英文版审计报告.doc

CHINA AUDIT INTERNATIONAL CERTIFIED PULIC ACCOUNTANTSADDRESS: 8th floor, Building C, Yuhuidasha, No. 73 Fucheng Road, Haidian,Beijing, China, 100143Tel: +86 10 68731010 Fax:uditors Report Ref: CAICPA (2012) No. 01010218Auditors Report to the Shareholders ofCHINA AEROSPACE CONTRUCTION GROUP CO., LTD.We have audited the accompanying financial statements of CHINA AEROSPACE CONTRUCTION GROUP CO., LTD, which comprise the balance sheet as at December 31, 2011, and the income statement, cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.Managements Responsibility for the Financial StatementsManagement is responsible for the preparation of these financial statements in accordance with the Accounting Standards for Business Enterprises and Accounting Systems for Business Enterprises. This responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; (2) selecting and applying appropriate accounting policies; (3) making accounting estimates that are reasonable in the circumstances.Auditors ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Independent Auditing Standards of China. These standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment ofthe risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation of the financial statementsin order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressingan opinion on the effectiveness of the entitys internal control. An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of CHINA AEROSPACE CONTRUCTION GROUP CO., LTD as of December 31, 2011, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and Accounting Systems for Business Enterprises .China Certified Public Accountant: LIU Juren, LI guiqinCHINA AUDIT INTERNATIONAL CERTIFIED PULIC ACCOUNTANTSMarch 10, 2012Balance Sheet1流动资产Current assets2货币资金Cash at bank and on hand3交易性金融资产Financial assets held for trading4应收票据Notes receivable5应收账款Accounts receivable6预付款项Advances to suppliers应收利息Interest receivable应收股利Dividends receivable其他应收款Other receivables存货Inventories一年内到期的非流动资产Current portion of non-current assets其他流动资产Other current assets流动资产合计Total current assets非流动资产Non-current assets可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment properties固定资产Fixed assets在建工程Construction in progress工程物资Construction materials固定资产清理Fixed assets pending for disposal生产性生物资产Bearer biological assets油气资产Oil and gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term prepaid expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets非流动资产合计Total non-current assets资产总计Total assets负债及所有者权益Liabilities and owners equity流动负债Current liabilities短期借款Short-term borrowings交易性金融负债Financial liabilities held for trading应付票据Notes payable应付账款Accounts payable预收款项Advances from customers应付职工薪酬Employee benefits payable应交税费Taxes payable应付利息Interest payable应付股利Dividends payable其他应收款Other payables一年内到期的非流动负债Current portion of non-current liabilities其他流动负债Other non-current liabilities流动负债合计Total current liabilities非流动负债Non-current liabilities长期借款Long-term borrowings应付债券Debentures payable长期应付款Long-term payable专项应付款Payables for specific projects预计负债Provisions递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities非流动负债合计Total non-current liabilities负债合计Total liabilities所有者权益Owners equity实收资本Paid-in capital资本公积Capital surplus盈余公积Surplus reserve未分配利润Undistribu