审计报告英文版(全)

1、精选文库 AUDITORS REPORT Yue Hua Shen / Yan Zi (2014) No. 0002 ICPA filing number: 020201401000420 To all shareholders of * Co., Ltd: We have audited the accompanying financial statements of * Co., Ltd ( “Your Company” ), which comprise the balance sheetas of 31 December 2013, the income statement,state

2、ment of changes in owners equity and cash flow statement for the year then ended, and notes to the financial statements. I. Management s responsibility for the financial statements Management of your Company is responsible for the preparation and fair presentation of financial statements.This respon

3、sibility includes: (1) in accordance with the Accounting Standardsfor Business Enterprises and its relevant provisions, preparing the financial statements and reflecting fair presentation; (2) designing, implementing and maintaining the necessary internal control in order to free financial statement

4、s from material misstatement, whether due to fraud or error. II. Auditors responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. Those standards re

5、quire that we comply with ethical requirements and plan and perform the audit to obtain reasonableassurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statem

6、ents. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error. In making those risk assessments, we consider the internal control relevant to the preparation and fair presentatio

7、n of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. An audit also includes evaluating the appropriatenessof accounting policies used and the reasona

8、blenessof 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. III. Opinion In our opinion, the financial statem

9、ents of your Company have been prepared in accordance with the Accounting Standards for Business Enterprise and its relevant provisions in all material respect, and present fairly the financial position of your Company as of 31 December 2013, and the results of its operations and cash flows for the

10、year then ended. Guangdong Huaxin Accounting Firm (general partner) Guangdong, China Chin ese Certified P ublic Acco untant: Chin ese Certified P ublic Acco untant: Jan uary 3, 2014 BALANCE SHEET Un it: RMB Yuan AS OF 31 DECEMBER 2013 Company: * Co., Ltd Asset Ending bala nee Beg inning Bala nee Lia

11、bilities and all p arties equity (or shareholders equity) Ending bala nee Beg inning Bala nee Current Assets: Curre nt liabilities: Mon etary funds Short-term borrow ings Tran sact ionfinan cial asset Tran sact ion finan cial liabilities Notes receivable Notes p ayable Acco unt receivable Acco unt p

12、 ayable Acco unt p aid in adva nee Acco unt received in advanee In terest receivable Empioyee s compen sati on p ayable Divide nd receivable Tax p ayable Other acco unt receivable In terest p ayable Inven tories Divide nd p ayable Non-current assets due withi n 1 year Other acco unt p ayable Other c

13、urre nt assets - - Non-curre ntliabilities due withi n 1 year Total curre nt assets - Other curre nt liabilities Non-curre nt assets: Total curre nt liabilities - Availableforsale finan cial assets Non-curre nt liabilities: Maturity in vestme nts Lon g-term borrow ings Lon g-termacco unt receivables

14、 Bonds p ayable Lon g-termequity inv estme nt Lon g-termacco unt p ayable Inv esti ng prop erty Sp ecial p ayables Fixed asset Accrued liabilities P roject in con struct ion Deferred tax liabilities Engin eeri ng material Othernon-curre nt liabilities Fixed asset dis posal Totalnon-curre nt liabilit

15、ies P roductio nbiological assets Total liabilities - Oil and gas assets Owner s equity ( or shareholders equity) Intan gible assets Paid-in capital (or share cap ital) Devel opment expense Cap ital surplus - Goodwill Less: Treasury Stock Lon g-term expense to be app orti oned Earned surplus Deferre

16、d tax assets Reta ined earnings - Other non-curre nt assets Total owner equity (or shareholders equity) - Total non-curre nt assets - Total assets Total liabilities and owner s equity (or shareholders equity) Prep ared by: Audited by: Finance Man ager: Company Leader: INCOME STATEMENT Un it: RMB Yua

17、 n FOR THE YEAR ENDED 31 DECEMBER 2013 Company: * Co., Ltd Items Cumulative amount in this year Amount in last year I. Op erati ng in come Minus: Op erati ng cost Taxes and associate charges Selli ng and distributio n expen ses Admi nistrative expen ses - Finan cial expense - Asset imp airme nt loss

18、 PI us: gain from cha nge in fair value ( loss with Gai n from in vestme nt ( loss with -) In cludi ng: in come form inv estme nt on affiliated enterp rise and joint enterp rise II. Operating profit (loss with ) Plus: non-bus in ess in come - - Less: non-bus in ess expense In clud ing: loss from non

19、-curre nt asset dis posal III. Total profit (loss with -) - Less: In come tax IV. Net profit (loss with ) - V. Earnings per share (I) basic earnings per share (II) diluted earnings per share VI. Other comp rehe nsive earnings VII. Total comp rehe nsive earnings - Prep ared by: Audited by: Finance Ma

20、n ager: Company Leader: CASH FLOW STATEMENT Un it: RMB Yua n FOR THE YEAR ENDED 31 DECEMBER 2013 Company: * Co., Ltd Items Times Amount in this year Cumulative amount in last year 1. Cash flows aris ing from op erat ing activities: 0 Cash received from sales of goods or rending o services 1 Refund o

21、f tax and fare received 2 Other cash received relati ng to op erat ing activities 3 Sub-total of cash in flows 4 Cash p aid for goods and services 5 Cash p aid to and on behalf of empio yees 6 Tax and fare p aid 7 Other cash p aid relati ng to op erati ng activities 8 Sub-total of cash outflows 9 Ne

22、t cash flow from op erat ing activities 10 2. Cash flows aris ing from inv estme nt activities 0 Cash received from return of in vestme nts 11 Cash received from in vestme nt in come 12 Net cash received from dis posal of fixed assets, intan gible assets and other Ion g-term assets 13 Net cash recei

23、ved from dis posal of subsidiaries and other bus in ess un its 14 Other cash received relating to investment activities 15 Sub-total of cash in flows 16 Cash p aid for acquiri ng fixed assets, intan gible assets and other long-term assets 17 Cash paid for acquiri ng inv estme nts 18 Net cash receive

24、d from subsidiaries and other bus in ess un its 19 Other cash p aid relati ng to inv estme nt activities 20 Sub-total of cash outflows 21 Net cash flow from inv esti ng activities 22 3. Cash flows aris ing from financing activities: 0 Cash received from absorb ing in vestme nt 23 Cash received from

25、borrow ings 24 Other cash relati ng to financing activities 25 Sub-total of cash in flows 26 Cash p aid for settli ng debt 27 Cash p aid for distributi on of divide nds or p rofit or reimbursi ng in terest 28 Other cash payments relating to financing activities 29 Sub-total of cash outflows 30 Net c

26、ash flow from financing activities 31 4. In flue nee on cash due to fluctuati on in excha nge rate 34 5. Net in crease in cash and cash equivale nts 35 Add : Bala nee of cash and cash equivale nts at the beg inning of the year 36 6. Bala nee of cash and cash equivale nts at the end of the year 37 Su

27、pp leme ntary in formati on: 0 Attached p roject of cash flow stateme nt 0 1. Net profit is adjusted to cash flow of op erati ng activities 0 Net profit 38 Imp airme nt of assets 39 Fixed asset depreciation, depletion of oil and gas assets and depreciation of productive biological assets 40 Amortiza

28、ti on of intan gible assets 41 Amortizati on of Ion g-term prep aid expen ses 42 Treatment of losses of fixed assets,intangible assets and other Ion g-term assets 43 Loss on retireme nt of fixed assets 44 Loss of cha nges in fair value 45 Finance costs 46 In vestme nt losses 47 Decrease in deferred

29、in come tax assets 48 In crease in deferred in come tax liabilities 49 Decrease in inven tories 50 Decrease in op erati ng receivables 51 In crease in operati ng payables 52 Others 53 Net cash flow from op erat ing activities 54 2. Inv esti ng and financing activities not relat ing to cash 0 Debt in

30、to cap ital 55 Con vertible debt due with in one year 56 Finance leased fixed assets 57 3. Net in crease in cash and cash equivale nts 0 Bala nee of cash at the end of this p eriod 58 Less: bala nee of cash at the beg inning of this p eriod 59 Add: bala nee of cash equivale nts at the end of this p

31、eriod 60 Less: balanee of cash equivalents at the beg inning of this p eriod 61 Net in crease in cash and cash equivale nts 62 Company Leader: Prep ared by: Audited by: Finance Man ager: STATEMENT OF CHANGES IN OWNEREQUITY FOR THE YEAR ENDED 31 DECEMBER 2013 Company: * Co., Ltd Items Amount in this

32、year Amount in last year P aid-u P cap ital Capita l surplu s Earned surplu s Retai n ed earni n gs Total owner s equity P aid -up cap it al Capi tal surpi us Earn ed surpi us Reta ined earni ngs Total own ers equit y I. bala nee at the end of last year - - - - - Add:cha ngeof acco un ti ng p olicy

33、- - - - - - - - Correcti on of errors in p revious p eriod - - - - - - - - - - II. Bala nee at the begi nning of this year - - - - - - - - - - III. I ncrease/ decrease of amount in this year ( “” means decrease) (I) Net profit - - - - - - (II) Gains and losses directly in eluded in the own ers equit

34、y 1. Net cha nge amount in fair value of financial assets available for sale 2. In flue nee of cha nges in other own ers equity of inv estors un der the equity method 3. In flue nee of in come tax relat ing to the owners equipyoject 4. Others - - - - - - Subtotal of (I) and (II) - - - - - - - - (III

35、) Input an reduced cap ital of owners - - - - - 1. Input cap ital of owners - - - - - - 2.Am ount of shares included in the owners equity 3. Others - - - - - - - - (IV) Profit distributio n - - - - - - - - - - 1. Withdrawing earned surplus - - - - - - - - - - 2. Distributio n to all owners (or share

36、holders) - - - - - - - - 3. Others - - - - - - - - - - (V) In ternal carry ing forward of owners equity 1.Cap italsurplus tran sfers to p aid-i n cap ital (or share cap ital) 2.Earned surplus tran sfers to p aid-i n cap ital (or share cap ital) 3. Earned surplus makes up losses - - - - - - - - - - 4

37、. Others - - - - - - - - IV. Bala nee at the end of this period - - - - - - Legal representative: Person in charge of accounting: Leader of accounting dep artme nt: * CO., LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31,2013 (All amou nts in RMB Yua n) I. Company P rofile * Co.,

38、 Ltd. (here in after referred to as the Co mpan y) is a limited liability company (Sino-foreign joint venture) jointly invested and established by * Co., Ltd. and * Limited on 24 June 2013. On December 26, 2013, the shareholders have been changed to* co., ltd and * LIMITED. Bus in ess Lice nse of En

39、terp rise Legal Person Lice nse No.: Legal Rep rese ntative: Registered Ca pi tal: RMB (P aid-in Ca pital: RMB ) Address: Busin ess Scope: Financing and leas ing bus in ess; leas ing bus in ess; pu rchase of leased prop erty from home and abroad; residue value treatme nt and maintenance of leased pr

40、operty; consulting and guarantees of lease transaction (articles invoIved in the in dustry lice nse man ageme nt would be dealt in terms of n ati onal releva nt st ipu lati ons) II. Declarati on on follow ing Acco un ti ng Stan dard for Bus in ess Enterp rises The financial statements made by the Co

41、mpany are in accordanee with the requireme nts of Acco un ti ng Sta ndard for Busin ess Enterp rises, which reflects the financial position, financial performanee and cash flow of the Company truly and comp letely. III. Basic of prep arati on of finan cial stateme nts The Company impi eme nts the Ac

42、co unting Stan dards for Bus in ess Enterp rises (Finance and Accounting 2006 No. 3” )issued by the Ministry of Finance on February 15, 2006 and the successive regulati ons. The Company prep ares its finan cial stateme nts on a going concern basis, and recog ni zes and measuresits acco unting items

43、in comp lia nee with the Acco un ti ng Stan dards for Bus in ess Enterp rises -Basic Stan dards and other releva nt acco unting sta ndards, app licati on guideli nes and criteria for interpretation of provisions as well as the significant accounting policies and acco un ti ng estimates on the basis

44、of actual tran sacti ons and eve nts. IV. The main acco un ti ng p olicies, acco un ti ng estimates and cha nges Fiscal year The Company adopts the cale ndar year as its fiscal year from January 1 to December 31. Fun cti onal curre ncy RMB was the fun cti onal curre ncy of the Company. Accounting me

45、asurement a卄 ribute The Company adopts the accrual basis for accounting treatments and double-entry bookkee ping of borrow ing for finan cial acco un ti ng. The historical cost is gen erally as the measureme nt attribute, and whe n acco un ti ng eleme nts determ ined are in line with the requirement

46、s of Accounting Standards for Enterprises and can be reliably measured,the replacement cost, net realizable value and fair value can be used for measureme nt. Acco un ti ng method of forei gn curre ncy tran sacti ons The Compan yforeig n curre ncy tran sact ions adopt app roximate spot excha nge rat

47、e of the transaction date to convert into RMB in accordanee with systematic and rati onal method; on the bala nee sheet date, the foreig n curre ncy mon etary items use the spot exchange rate of the balanee sheet date. All balances of exchange arising from differe nces betwee n the bala nee sheet da

48、te spot excha nge rate and the in itial recognition or the former balanee sheet date spot exchange rate, except that the excha nge gains and losses aris ing by borrow ing foreig n curre ncy for the con structi on or production of assetseligible for capitalization are transactedin accordancewith cap

49、italizati on principl es, are in eluded in p rofit or loss in this p eriod; the foreig n curre ncy non-mon etary items measured at historical cost will still be conv erted with the spot excha nge rate of the tran sact ion date. The sta ndard for recog nizing cash equivale nt Whe n making the cash fl

50、ow stateme nt, cash on hand and dep osits readily to be p aid will be recog ni zed as cash, and short-term (usually no more tha n three mon ths), highly liquid and readily con vertible to known amounts of cash with in sig nifica nt risk of cha nges in value are recog ni zed as cash equivale nt. Fina

51、n cial In strume nts Classificati on, recog niti on and measureme nt of finan cial assets -The company at the time of in itial recog niti on of finan cial assets divides it into the following four categories: financial assets measured at fair value with changes in eluded in the p rofit or loss of th

52、is p eriod, loa ns and receivables, finan cial assets available for sale and held-to-maturity inv estme nts. Finan cial assets are measured at fair value whe n in itially recog ni zed. Releva nt tran sact ion costs of finan cial assets measured at fair value with cha nges in eluded in the p rofit or

53、 loss of this p eriod are recog ni zed in p rofit or loss of this p eriod, and releva nt tran sact ion costs of other categories of finan cial assets are recog ni zed in the amount in itially recog ni zed. -Finan cial assets measured at fair value with cha nges in eluded in the p rofit or loss of th

54、is p eriod refer to the short-term sales finan cial assets, in clud ing finan cial assets held for trad ing or finan cial assets measured at fair value with cha nges in eluded in the profit or loss of this period designated upon initial recognition by the management. Finan cial assets measured at fa

55、ir value with cha nges in eluded in the p rofit or loss of this p eriod are subseque ntly measured at fair value, and the in terest or cash divide nds obta ined duri ng the holdi ng p eriod will be recog ni zed as inv estme nt in come, and the gains or losses of the cha nge in fair value at the end

56、of this p eriod are recog ni zed in the p rofit or loss in this p eriod. Whe n it is dis posed, the differe nee betwee n the fair value and the in itial recorded amount is recog ni zed as inv estme nt in come, while adjusti ng gains from cha nges in the fair value. -Loans and receivables: the non-de

57、rivative financial assetswithout the price in an active market and with fixed and determ in able recovery cost are classified as loa ns and receivables. Loa ns and receivables adopt the effective in terest method and take amortized cost for subsequent measurement, and gains or losses arising from de

58、recognition, impairment or amortization are included in the profit or loss of this period. -Financial assets available for sale: including non-derivative financial assets available for sale recog ni zed in itially and other non-derivative finan cial assets exce pt for loa ns and receivables, held-to

59、-maturity inv estme nts and trad ing finan cial assets. Finan cial assets available for sale are subseque ntly measured at fair value, and in terest or cash divide nds obta ined duri ng the hold ing p eriod will be recog ni zed as inv estme nt in come, and gains or losses aris ing from the cha nges

60、in fair value at the end of this period are recognized directly in owners equity until the financial asset is derecog ni zed or imp aired and the n is recog ni zed as the p rofit or loss in this p eriod. -Held-to-maturity investments: the non-derivative financial assets with clear inten ti on and ab