审计报告材料英文版(全

1、实用标准文案 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 sheet as of 31 December 2013, the income statement,stat

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

3、nsibility includes: (1) in accordance with the Accounting Standards for 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 stateme

4、nts 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

5、require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance 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 sta

6、tements. 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 present

7、ation 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 appropriateness of accounting policies used and the re

8、asonableness 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. III. Opinion In our opinion, the financial

9、statements 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 文档实用标准文案 2013, and the results of its operations and cash

10、 flows for the year then ended. Guangdong Huaxin Accounting Firm (general partner) Guangdong, China Chinese Certified Public Accountant: Chinese Certified Public Accountant: January 3, 2014 BALANCE SHEET AS OF 31 DECEMBER 2013 Unit: RMB Yuan Company: * Co., Ltd Asset EndingBeginniLiabilitiesandallEn

11、dingBeginnibalancegBalancepartie equity (orbalancegBalanceshareholdersequity)Current Assets: Current liabilities:Monetary fundsShort-termborrowingsTransactionfinancialTransactionfinancialasset liabilitiesNotes receivableNotes payableAccount receivableAccount payableAccountpaidinAccount received inad

12、vanceadvanceInterest receivableEmployescompensation payableDividend receivableTax payableOtheraccountInterest payablereceivableInventoriesDividend payableNon-currentassetsOther account payabledue within 1 year Other current assets - - Non-current liabilities due within 1 year Total current assets -

13、Other current liabilities Non-current assets: Total current - liabilities Available for sale Non-current financial assets liabilities: Maturity investments Long-term borrowings 文档实用标准文案 Long-term account Bonds payable receivables Long-term equity account Long-term investment payable Investing proper

14、ty Special payables Fixed asset Accrued liabilities Project in construction Engineering material tax Deferred liabilities non-current Other liabilities Fixed asset disposal non-current Total liabilities - - biological Production Total liabilities - assets Oil and gas assets s equity ( or Owner Intan

15、gible assets shareholdersequity) Paid-in capital (or Development expense share capital) Capital surplus - Goodwill Less: Treasury Stock Long-term expense to be apportioned Earned surplus Deferred tax assets Retained earnings - s equity non-current Total owner- Other assets (or shareholdersequity) -

16、Total non-current assets - Total liabilities and Total assets - (or s equity owner shareholdersequity) Prepared by: Audited by: Finance Manager: Company Leader: INCOME STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB Yuan Company: * Co., Ltd Items Cumulative amount year Amount last year this

17、in I. Operating income in 文档实用标准文案 Minus: Operating cost Taxes and associate charges Selling and distribution expenses Administrative expenses - Financial expense - Asset impairment loss Plus: gain from change ) -with fair value ( in loss Gain from investment ( loss with income Including: form inves

18、tment ) -on affiliated enterprise and joint enterprise II. Operating profit (loss with -) - Plus: non-business income Less: non-business expense - - loss from Including: non-current asset disposal III. Total profit (loss with Less: Income tax -) - IV. Net profit (loss with V. Earnings per share -) -

19、 (I) basic earnings per share (II) diluted earnings per share VI. Other comprehensive earnings VII. Total comprehensive earnings - Prepared by: Audited by: Finance Manager: Company Leader: CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB Yuan Company: * Co., Ltd Cumulative in this I

20、tems Times Amount last amount in year year from operating 0 Cash 1. flows arising activities: received from sales Cash rending of services of goods 1 or Refund of tax and fare received Other cash received relating operating to 2 3 activities Sub-total of cash inflows 4 Cash paid for goods and servic

21、es Cash paid to and on behalf of employees 5 6 文档实用标准文案 Tax and fare paid cash paid relating to operating Other activities 7 8 Sub-total of cash outflows Net cash flow from operating activities 9 10 2. Cash flows arising from investment activities 0 investments of Cash received from return 11 Cash r

22、eceived from investment income Net cash received from disposal of fixed 12 13 other intangible assets,assets and long-term assets Net cash received from disposal of 14 subsidiaries and other business units relating Other cash received to 15 investment activities Sub-total of cash inflows 16 17 fixed

23、 paid for acquiring assets, Cash long-term and other assets intangible assets 18 Cash paid for acquiring investments 19 Net cash received from subsidiaries and other business units Other cash paid relating to investment 20 activities Sub-total of cash outflows 21 22 Net cash flow from investing acti

24、vities 0 financing from flows 3. Cash arising activities: 23 Cash received from absorbing investment 24 Cash received from borrowings 25 financing to cash Other relating activities 26 Sub-total of cash inflows Cash paid for settling debt 27 Cash paid for distribution of dividends 28 or profit or rei

25、mbursing interest financing to relating payments cash Other 29 activities 30 Sub-total of cash outflows Net cash flow from financing activities 31 34 4. Influence on cash due to fluctuation in exchange rate 文档实用标准文案 cash cash and 5. Net increase in 35 equivalents of cash and cash equivalents Add : B

26、alance 36 at the beginning of the year 6. Balance of cash and cash equivalents 37 at the end of the year Supplementary information: 0 Attached project of cash flow statement 0 cash flow of Net 1. profit is adjusted to 0 operating activities Net profit Impairment of assets 38 39 Fixed asset depreciat

27、ion, depletion of oil and gas assets and depreciation of 40 productive biological assets Amortization of intangible assets 41 prepaid of Amortization long-term 42 expenses assets, fixed Treatment of losses of long-term intangible assets other and 43 assets Loss on retirement of fixed assets Loss of

28、changes in fair value 44 45 Finance costs Investment losses 46 47 Decrease in deferred income tax assets 48 income Increase in deferred tax 49 liabilities Decrease in inventories 50 Decrease in operating receivables 51 Increase in operating payables 52 Others Net cash flow from operating activities

29、53 54 Investing 2. activities and financing not 0 relating to cash Debt into capital Convertible debt due within one year 55 56 Finance leased fixed assets cash cash in increase 3. Net and 57 0 equivalents this of end period the at cash of Balance 58 beginning the cash of balance Less: at of this pe

30、riod 59 文档实用标准文案 Add: balance of cash equivalents at the end of this period 60 Less: balance of cash equivalents at the 61 beginning of this period and cash equivalents Net increase in cash 62 Prepared by: Audited by: Finance Manager: Company Leader: EQUITY STATEMENT OF CHANGES IN OWNERS FOR THE YEA

31、R ENDED 31 DECEMBER 2013 Company: * Co., Ltd Items Amount in this year Paid-CapitEarneRetaiAmount in last year Total PaidEarnRetaCapiTotal owners equity - - - - - - al up d surplsurplcapitned earniowner-up s capital ed ined surpearnsurpal us us ngs equittal y ings lus lus I. balance at the end - - -

32、 - of last year of Add: change - - - - - - - accounting policy errors Correction of - - - - - - - - - in previous period the at II. Balance - - - - - - - - - year this beginning of Increase/ III. - decrease of - - - year in amount this decrease) means ”“(- (I) Net profit - - - - - - (II) Gains and l

33、osses - - in included directly equity the owners1. Net change amount - - - - - - - - - of value in fair assets financial available for sale of 2. Influence - - - other changes in - - - - - - of owners equity the investors under 文档实用标准文案 equity method income of 3. Influence the relating to tax equity

34、 ownersproject 4. Others and (I) Subtotal of - - - - - - - - - - - - - - - - - - - - - - - - (II) reduced (III) Input an The AccoInit BegiChan End - Share Proport Description - Prov- Provi- - Cash capital of owners of 1. Input capital ial invested untientity ng inve nninges g of - balance - holding

35、ion voting of of inconsisten - ision of - sion of - - bonus in owners shares 2.Amount of the included in methstmeod nt cost - incrbalance ease and - - ratio in the inves- rights in investe - t the proportions of - - impairment - impairment in - - this current equity owners3. Others - - - - - - - - P

36、rofit (IV) distribution 1. Withdrawing earned - - - - - - - - - - - - - - - - - - - - surplus all to 2. Distribution - - - - - - - - (or owners shareholders) 3. Others - - - - - - - - - - (V) Internal carrying ownersforward of equity surplus Capital 1. - - - - - - - - - - - - - - - - - - - - paid-in

37、 transfers to share (or capital capital) surplus 2. Earned - - - - - - - - - - paid-in transfers to share (or capital - - - capital) surplus Earned 3. - - - - - - - - - makes up losses 4. Others - - - - - - - end at Balance IV. the - - - - - of this period of in Person representative: Legal Leader a

38、ccounting: of charge accounting department: 文档实用标准文案 * CO., LTDNOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013 (All amounts in RMB Yuan) I. Company Profile * Co., Ltd. (hereinafter referred to as the Company) is a limited liability company (Sino-foreign joint venture) jointly

39、invested and established by * Co., Ltd. and * Limited on 24 June 2013. On December 26, 2013, the shareholders have been changed to * CO., LTDand * LIMITED. Business License of Enterprise Legal Person License No.: Legal Representative: Registered Capital: RMB (Paid-in Capital: RMB ) Address: Business

40、 Scope: Financing and leasing business; leasing business; purchase of leased property from home and abroad; residue value treatment and maintenance of leased property; consulting and guarantees of lease transaction (articles involved in the industry license management would be dealt in terms of nati

41、onal relevant stipulations) II. Declaration on following Accounting Standard for Business Enterprises The financial statements made by the Company are in accordance with the requirements of Accounting Standard for Business Enterprises, which reflects the financial position, financial performance and

42、 cash flow of the Company truly and completely. III. Basic of preparation of financial statements The Company implements the Accounting Standards for Business Enterprises (Finance and Accounting 2006 No. 3”) issued by the Ministry of Finance on February 15, 2006 and the successive regulations. The C

43、ompany prepares its financial statements on a going concern basis, and recognizes and measures its accounting items in compliance with the Accounting Standards for Business Enterprises Basic Standards and other relevant accounting standards, application guidelines and criteria for interpretation of

44、provisions as well as the significant accounting policies and accounting estimates on the basis of actual transactions and events. IV. The main accounting policies, accounting estimates and changes Fiscal year 文档实用标准文案 The Company adopts the calendar year as its fiscal year from January 1 to Decembe

45、r 31. Functional currency RMB was the functional currency of the Company. Accounting measurement attribute The Company adopts the accrual basis for accounting treatments and double-entry bookkeeping of borrowing for financial accounting. The historical cost is generally as the measurement attribute,

46、 and when accounting elements determined are in line with the requirements of Accounting Standards for Enterprises and can be reliably measured, the replacement cost, net realizable value and fair value can be used for measurement. Accounting method of foreign currency transactions The Companys fore

47、ign currency transactions adopt approximate spot exchange rate of the transaction date to convert into RMB in accordance with systematic and rational method; on the balance sheet date, the foreign currency monetary items use the spot exchange rate of the balance sheet date. All balances of exchange

48、arising from differences between the balance sheet date spot exchange rate and the initial recognition or the former balance sheet date spot exchange rate, except that the exchange gains and losses arising by borrowing foreign currency for the construction or production of assets eligible for capita

49、lization are transacted in accordance with capitalization principles, are included in profit or loss in this period; the foreign currency non-monetary items measured at historical cost will still be converted with the spot exchange rate of the transaction date. The standard for recognizing cash equi

50、valent When making the cash flow statement, cash on hand and deposits readily to be paid will be recognized as cash, and short-term (usually no more than three months), highly liquid and readily convertible to known amounts of cash with insignificant risk of changes in value are recognized as cash e

51、quivalent. Financial Instruments Classification, recognition and measurement of financial assets - The company at the time of initial recognition of financial assets divides it into the following four categories: financial assets measured at fair value with changes included in the profit or loss of this period, loans and receivables, financial assets available for sale and held-to-maturity investments. Financial assets are measured at fair value when initially recognized. Relevant transaction costs of financial assets measured