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审计内容 |
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Cash and cash equivalent
The cash listed on the cash flow statements of the Group refers to cash on hand and bank deposit. The cash equivalents refer to short-term (normally with original maturities of three months or less) and liquid investments which are readily convertible to known amounts of cash and subject to an insignificant risk of changes in value.
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现金及现金等价物
本集团现金流量表之现金指库存现金以及可以随时用于支付的存款。现金流量表之现金等价物指持有期限不超过3个月、流动性强、易于转换为已知金额现金且价值变动风险很小的投资。
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公司运营状况 |
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3.Risks for the coming 3 quarters. We should think about 2 risks.
•Price of raw material is growing very fast. We have seen obvious impact on the cost analysis of WBC. JV was not influenced any by that, this situation is rarely exist in any of Chinese companies.
•Although we have opportunities in the growing market, still we should be able to face negative market changes through our work. This is also related to the ability to supply components and finished products .
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3.后三季度的风险，我认为有两个风险值得考虑。
•原材料涨价速度快，股份公司在成本分析上有明显体现，合资公司在这方面还没有考虑，也没有受到原材料涨价的影响，这在中国的企业中绝无仅有。
•虽然市场有机遇，但我们要通过我们的工作抵御市场变化，这与零配件的供应和成品供应的能力也有关。
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合同条款（英译中） |
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4. Prices and payment terms
4.1 The Parties agree, that the basis for payment for heat treatment and additional tempering will be the quantities of rings heat treated and additional tempered. The agreed prices for heat treatment and additional tempering are subject to the prices listed in Enclosure A.
4.2 Regarding rings with special craft and special quality from Party B, the Parties shall discuss the new price.
4.3 The price may be adjusted once per year after agreement between the Parties. It is anticipated, that operational efficiency will improve year by year, and that the prices will be lower based on higher quantities, improved quality and efficiency.
4.4 Party B will pay Party A 90 days after the receipt of calendar monthly invoices.
4.5 All rings will be counted by Party B before dispatching to Party A for heat treatment or additional tempering and a quantity and specification slip will be attached to each batch. After heat treatment or additional tempering, all rings delivered by Party A to Party B will be counted by Party B and information will be sent to Party A for invoicing. Any discrepancy in quantity must be mutually sorted out.
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.1双方同意热处理和附加回火费用的支付以热处理和附加回火的套圈数量为基准。热处理和附加回火的协定价格以附录A中列明的价格为准。
4.2 对于乙方提出的特殊工艺、特殊质量要求的产品，且价格没有在附录A中列明，其价格将以双方另外达成的协定价格为准。
4.3 经双方协定后，可以每年一次对价格进行调整。预计随着经营效率的逐年提高，价格将在数量、质量、效率提高的基础上降低。
4.4 乙方在收到公历月度发票后的三十（30）天付款给甲方。
4.5 所有套圈在送交甲方进行热处理或回火之前，将由乙方清点数量，在每一箱上附有数量和规格卡，并由甲方确认。所有由甲方热处理/附加回火完成后交货至乙方的套圈将由乙方清点数量，并将信息交给甲方以供开票。双方要立即共同查出造成任何数量不符的原因，并采取恰当的行动将再次发生的风险降到最低水平。
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合同 |
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1. 合同的适用范围
1.1 本合同包括乙方转包给甲方的经车加工的球面滚子轴承内圈和外圈的热处理工序(指淬火和回火两个工序)。
1.2 本合同也包括乙方转包给甲方的经磨加工的球面滚子轴承内圈和外圈的附加回火工序。
1.3 乙方关于热处理和附加回火的特殊质量要求的规格和要求，将经常性地通甲方。在没有乙方通知的情况下，甲方将按国内通用的行业标准和专业标准提供热处理和附加回火服务。
2．预测和采购定单
2.1 乙方将每月向甲方递交有关需进行热处理或附加回火的规格及数量的资料，包括下一个月需预测交货的规格及数量。该数量将以套数提供，并且如果甲方在五（5）个工作日内不提出书面异议，该资料将视为有效。
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1. Scope of the Contract
1.1 The contract covers Party B’s subcontracting of heat treatment of turned inner and outer rings for spherical roller bearings.
1.2 The Contract covers also Party B’s subcontracting of additional tempering of ground inner and outer rings for spherical roller bearings.
1.3 Specifications of Party B’s special quality requirements of heat treatment and additional tempering will be notified to Party A from time to time. Party A will supply the service of heat treatment and additional tempering according to the Segment Standard and Professional Standard commonly applied in China if without the notice of Party B.
2. Forecasting and Purchase Orders
2.1 Information about quantities and specification to be heat-treated or additional tempered will be sent by Party B to Party A each month covering forecasted deliveries during the following month. The quantities will be given in sets and will be considered as accepted, if Party A has not objected in written to Party B within 10 days.
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