英语翻译有明白的帮忙翻译一下,偶看不懂的啦.BASIS OF PREPARATIONThe Company maintains its books and prepares its statutory financial statements in accordance with Accounting Standards and Regulations for Business Enterprises of the

英语翻译有明白的帮忙翻译一下,偶看不懂的啦.BASIS OF PREPARATIONThe Company maintains its books and prepares its statutory financial statements in accordance with Accounting Standards and Regulations for Business Enterprises of the
英语翻译
有明白的帮忙翻译一下,偶看不懂的啦.
BASIS OF PREPARATION
The Company maintains its books and prepares its statutory financial statements in accordance with Accounting Standards and Regulations for Business Enterprises of the People’s Republic of China,promulgated by the Ministry of Finance (“HB1”).These statutory financial statements were subsequently transformed to correspond with accounting principles given by the German headquarters.These accounting principles are mainly based on the German principles of proper accounting,namely sections 238 to 256 inclusive and sections 264 to 283 inclusive of the German Commercial Code (Handelsgesetzbuch [HGB]).
Upon request of the shareholders,the Company has prepared financial statements according to accounting standards prevailing in Germany for the financial year of 2007 for the first time.Although the retained earnings are calculated on basis of the German Principles of Proper Accounting,comparative statements for the prior–year were not prepared; correspondingly,no prior-year amounts are presented in the financial statements.
3.PRINCIPAL
麻烦大家不要用翻译软件翻译啦,

英语翻译有明白的帮忙翻译一下,偶看不懂的啦.BASIS OF PREPARATIONThe Company maintains its books and prepares its statutory financial statements in accordance with Accounting Standards and Regulations for Business Enterprises of the
编制基准
公司维护其账目并且按照《会计标准》和财政部颁布的《中华人民共和国企业规章制度》（”HB1”）编制了法制财务报表.这些财务报表之后被改编以符合德国总部制定的会计原则.这些会计原则是在德国正确核算原则基材上制定的,即德国商业法典的238至256节和264至283节（Handelsgesetzbuch[HGB]）.经股东的要求,公司根据德国2007财政年度第一次颁布会计标准编制了财务报表.尽管保留的盈利在德国正确核算原则的基础上计算出,但比较前一年的报表没有得以编制；相应地,前一年的数额没有在财务报表中提及.
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