中英文收入证明
Agricultural Bank of China Ltd.Jianyang City Branch
Address: No.353-361 jianshe Road，Jianyang City,Sichuan,China, ========================
Certificate of Employment and Income
This is to certify that Mrs.**,has been serving in this department since 1988.Her current position is section officer.Her annual income is about RMB100,000Yuan.This has cxcluded the income tax and social security insurance that should be paid by Mrs.**.If you have any question regarding the above,please contact the director,Mr ** at Tel:028-**.Agricultural Bank of China Ltd.Jianyang City Branch
16/04/2014
工作收入证明
兹证明**女士自1988年起在本单位就职，现任科员，其年收入为人民币10万元，以上收入已除去本单位代扣代缴的个人所得税和个人缴纳的各类社会保险金。如有疑问，请与单位负责人**联系，电话028-**.中国农业银行股份有限公司简阳市支行
二零一四年四月一十六日
四川富旺农业开发有限公司
Fu Wang Sichuan Agricultural Development Co.,Ltd.Address: Jianyang City, south of the 5th-mail,Sichuan,China
Certificate of Employment and Income
This is to certify that Mr.Chuanbin Zheng,has been serving in this department since 2001.His current position as chairman of the board.His annual income is about RMB300,000Yuan.This has cxcluded the income tax and social security insurance that should be paid by Mr.Chuanbin Zheng.If you have any question regarding the above,please contact the director,Ms.Huang Ying at Tel:028-27591888.Fu Wang Sichuan Agricultural Development Co.,Ltd.16/04/2014
工作收入证明
兹证明郑传彬先生自2001年起在本单位就职，现任董事长，其年收入为人民币30万元，以上收入已除去本单位代扣代缴的个人所得税和个人缴纳的各类社会保险金。如有疑问，请与单位负责人黄英女士联系，电话028-27591888.四川富旺农业开发有限公司
During these years, the IASB and the FASB have worked intensively with their aim of finalizing key standards by June 2011.At the same time changes in governance are in the air as the IASB moves into its second decade.
As early as 2009, The International Accounting Standards Board issued an important discussion paper, Preliminary Views on Revenue Recognition in Contracts with Customers.The paper's key proposal is that a business should recognise revenue when it satisfies a performance obligation in a contract.A business satisfies a performance obligation when it transfers a promised asset to the customer.The asset is transferred when the customer has control of it.Services are also assets and a customer takes control of a service when it receives it.but It is difficult to be sure how far these proposals would change current practices.Much will depend on how key words are interpreted and on the terms of individual contracts.However, the proposals could eventually lead to fundamental changes in the way that many businesses recognise income, in Europe and internationally.
The revenue recognition team have accepted from the constituent feedback that their control criterion for recognizing revenue is not operational.They are now working on an approach which differentiates the supply of service from that of goods, and has criteria based on transfer to the client.DIFFERENE OF REVENUE RECOGNITION
Non-accountants must find it difficult to understand how he can recognise revenue differently depending on which side of the Atlantic he lives on. In a simple world, the customer buys a product, pays the cash and the sale is recognised.
As an accountant, I blame the marketing and sales department for making their lives difficult.In years gone by, the sale was made and the invoice hit the top line.Then they started to get products being sold with added services (or vice versa) ;TVs being sold with long-term warranties, mobile phone contracts sold with a free phone, tickets sold for concerts which will not occur for a number of months and software sold with free upgrades.
In determining how to account for these sales, on this side of the Atlantic, they have managed to get by with one basic IFRS standard-IAS 18.On occasion, IFRICs have been issued such as one to provide guidance on accounting for customer loyalty programmes, but for the most part they have managed to apply the same general principles. Unfortunately for their US colleagues, the US marketing and sales departments must be slightly more imaginative, as on last count, over 100 standards on revenue recognition have been required under US GAAP.Some say this is because US GAAP is rules-based.
Why else would the US colleagues have had to issue such a large number of very specific standards, ranging from EITF 00-22 Accounting for 'Points' and Certain Other Time-Based or Volume-Based Sales Incentive Offers, and Offers for Free Products or Services to Be Delivered in the Future to FASB Technical Bulletin 90-1- Accounting for Separately Priced Extended Warranty and Product Maintenance Contracts to Technical Bulletin 79 The Meaning of the Term ‘Customer’ as It Applies to Health Care Facilities under FASB Statement No.14.
REVENUE RECOGNITION CONVERGENCE
Convergence projects such as this one may ultimately be the route that ensures direct comparability between IFRS and US GAAP.
It is because of the difference that the IASB and FASB issued their discussion paper, entitled Preliminary Views on Revenue Recognition in Contracts with Customers.To attempt to issue one standard covering all industries requires a principle-based approach and much thought behind the scenes.
The boards propose that revenue should be recognised on the basis of an increase in an entity's net position in a contract with a customer.Breaking this down, the discussion paper goes on to state that revenue is recognised when a contract asset increases or a contract liability decreases, which occurs as an entity performs the obligations inherent in the contract.
THE IMPACT OF IFRS ADOPTION INEUROPE
As noted above, for most entities, the proposed standard will have minimal impact on current practice in Europe.The revenue recognition team is now working on an approach which differentiates the supply of service from that of goods, and has criteria based on transfer to the client.we can foresee these changes will benefit to large extent most entities.so we should have confidence in the convergence between IFRS and US GAAP of revenue recognition.
LIST OF REFERENCES
Richard Howard.2009.Revenue Recognition Convergence between IFRS and US GAAP.Accountancy Ireland June 2009 vol.41 No.3.
Preliminary Views on Revenue Recognition in Contracts with Customers (2009) .
Epstein, B.2006.Interpretation and Application of International Financial Reporting Standards.Hoboken, NJ:John Wiley & Sons.
参考文献
Richard Howard.2009.Revenue Recognition Convergence between IFRSand US GAAP.Accountancy Ireland June2009vol.41No.3.
Preliminary Views on Revenue Recognition in Contracts with Customers (2009) .
在 职 及 收 入 证 明
This is to certify that Mr.yongAn.li , born on May 28, 1958, has been
working in our company since May,1996.He is now in position of
Chairman of the Board, His annual income(including salary, bonus,subsidy, etc.)is RMBFive hundred thousandyuan after tax.兹证明 卢永安，男，出生日期1958 年 5月 28日，自 1996 年 5月起在我单位工作，职务董事长，税后年薪（包括工资、奖金、补
贴、分红等）为人民币 50万 元。
特此证明。
Name of Company
单位（盖章）
Date:
特此证明！
人事联系人：
电话：
地址：
邮政编码：
X单位
X年X月XX日
Certificate
This is to certify that (female, born on monthdateyear), he has been working in since monthyear，she now works as the Laboratory Technician, her annual income is about RMB .
Hereby certify!
Personnel Contact:
Tel:
Add:
Postcode:
corporation
This is to certify that our company staff, XXX who hails from Huailai county, Hebei Province, I/C no. xx-xxx-xxx-x, has been working in the staff hospital of 4th Division of 4th Railway Bureau in Hefei City for___years since 19xx. At present, he is the principal physician in the department of stomatology of our hospital.
XXX’s recent 5 years’ income are as follows:
Year Monthly Salary Annual Salary
Contact Person
Signature
Position
Telephone:
Address: staff hospital of 4th Division of 4th Railway Bureau
Zhangwa road, Hefei City, Anhui Province.
Income Certificate
Phosphate Fertilizer Factory，founded in Noverber, with registered capital CNY 2,300,000, is a individual enterprise. The factory mainly produces phosphate fertilizer and pig iron, and contributes near CNY1,000,00 taxation to the state every year.
Mr. is the owner as well as the director of the factor. His after tax income in recent three years are specialized as follows:
Monthly salary CNY 6,000, Year-end bonus CNY 120,000, Yearly total income CNY 192,000.
To:French Embassy
Dear Officer,We hereby certify that Ms.XXX(Female, born on August 20, 1987)hold of passport No.XXXXXX has been employed by our company since(日期).Ms.Zhang Lin is employed as(职务).Her income is approximately RMB XXXX yuan per month.We have approved Ms.XXX’s annual leave from July 31, 2014 to August 10, 2014 to French and some other countries in Europe.The purpose of her trip is sight-seeing.The spending for this trip will be undertaken by Ms.Zhang Lin herself.We will retain the current position of Ms.Zhang Lin for her when she returns to China on time.We would be very grateful if you would approve his application for a visitor visa.负责人
负责人职务
日期
单位名称
Add:
Tel:
Fax:
This is to certify that Mr Zhao Pei whose ID number is XXXXXXXXXXXXXXXXXX has been working in Chongqing Magangtou Machinery Manufacture Co., Ltd since May 2017.He is currently served as the production manager of our company.His average monthly income is 10,000 RMB from May 2017 to November 2017, which includes annual income, bonus and all allowance.All the taxes of Mr Zhao Pei
have
been
withheld
by
our
Zhang ******, female, born on Feb.17, 1969, ID No.**********, has been employed by our hospital since Jan.1993.Now, as the security guard in general affairs section, she is responsible for fire safety and public sanitation of the hospital.Her basic salary and allowance is RMB 52,000 Yuan per year.All her individual income tax has been deducted and paid by our company.Hereby is to certify.Address: No.*** Heyang Road, Jili District, Luoyang, Henan Responsible Person: *****
Sinopec Luoyang Hospital
XXX农村信用合作联社：
同志为我单位（正式、合同、临时）职工，现 任职务，该同志年月参加工作，在 我单位已有年，年月至年月（最近一 年期间）月平均收入人民币（大写）元（）我单位保证该同志职业及收入证明的真实性、合法性、有效性，并为此承担相应责任。
特此证明。
单位盖章：
年月日
备注：
1、单位全称：
2、单位地址：
3、人事（劳资）部门负责人姓名
4、联系电话：邮政编码：调查人核实情况：情况属实。
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