声明：市场有风险，投资需谨慎。本文为AI基于第三方数据生成，仅供参考，不构成个人投资建议。 本文源自：市场资讯 作者：公告君 有投资者在互动平台向百济神州提问："您好，请问贵司为什么美股和A股的利息收入和所得税会差异 如此大（都以百万人民币计），比如21年美股的利息收入为-15.8百万美元，约为-110百万人民币，而A 股年报的利息收入为44.1百万人民币。是否存在口径/资本化的差异？" 针对上述提问，百济神州回应称："尊敬的投资者，您好！公司美股和A股报表分别按美国公认会计原 则和中国企业会计准则编制，详情请参见A股财务报告之'境内外会计准则下会计数据差异'章节。感谢 您的关注！" ...

建议采用中国企业会计准则编制财务报表须待公司股东于即将举行的2026年第一次临时股东会上批准后 方可作实。 基于前述政策规定，并参考同业中采用中国企业会计准则的可比上市公司的通行做法，考虑到公司主要 于中国内地开展业务，为提高工作效率，公司董事会决议自截至2025年12月31日止年度的财务报表开 始，公司将采用中国企业会计准则编制财务会计报告。董事会建议按照中国企业会计准则编制财务报表 符合公司及其股东的最佳利益。 德康农牧(02419)发布公告，根据香港联合交易所有限公司于2010年12月刊发的《有关接受在香港上市 的内地注册成立公司采用内地的会计及审计准则以及聘用内地会计师事务所咨询总结》，自2010年12月 15日起，于内地注册成立并在联交所上市的发行人获准采用内地会计准则编制其财务报表。经中国财政 部及中国证券监督管理委员会认可的内地会计师事务所获准采用内地审计准则为在联交所上市的发行人 提供审计服务。 ...

Core Viewpoint - Dekang Agriculture (02419) plans to adopt Chinese Accounting Standards for its financial statements starting from the fiscal year ending December 31, 2025, to enhance operational efficiency and align with industry practices [1] Group 1: Regulatory Context - The company is permitted to use Chinese Accounting Standards for financial reporting as per the regulations set by the Hong Kong Stock Exchange since December 15, 2010 [1] - The adoption of these standards is supported by the Ministry of Finance and the China Securities Regulatory Commission, allowing qualified domestic accounting firms to provide auditing services [1] Group 2: Strategic Decision - The board of directors believes that adopting Chinese Accounting Standards is in the best interest of the company and its shareholders [1] - The proposal to adopt these standards will require approval from shareholders at the upcoming first extraordinary general meeting in 2026 [1]

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：603083 证券简称：剑桥科技 公告编号：临2026-001 上海剑桥科技股份有限公司 第五届董事会第二十四次会议决议公告 特别提示 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担法律责任。 上海剑桥科技股份有限公司（以下简称"公司"）于2026年1月4日向全体董事书面发出关于召开公司第五 届董事会第二十四次会议的通知，并于2026年1月9日以通讯表决方式召开了本次会议。本次会议由董事 长Gerald G Wong先生召集，本次会议应参会董事8名，实际参会董事8名。会议的召集、召开和表决程 序符合《中华人民共和国公司法》《上海剑桥科技股份有限公司章程》以及其他相关法律、法规和规范 性文件的规定。全体董事审议并通过了如下议案并形成决议： 一、审议通过关于向商业银行申请授信额度的议案 为满足公司及子公司经营发展的需要，同意公司2026年度向相关商业银行申请总规模不超过人民币 50.50亿元的综合授信额度（最终额度以各银行实际批复的授信额度为准）。授信期限自与银行签订综 合授信合同 ...

鉴于本公司于2025年4月28日召开的2024年年度股东大会审议聘任的2025年度境内财务报告审计机构致 同会计师事务所(特殊普通合伙)已获中国财政部及中国证监会的认可，并有资格向中国发行人提供使用 中国内地审计准则的审计服务。因此，本公司将不再另行单独聘任境外财务报告审计机构，2025年度由 致同会计师事务所(特殊普通合伙)一併承担本公司A股及H股财务报告审计职责，审计报酬不发生变 化。 本公司董事会审计委员会全体委员和董事会全体董事一致认为：鉴于中国企业会计准则与国际财务报告 准则已实现实质性趋同，相关政策档亦支持内地企业采用中国准则编制H股财务报告。统一准则有利于 提升资讯披露效率，降低编制成本，且不会对财务报告的真实性、准确性及投资者决策产生重大不利影 响;境内审计机构致同会计师事务所(特殊普通合伙)具备为中国发行人提供审计服务的资质。综上，一致 同意本公司自2025年年度财务报告开始，统一采用中国企业会计准则编制财务报告及披露相关财务资 料，不再另行单独聘任境外财务报告审计机构。 剑桥科技（603083）(06166)发布公告，鉴于中国企业会计准则及国际财务报告准则已实现实质性趋 同，为进一步提升资 ...

Core Viewpoint - The company will adopt Chinese Accounting Standards for its financial reporting starting from the 2025 annual financial report, aiming to enhance disclosure efficiency and reduce costs [1][2]. Group 1: Financial Reporting Changes - The company will unify its financial reporting by using Chinese Accounting Standards due to the substantial convergence with International Financial Reporting Standards [1][2]. - This change is expected to simplify the financial preparation process and save on disclosure and audit costs [1]. Group 2: Audit Firm Appointment - The company has appointed Crowe (Hong Kong) CPA Limited as the auditor for its H-share issuance and listing on the Hong Kong Stock Exchange, with the appointment concluding after the completion of the listing on October 28, 2025 [1]. - The audit firm Crowe (Special General Partnership) has been recognized by the Ministry of Finance and the China Securities Regulatory Commission, allowing it to provide audit services under Chinese mainland standards [2]. Group 3: Board Approval - The entire audit committee and board of directors unanimously agree that the adoption of Chinese Accounting Standards will not adversely affect the authenticity and accuracy of financial reports or investor decision-making [2]. - The decision to not appoint a separate overseas audit firm for the 2025 financial year was made based on the qualifications of the domestic audit firm [2].

Core Viewpoint - There is a significant discrepancy between the financial data reported in the Hong Kong IPO prospectus and the A-share annual report of Shouchuang Securities, with a total revenue difference of 31 billion yuan for the years 2022-2024 [1] Financial Data Discrepancy - The total revenue disclosed in the Hong Kong IPO prospectus for 2022-2024 is 91.16 billion yuan, while the A-share annual report shows a total of 59.33 billion yuan for the same period [1] - The difference in revenue represents a variation of between one-third to one-half [1] Accounting Standards - The financial report in the Hong Kong IPO prospectus is prepared based on International Financial Reporting Standards (IFRS), which includes various income sources such as commission income, interest income, investment income, and other gains and losses [1] - The A-share financial report is based on Chinese Accounting Standards, which reports net commission income and net interest income, among other categories [1] Source of Discrepancy - The primary reason for the discrepancy lies in how commission and interest expenses are treated, either as deductions from revenue or as total expenses [1] - Differences in segment reporting of income and expenses are also attributed to the varying accounting standards used [1]