财务报告财务报表英文版

XXCo.,Ltd.

AnnualAuditReport

YZXXZ()No.2XX56

XXCertifiedPublicAccountantsCo.,Ltd.

Content

I.Auditreport2

II.Financialstatements6

(i)BalanceSheetPage3

(ii)IncomeStatementPage4

(iii)CashFlowStatementPage5

(iv)ChangeStatementofOwners’EquityPage6

III.Explanatorynotesoffinancialstatements23

XXCERTIFIEDPUBLICACCOUNTANTSCO.,LTD

AuditReport

YZXXZ()No.2XX56

XXCo.,Ltd.,

WehaveauditedtheaccompanyingfinancialstatementsofXXCo.,Ltd.(hereinafterreferredtoas“yourcompany”),includingthebalancesheetasatDecember31,,theincomestatement,cashflowstatementandchangestatementofowners’equityofaswellasexplanatorynotesoffinancialstatements.

I.Management’sresponsibilityforthefinancialstatements

Managementofyourcompanyisresponsibleforthepreparationandfairpresentationoffinancialstatements.Thisresponsibilityincludes:(1)preparingthefinancialstatementsandreflectingfairrepresentationinaccordancewithprovisionsoftheAccountingStandardsforBusinessEnterprises;(2)designing,implementingandmaintainingthenecessaryinternalcontrolinordertofreefinancialstatementsfrommaterialmisstatement,whetherduetofraudorerror.

II.Auditor’sresponsibility

Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithprovisionsoftheChineseCertifiedPublicAccountantsAuditingStandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.

Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor’sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,thecertifiedpublicaccountantsconsidertheinternalcontrolrelevanttothepreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareaappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.

Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.

III.Auditopinion

Inouropinion,thefinancialstatementsofyourcompanyhavebeenpreparedinaccordancewithprovisionsoftheAccountingStandardsforBusinessEnterprisesinallmaterialaspects,andpresentfairlythefinancialpositionofyourcompanyasofDecember31,andtheresultsofitsoperationsandcashflowsof.

XXCertifiedPublicAccountantsCo.,Ltd.

ChineseCertifiedPublicAccountant:

Guangdong,China

ChineseCertifiedPublicAccountant:

February29,

BalanceSheet

December31,

KQ01

Enterprisename:XXCo.,Ltd.

Unit:RMBYuan

Asset

NoteNo.

Endingamount

Beginningamount

Liabilitiesandowners’equity

NoteNo.

Endingamount

Beginningamount

Currentassets:

Currentliabilities:

Monetaryfunds

Short-termborrowings

Financialassetsmeasuredatfairvalueanditschangesincludedinthecurrentprofitandloss

Financialliabilitiesmeasuredatfairvalueanditschangesincludedinthecurrentprofitandloss

Derivativefinancialassets

Derivativefinancialliabilities

Notesreceivable

Notespayable

Accountreceivable

Accountpayable

Accountpaidinadvance

Accountreceivedinadvance

Interestreceivable

Employees’compensationpayable

Dividendreceivable

Taxpayable

Otheraccountsreceivable

Interestpayable

Inventory

Dividendpayable

Assetsdividedasavailableassetsforsale

Otheraccountspayable

Non-currentassetsduewithin1year

Liabilitiesdividedasavailableliabilitiesforsale

Othercurrentassets

Non-currentliabilitiesduewithin1year

Totalcurrentassets

Othercurrentliabilities

Totalcurrentliabilities

Non-currentliabilities:

Long-termborrowings

Bondspayable

Including:Preferredshares

Perpetualcapitalsecurities

Long-termaccountpayable

Long-termemployees’compensationpayable

Non-currentassets:

Specialpayables

Availableforsalefinancialassets

Accruedliabilities

Held-to-maturityinvestments

Deferredincome

Long-termaccountreceivable

Deferredtaxliabilities

Long-termequityinvestment

Othernon-currentliabilities

Investingrealestate

Totalnon-currentliabilities

Fixedasset

7

Totalliabilities

Projectinconstruction

Owners’equity(orshareholders’equity)

Engineeringmaterial

Paid-incapital(orsharecapital)

16

Fixedassetdisposal

Otherequityinstruments

Productionbiologicalassets

Including:Preferredshares

Oilandgasassets

Perpetualcapitalsecurities

Intangibleassets

8

Capitalsurplus

17

Developmentexpense

Minus:Treasurystock

Goodwill

Othercomprehensiveincomes

Long-termexpensetobeapportioned

Specialreserve

Deferredtaxassets

9

Earnedsurplus

Othernon-currentassets

Undistributedearnings

18

Totalnon-currentassets

Totalowners’equity

Totalassets

Totalliabilitiesandowners’equity

2

IncomeStatement

Yearof

KQ02

Enterprisename:XXCo.,Ltd.

Unit:RMBYuan

Item

NoteNo.

Amountatcurrentperiod

Amountatsameperiodinlastyear

I.Operatingincome

1

Minus:Operatingcost

1

Businesstaxandsurcharges

2

Sellingexpenses

Administrativeexpenses

Financialexpenses

3

Assetimpairmentloss

4

Plus:Gainfromchangeinfairvalue(losswith“-”)

Gainfrominvestment(losswith“-”)

Including:Incomefrominvestmentinaffiliatedenterpriseandjointenterprise

II.Operatingprofit(losswith“-”)

Plus:Non-businessincome

5

Including:Gainfromnon-currentassetdisposal

Minus:Non-businessexpenditure

6

Including:Lossfromnon-currentassetdisposal

III.Totalprofit(totallosswith“-”)

Minus:Incometaxexpense

7

IV.Netprofit(netlosswith“-”)

V.Netafter-taxamountofothercomprehensiveincomes

(i)Othercomprehensiveincomesnotreclassifiedintoprofitandlossinfuture

1.Changesfornetliabilityornetassetofremeasuredandresetbenefitplan

2.Sharesenjoyedinothercomprehensiveincomesnotreclassifiedintoprofitandlossbytheinvestedunit

(ii)Othercomprehensiveincomesreclassifiedintoprofitandlossinfuture

1.Sharesenjoyedinothercomprehensiveincomesreclassifiedintoprofitandlossbytheinvestedunitinfuture

2.Profitandlossfromfairvaluechangeoffinancialassetsavailableforsale

3.Profitandlossfromheld-to-maturityinvestmentreclassifiedtofinancialassetsavailableforsale

4.Effectivepartforhedgingprofitandlossofcashflow

5.Translationbalanceofforeigncurrencyfinancialstatements

6.Others

VI.Totalcomprehensiveincomes

VII.Earningspershare

(i)Basicearningspershare(Yuan/Share)

(ii)Dilutedearningspershare(Yuan/Share)

4

CashFlowStatement

Yearof

KQ03

Enterprisename:XXCo.,Ltd.

Unit:RMBYuan

Item

NoteNo.

Amountatcurrentperiod

Amountatsameperiodinlastyear

I.Cashflowfromoperatingactivities:

Cashreceivedfromsaleofgoodsorrenderingofservices

Refundoftaxandlevies

Othercashreceivedrelatingtooperatingactivities

Sub-totalofcashinflowsfromoperatingactivities

Cashpaidforgoodsandservices

Cashpaidtoandonbehalfofemployees

Paymentsofalltypesoftaxes

Othercashpaidrelatingtooperatingactivities

Sub-totalofcashoutflowsfromoperatingactivities

Netcashflowsfromoperatingactivities

II.Cashflowfrominvestingactivities:

Cashflowfromdisposalofinvestments

Cashreceivedfromreturnsofinvestments

Cashreceivedfromincomesoninvestments

Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets

Othercashreceivedrelatingtoinvestingactivities

Sub-totalofcashinflowsfrominvestingactivities

Cashpaidtoacquirefixedassets,