英文审计报告模板

Auditors’Report

ABC-SH(2023)ARNO.2023

TheBoardofDirectorsofXXX:

WehaveauditedtheaccompanyingbalancesheetsofXXXasofDecember31,2023,andtherelatedstatementsofincomefromJanuarytoDecember,2023.Thesesfinancialstatementsaretheresponsibilityofthecompany’smanagement.Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudits.

Weconductedourauditsinaccordancewithgenerallyacceptedauditingstandards.Thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosesinthefinancialstatements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Webelievethatourauditsprovideareasonablebasisforouropinion.

Inouropinion,thefinancialstatementsrefereedtoabovepresentfairly,inallmaterialrespects,thefinancialpositionofXXXXXasofDecember31,2023andtheresultsofitsoperationsfromJanuarytoDecemberinconformitywiththeChinaAccountingStandardforBusinessEnterprisesandtheChinaAccountingSystemforBusinessEnterprises.

Wenoticedthatthecompanyhasappliedforliquidation.Itisintheprocessofliquidation.

ABCCPAsCertifiedPublicAccountants

RegisteredinthePeople’srepublicofChina

Shanghai,officeJanuary10,2023

II.NotestoFinancialStatementsfortheYearEndedDecember31,2023

I.Generalinformation

XXXXXisinvestedbyXXXXXX.It’sestablishmentwasapprovedbythePeople’sGovernmentofShanghaionOctober23,2023andawardedbusinesslicensebytheCommercialandAdministrativeBureauofShanghaionJanuary27,2023.Businesslicensenumber:319499.RegisteredcapitalisUSD202300.Businesstermis20years.RegisteredAddress:Thirdfloor,departmentA,number213,TaiguRoad,Waigaoqiaofreetradezone,Shanghai.LegalrepresentativeisTANCHOKANG..Businessscope:processingtheautomaticequipment,fabrication,vidingtherevelanttechnologicalconsultingservices,storing(automaticequipmentandtheirparts),distributionofbusinessandaftersalesservices,exhibitionofsomerelevantproduct,technologicaltrainning,internationaltrade,tradeoftransition,tradewiththecompaniesofthefreetradezone,tradeagency,agencyforthecompanieswhohavetheoperatingrightstoimportandexportandthetradewiththecompaniesofnone-freetradearea,basiccommercialprocessingandbusinesscommercialconsultingservices.Approvedbythebroadmeeting，thecompanyappliedforliquidationonNovember1,2023.Itisintheprocedureofliquidationnow.

II.SummaryofSignificantAccountingPoliciesandEstimates

1.BasisofFinancialStatementPreparation

ThefinancialstatementshavebeenpreparedinaccordancewiththeChinaAccountingStandardsforBusinessEnterprises,theChinaAccountingSystemforBusinessEnterprisesandotherrelatedregulations.

2.FiscalYear

TheCompanyadoptsthecalendaryearasitsfiscalyear,fromJanuary1toDecember31.

3.BasisofAccounting

TheCompanyadoptstheaccrualbasisforitsaccountingtreatments.Thefinancialstatementshavebeenpreparedonthehistoricalcostbasisofaccounting.

4.ReportingCurrency

TheRenminbi(RMB)isthereportingcurrencyofthecompany.TransactionsrecordedinforeigncurrenciesareconvertedintoRMBatthemidofmarketexchangerateatthetransactiondate.TheforeigncurrencybalancesofeachforeigncurrencyaccountareconvertedintoRMBattheendofmarketexchangerateofthebalancesheetdate.Thedifferencebetweentheamounttranslatedattheclosingrateandthecarryingamountshouldbetreatedasexchangegainorlossinthecurrentperiod.

5.RecognitionofCashequivalents

Thecashequivalentsrefertoanassetcharacterizedbyitsshortterm,easytransformationtocashandlowriskinvaluechange.Thecashandcashequivalentsofourcompanyincluding:cash,,cashinbanks,othercashandshort-terminvestmentforlessthanthreemonths.

6.Fixedassets,Depreciation

Fixedassetsareassetswithausefullifeoveroneyear,heldforuseintheproductionofgoodsorsupplyofservices,forrentaltoothers,orforadministrativepurposes,ortherevaluesarehigharealsoincludedasfixedassets.

Fixedassetsarerecordedatthehistoricalcostonacquisition.TheCompanyappliesastraight-linedepreciationmethod.Theestimatedresidualvalueis10%onthecost.Theusefullivesandannualdepreciationrateofeachcategoryoffixedassetsarestatedasfollowing:

Item

Usefullife

(Year)

Annualdepreciation

rate(%)

furniture

5

18%

Managementtools

5

18%

Mechanicaltools

5

18%

7.Recognitionofrevenue

Revenuefromthesaleofgoodsshouldberecognizedwhenallthefollowingconditionshavebeensatisfied:

1）theCompanyhastransferredtothebuyerthesignificantrisksandrewardsofownershipofthegoods;

2）theCompanyretainsneithercontinuingmanagerialinvolvementtothedegreeusuallyassociatedwithownershiporeffectivecontroloverthegoodssold;

3）itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheCompany;

4）therelevantamountofrevenueandcostscanbemeasuredreliably.

8.Taxation

1)valueaddedtax

wearerecognizedasgeneraltaxpayerbyrevenueauthorizedinstitution.Taxrateis17%。

2)incometaxofenterprise

OurcompanyregisteredintheWaigaoqiaoFreeTradeZonePudongNewArea.Thetaxrateis15%.Measurementoftheincometaxisexpenseisaccordingtothepayablemethod.Thecalculationofassessableincomeandincometaxisaccordingtotherelevanttaxlaws

3）personalincometax

Thecalculationoftheemployees’sincometaxisaccordingtotheChinesetaxationlaws.Thecompanywillrepresenttheemployeestopaytheincometax

4）othertax

Calculatedandrecognizeaccordingtotherevelantregulationsofthetaxationlaws

III.NotestotheFinancialStatements

Note1:Monetaryfunds

OnDecember,31,2023,balanceofmonetaryfundsisRMB584582.2.Detailsareasfollows:：

Item

Cashonhand

50.00

Cashinbank

584,532.20

Total(rmb)

584,582.20

Othercashinbankincludedasfollowing:

currency

2023.12.31

Amount

Exchangerate

RMB

RMB

190,083.75

190,083.75

USD

48,877.16

8.0702

394,448.45

Totle

584,532.20

Note.2:FixedassetsandAccumulateddepreciation

items

Beg.Bal.

Additionals

Disposals

EndBal.

furniture

-

91,964.00

91,964.00

-

Managementools

-

115,851.00

115,851.00

-

Mechanicaltools

-

43,735.00

43,735.00

-

subtotle

-

251,550.00

251,550.00

-

TotalAccu.