What is XBRL? 什么是XBRL？
XBRL stands for eXtensible Business Reporting Language, a language used in computers to present financial statements such that they can be retrieved from online records and transferred directly to users such as auditors, regulators, financial analysts for various purposes.
XBRL代表可扩展的商业报告语言，一种在计算机中用来呈现财务报表的语言，这样财务报表就可以从在线记录中检索出来，并直接传输给用户，如审计员、监管者、财务分析师等，用于各种目的。
The Accounting & Corporate Regulatory Authority (ACRA) implemented a new filing requirement for Singapore incorporated companies to file their financial statements (FS) in full XBRL format with effect from 3 March 2014.
自2014年3月3日起，会计与企业监管局（ACRA）对新加坡注册公司实施了一项新的备案要求，要求公司以XBRL格式提交其财务报表（FS）。
Why the need for XBRL? 为什么需要XBRL？
ACRA believes that the use of XBRL will achieve the objectives of facilitating the conduct of business in Singapore, providing more value-added financial information and enhancing the regulatory environment with improved transparency and timely dissemination of relevant financial information.
ACRA认为，XBRL的使用将实现以下目标：促进在新加坡开展业务，提供更多的增值财务信息，并通过提高透明度和及时传播相关财务信息来改善监管环境。
Who is responsible for the correct representation and accuracy of information? 谁对信息的正确表达和准确性负责？
Directors of the companies will continue to be responsible for the correctness and accuracy of the company’s financial statements in XBRL format filed with ACRA. They are therefore advised to check the information to be filed before authorising their company or authorised persons to submit the information on behalf of the company to ACRA.
公司董事将继续对向ACRA提交的XBRL格式的公司财务报表的正确性和准确性负责。因此，建议他们在授权其公司或授权人员代表公司向ACRA提交信息之前，检查待归档的信息。
Who needs to file and who is exempted 谁需要申报，谁被豁免
All Singapore incorporated companies which are either limited or unlimited by shares are required to file a full set of financial statements in XBRL format, according to a minimum requirement list within the ACRA Taxonomy.
根据ACRA分类法中的最低要求列表，所有股份有限或无限的新加坡公司都必须以XBRL格式提交一套完整的财务报表。
The following types of companies are exempted from filing their full set of financial statements in XBRL format, and will file their financial statements in PDF with Financial Statements Highlights in XBRL format instead:
以下类型的公司不必以XBRL格式提交其全套财务报表，而是将其财务报表以PDF格式提交，而财务报表摘要则采用XBRL格式：
- Companies which are (1) Commercial Banks; (2) Merchant Banks; (3) Registered Insurers; and (4) Finance Companies, that are regulated by the Monetary Authority of Singapore; and
（1）商业银行；（2）金融机构；（3）注册保险公司；（4）受新加坡金融管理局监管的金融公司；以及 - Companies allowed by law to prepare accounts in accordance with accounting standards other than SFRS, SFRS for Small Entities and IFRS (International Financial Reporting Standards).
法律允许按照SFRS（新加坡财务报告准则）、小型实体SFR和IFRS（国际财务报告准则）以外的会计准则编制账目的公司。
Insolvent EPCs will have the following options to file their financial statements with ACRA:
资不抵债的豁免私人公司将有以下选择向ACRA提交其财务报表：
- A full set of financial statements in XBRL format; or
XBRL格式的全套财务报表；或 - A full set of financial statements in PDF with Financial Statements Highlights in XBRL format.
一套完整的财务报表PDF格式，其中财务报表以XBRL格式突出显示。
Companies limited by guarantee, foreign companies or local branches of foreign companies will continue to file only their financial statements in PDF format to ACRA.
担保有限公司、外国公司或外国公司的本地分支机构将继续只向ACRA提交PDF格式的财务报表。
How can I file? 我如何呈报？
You can either: 您可以：
- do-it-yourself – log on to the Bizfile website, go through all the procedures and prepare the XBRL report yourself; or
自己动手-登录Bizfile网站，完成所有程序，自己准备XBRL报告；或者 - free yourself of the hassle by engaging a professional firm like Benevolent Fortune to assist you in the preparation
通过聘请一家像仁爱财富这样的专业公司来帮助你做好准备，让自己从烦恼中解脱出来
To facilitate DIY XBRL filing, ACRA has provided a free online tool known as “BizFinx Preparation Tool” to enable companies to prepare and manage their FS in XBRL.
为了方便自助式xbrl文件的呈报，ACRA提供了一个免费的在线工具，称为“BizFinx准备工具”，使公司能够在XBRL中准备和管理其财务报表。
What are the advantages of outsourcing? 外包有什么好处？
As directors are responsible for the correct representation and accuracy of the information filed, it is often something that they or the business owner works on personally. However, the filing process can be time-consuming and daunting, taking up valuable time that could be spent on core business functions.
由于董事对所提交信息的正确表述和准确性负有责任，这通常是他们或企业所有者亲自处理的事情。然而，呈报过程可能耗时且令人望而生畏，会占用宝贵的时间，而这些时间可能会花在核心业务功能上。
Outsourcing the filing to a professional accounting services firm allows directors and business owners to allocate valuable resources to focus on their business.
将文件外包给专业的会计服务公司可以让董事和企业主分配宝贵的资源专注于他们的业务。
Outsourcing helps eliminate the hassle of figuring out how to use the online filing system, selecting the required information for disclosure, entering the information manually, and reviewing the financial statements.
外包有助于消除弄清楚如何使用在线呈报系统、选择需要披露的信息、手动输入信息以及审查财务报表等麻烦。
