, 2021. Due to the promulgation or revision of the above accounting standards, the company needs to change the original accounting policies accordingly and implement the above accounting standards according to the starting date specified in the above documents.
In February 2021, the Ministry of Finance issued the "notice on printing and distributing the interpretation of accounting standards for Business Enterprises No. 14" Cai Kuai [2021] No. 1, which involves the accounting treatment of the change in the basis for determining the cash flow of relevant contracts caused by the reform of the benchmark interest rate, which shall be implemented from the date of promulgation.
In November 2021, the Ministry of Finance issued the question and answer on the implementation of accounting standards for business enterprises, which involves the accounting standards for business enterprises such as income, business merger and fixed assets and the accounting standards for small enterprises. For the transportation costs incurred before the control of the goods is transferred to the customer and incurred for the performance of the sales contract, they are reclassified from "sales expenses" to "operating costs".
In December 2021, the Ministry of Finance issued the "notice on printing and distributing the interpretation of accounting standards for Business Enterprises No. 15" Cai Kuai [2021] No. 35, which stipulates the accounting treatment of the external sales of products or by-products produced before the fixed assets reach the expected serviceable state or in the process of research and development, the relevant presentation of centralized fund management and the judgment of loss contracts. The content of "accounting treatment for the external sales of products or by-products produced before the fixed assets reach the expected usable state or in the process of R & D" in the interpretation shall be implemented as of January 1, 2022, and the content of "relevant presentation of centralized fund management" shall be implemented as of the date of promulgation.
2. Accounting policies adopted before change
Before the change of accounting policy, the company implemented the accounting standards for business enterprises - basic standards, various specific standards, application guide of accounting standards for business enterprises, interpretation of accounting standards for business enterprises and other relevant provisions issued by the Ministry of finance. 3. Accounting policies adopted after change
After this accounting policy change, the company will implement the relevant provisions of the interpretation revised and issued by the Ministry of Finance and apply from the date of publication. In addition to the above policy changes, other unchanged parts shall still be implemented in accordance with the accounting standards for business enterprises - basic standards, various specific accounting standards, application guidelines of accounting standards for business enterprises, interpretation announcement of accounting standards for business enterprises and other relevant provisions issued by the Ministry of Finance in the early stage.
4. Date of change
The company shall implement the changed accounting policies from the date of implementation in accordance with relevant policy requirements. Since the change of the company has no impact on the operating results of 2021 and 2020 during the comparison period, the company will not adjust the comparative information of the current year disclosed in the previous year. 2、 Impact of this accounting policy change on the company
(1) This accounting policy change does not involve retroactive adjustment of the company's previous years, has no significant impact on the company's financial status, operating results and cash flow, and does not damage the interests of the company and all shareholders, especially the majority of minority shareholders.
(2) According to the requirements of implementation Q & A, the company will list the transportation costs incurred in performing the customer sales contract in the "operating cost" item from January 1, 2021, as follows:
Affected amount of statement account in 2021 (unit: RMB)
Consolidated statement parent company statement
Selling expenses -464472477 -464472477
Operating cost 464472477464472477
It is hereby announced!
Suzhou Huaya Intelligence Technology Co.Ltd(003043) board of directors April 19, 2022
