有人看的懂國外某號稱格魯團體的財報嗎？有人問的，好奇。

sunsun

GEBIS 2014 年財報；我非財務專業，請學有專精的版友幫忙翻譯解讀吧！

1.Operating a Buddhist monastery providing meditation facilities and programs to monastics from different parts of the world. 2.Organizing retreats and programs to Buddhist practitioners, with a total of 850 monastics and 3,800 lay followers as of 2014. 3.Conducted six weekly Buddhist study groups across the province; 2 in Charlottetown, 2 in Montague and 1 in Little Sands. 4.Operating a private school and a private training school in the name of Moonlight International Academy, dedicating to establishing complete and systematic Buddhist curriculum, under the jurisdiction of Prince Edward Island; approximately 180 students attending. 5.Engaging in promoting peace and harmony in the community, including participating in 3 DiverseCity Festivals across the province in 2014

2014 Revenues: $4,852,038

$1,385,679: Total cash given to the charity for which tax receipts were issued.

$0: Total amount of non-cash gifts (e.g. securities, equipment, buildings, artwork, other in-kind gifts) made to the charity for which tax receipts were issued.

$1,150: Total amount received from other registered charities.

$508,095: Charities don’t issue tax receipts when a donor can’t be identified or doesn't want one. This category also includes collection boxes.

$0: Total amount received from any level of government in Canada.

$2,957,114: Income that doesn’t fit into other categories, such as sales revenue, interest and investment income, membership fees, etc.


2014 Expenditures: $2,331,151

$2,257,433: Total amount spent on charitable programs. "Programs" cover all charitable activities the organization carries out on its own.

$0: Total amount spent on fundraising, including office expenses, overhead, promotion costs, etc.

$73,718: Total amount spent on management and administration, including board meetings, accounting, rent, office supplies, etc.

$0: Total amount of gifts to qualified organizations. The majority of these donees are registered charities but some other organizations qualify as well.

$0: Expenses that don’t fit into another category, including political activities.


Assets, 2014 Year End: $21,344,704

$3,342,397: Total cash readily available.

$90,533: Amounts owed by individuals and organizations.

$0: Amounts invested in individuals and organizations

$17,901,774: Land and buildings at fair market value as well as equipment, vehicles, etc. The figure is net accumulated ammortization.

$10,000: Assets not falling under one of the other categories.


Liabilities, 2014 Year End: $3,362,041

$89,408: Short-term portion of debt obligations such as loans, mortgages, notes, and payments due for goods and services received.

$3,272,633: Amounts owing to founders, directors/trustees and like officials, non-arm’s length employees or members.

$0: Liabilities not falling under one of the other categories.

sunsun

最近成立善募中心，說是因為蓋寺院跟銀行借貸很多錢。

葉小釵

sunsun 发表于 2016-11-8 22:02
最近成立善募中心，說是因為蓋寺院跟銀行借貸很多錢。

用google 翻譯,略修改
1.Operating a Buddhist monastery providing meditation facilities and programs to monastics from different parts of the world.
1.經營一個對來自世界不同地區的僧侶,提供佛教寺院禪修設施和計畫。

2.Organizing retreats and programs to Buddhist practitioners, with a total of 850 monastics and 3,800 lay followers as of 2014.
組織目的是提供佛教靜俢為目的，2014年共有850僧侶3,800追隨者。
3.Conducted six weekly Buddhist study groups across the province; 2 in Charlottetown, 2 in Montague and 1 in Little Sands.
3.在該省內每週指導六個佛教研究組; 2個在夏洛特敦Charlottetown，2個在蒙塔古Montague and和1個在小金沙Little Sands
4.Operating a private school and a private training school in the name of Moonlight International Academy, dedicating to establishing complete and systematic Buddhist curriculum, under the jurisdiction of Prince Edward Island; approximately 180 students attending.
經營一所私立學校和命名為國際月光學院的私人培訓學院，專為建立完整的，系統的課程設置佛教，愛德華王子島的管轄;約180名學生參加。
5.Engaging in promoting peace and harmony in the community, including participating in 3 DiverseCity Festivals across the province in 2014
從事促進和平與和諧的社會，在2014年,包括全省各地參加3 DiverseCity節日

$=加幣
2014 Revenues: $4,852,038
2014年收入：$四百八十五萬二千○三十八元(加幣)

$1,385,679: Total cash given to the charity for which tax receipts were issued.
$一百三十八萬五千六百七十九：該慈善機構簽發有免稅扣繳憑單的現金總額。

$0: Total amount of non-cash gifts (e.g. securities, equipment, buildings, artwork, other in-kind gifts) made to the charity for which tax receipts were issued.
0：非現金贈與總額（例如證券，設備，建築，藝術品，等實物禮品）..
$1,150: Total amount received from other registered charities.
$ 1,150：從其他註冊的慈善團體收到的總量。
$508,095: Charities don’t issue tax receipts when a donor can’t be identified or doesn't want one. This category also includes collection boxes.
$五十〇萬八千零九十五：慈善沒簽發有免稅扣繳憑單，因為捐款者無法辨識或不具名。此類別還包括捐款箱收入。
$0: Total amount received from any level of government in Canada.
$ 0：政府在加拿大任何機關獲得總金額。
$2,957,114: Income that doesn’t fit into other categories, such as sales revenue, interest and investment income, membership fees, etc.
$二百九十五萬七千一百十四：無法歸類到其他項目，如銷售收入，利息和投資收入，會員費，所得稅等。

2014 Expenditures: $2,331,151
2014年支出：$ 2,331,151

$2,257,433: Total amount spent on charitable programs. "Programs" cover all charitable activities the organization carries out on its own.
$二百二十五萬七千四百三十三：花在慈善方案總量。 該方案包含該組織自己的歸類為慈善的花費。

$0: Total amount spent on fundraising, including office expenses, overhead, promotion costs, etc.
$ 0：總金額花在籌款，包括辦公費用，管理費，促銷費用等。

$73,718: Total amount spent on management and administration, including board meetings, accounting, rent, office supplies, etc.
$七萬三千七百一十八：總金額花費在管理和管理，包括董事會會議，會計，租金，辦公用品等。
$0: Total amount of gifts to qualified organizations. The majority of these donees are registered charities but some other organizations qualify as well.
$ 0：贈送禮品給合法登記的組織總量。多數這些受贈人是註冊慈善機構，以及其他具資格的組織。
$0: Expenses that don’t fit into another category, including political activities.
$ 0：費用不適合到其他項目，包括政治活動。

Assets, 2014 Year End: $21,344,704
資產2014年末：$二一三四四七〇四
$3,342,397: Total cash readily available.
$ 3342397：等同現金資產總額。

$90,533: Amounts owed by individuals and organizations.
$九零五三三：由個人和組織所擁有的款項。
$0: Amounts invested in individuals and organizations
$ 0：投資於個人和組織的金額

$17,901,774: Land and buildings at fair market value as well as equipment, vehicles, etc. The figure is net accumulated ammortization.
$一千七百九十○萬一千七百七十四：以市價評估設備，車輛，土地和建築物等,此金額是扣除折舊後的淨額
$10,000: Assets not falling under one of the other categories.
$ 10000：資產而不能歸類到其他項目。

Liabilities, 2014 Year End: $3,362,041
負債，2014年底：$三百三十六萬二千零四十一
$89,408: Short-term portion of debt obligations such as loans, mortgages, notes, and payments due for goods and services received.
$八九四〇八：短期債務，如貸款，抵押，票據和貨物和服務的應付款項。

$3,272,633: Amounts owing to founders, directors/trustees and like officials, non-arm’s length employees or members.
$ 3272633：負債對象如創始人，或職務上像董事/受託人，與雇員或會員之交易所產生之負債
non-arm’s length
arm’s length transaction，「有距離」的雙方交易，也就是彼此無關係的雙方，其交易價格可說99%以上不會做假。但在non-arm's-length transaction的情形下，就是「沒有距離」的雙方交易，這可能是雙方非常親近例如母子公司。所以，稅務官員常會去查non-arm's-length transaction的交易是否有涉及逃漏稅。
$0: Liabilities not falling under one of the other categories.
$ 0：負債不可歸類其他項目。

葉小釵

$3,272,633: Amounts owing to founders, directors/trustees and like officials, non-arm’s length employees or members.
$ 3272633：負債對象如創始人，或職務上像董事/受託人，與雇員或會員之交易所產生之負債
很耐人尋味
團體募款,流到誰的名下, 竟然大覺學院,欠這些人有3百多萬加幣,折合台幣約75百萬!

妙莲花

葉小釵 发表于 2016-11-9 11:18
$3,272,633: Amounts owing to founders, directors/trustees and like officials, non-arm’s length empl ...

人家也要领工资吧，不是义务劳动

葉小釵

妙莲花 发表于 2016-11-9 11:32
人家也要领工资吧，不是义务劳动

對基層人員確實要薪水
但是,會計科目是薪資,不會是負債,會掛負債,就是公司不給你薪資,掛帳,才會列入負債

葉小釵

薪資項目應該在此類
$2,257,433: Total amount spent on charitable programs. "Programs" cover all charitable activities the organization carries out on its own.
$二百二十五萬七千四百三十三：花在慈善方案總量。 該方案包含該組織自己的歸類為慈善的花費。

葉小釵

sunsun 发表于 2016-11-8 22:02
最近成立善募中心，說是因為蓋寺院跟銀行借貸很多錢。

最近大覺公布財務資料的網站
http://donate2charities.ca/en/Gr ... _.2_837671320RR0001

葉小釵

上面是2014年財務資料整理,內容更詳細

sunsun

葉小釵 发表于 2016-11-9 12:28
上面是2014年財務資料整理,內容更詳細

謝謝美女

sunsun

募款名目這圖是公開的，私下的就不知道怎麼算。

gjhsbox

葉小釵 发表于 2016-11-9 12:13
對基層人員確實要薪水
但是,會計科目是薪資,不會是負債,會掛負債,就是公司不給你薪資,掛帳,才會列入負債

这张是balance sheet，也就是所谓的资产负债表，实际已支付的薪酬是不会显示在上边的。挂在负债项下的薪酬，属于应付员工薪酬部分。举个例子，公司在会计年度终了（比如大陆是12月底）的资产负债表上，会计提年终奖，但实际可能在第二年3-4月才支付，在这期间就会出现在负债项下。

gjhsbox

葉小釵 发表于 2016-11-9 12:14
薪資項目應該在此類
$2,257,433: Total amount spent on charitable programs. "Programs" cover all char ...

all charitable activities the organization carries out on its own 应该是指以该机构亲自执行的慈善活动花费 理论上这一科目应该不包括薪酬等营运类支出

sunsun

這是最近收到朋友給我的訊息

葉小釵

gjhsbox 发表于 2016-11-9 13:31
这张是balance sheet，也就是所谓的资产负债表，实际已支付的薪酬是不会显示在上边的。挂在负债项下的薪 ...

謝謝師兄解讀
一個慈善團體,還提年終獎金給要求樂捐給該團體的高階人士(我是指創辦人 董事等, 非只基層工作人員),也令人大開眼界