2022年审计报告英文版

1、精选学习资料 - - - 欢迎下载auditor s reportyue hua shen / yan zi 2021 no. 0002 icpa filing number: 020212101000420to all shareholders of * co.、 ltd:we have audited the accompanying financialstatements of *co.、ltd “your company” 、 which comprise the balance sheetas of 31 december 2021、 theincome statement、stat

2、ement of changes in owner's equity and cash flow statement for the year then ended、 and notes to the financial statements.i. management s responsibility for the financial statementsmanagement ofyourcompany isresponsible forthepreparation and fair presentation of financial statements.this respons

3、ibility includes: 1 in accordance with the accounting standardsfor business enterprises and its relevant provisions、 preparing the financialstatements and reflectingfairpresentation; 2designing、 implementing and maintaining the necessary internal control in order to free financial statements from ma

4、terial misstatement、 whether due to fraud or error.ii. auditors' responsibilityour responsibility is to express an opinion on these financial statements based on our audit. we conducted our audit inaccordance withchinese certifiedpublic accountants auditingstandards.those standards require that

5、wecomply with ethical requirements and plan and perform the audit to obtain reasonableassurance whether the financial statements are free from material misstatement.anaudit involvesperformingprocedures toobtain audit evidence about the amounts and disclosures in the financial statements. the procedu

6、res selected depend ontheauditors'judgment、includingtheassessment oftherisksofmaterial 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 presentation of the financial sta

7、tements inorder 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 appropriatenessofaccounting policiesused and the reasonablenessof accounting estim

8、ates 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. opinionin our opinion、 the financial statements of your company have bee

9、n prepared in accordance withthe accounting standards for business enterprise and its relevant provisions in all material respect、 and present fairlythe financial position of your company as of 31 december 2021、 and the results of its operations and cash flows for the year then ended.guangdong huaxi

10、n accounting firm general partner guangdong、 china精品学习资料精选学习资料 - - - 欢迎下载chinese certified public accountant: chinese certified public accountant:january 3、 2021精品学习资料精选学习资料 - - - 欢迎下载company: * co.、 ltdbalance sheetas of 31 december 2021unit: rmb yuan精品学习资料精选学习资料 - - - 欢迎下载assetendingbalancebeginni

11、ng balanceliabilities and all parties equityorshareholders' equityending balancebeginning balance精品学习资料精选学习资料 - - - 欢迎下载current assets:current liabilities:monetary fundsshort-term borrowings精品学习资料精选学习资料 - - - 欢迎下载transactionfinancial assettransaction financial liabilities精品学习资料精选学习资料 - - - 欢迎下载n

12、otes receivablenotes payableaccount receivableaccount payableaccount paid in advanceaccount received in advanceinterest receivableemployee scompensation payabledividend receivabletax payableother account receivableinterest payableinventoriesdividend payable精品学习资料精选学习资料 - - - 欢迎下载non-currentassetsdue

13、 within 1 yearother account payable精品学习资料精选学习资料 - - - 欢迎下载other current assets-non-currentliabilitiesdue within 1 yeartotal current assets-other current liabilitiesnon-current assets:total current liabilities-精品学习资料精选学习资料 - - - 欢迎下载availableforsale financial assetsnon-current liabilities:精品学习资料精选学习资

14、料 - - - 欢迎下载maturity investmentslong-term borrowings精品学习资料精选学习资料 - - - 欢迎下载long-termaccount receivableslong-termequity investmentbonds payablelong-termaccount payable精品学习资料精选学习资料 - - - 欢迎下载investing propertyspecial payablesfixed assetaccrued liabilitiesproject in constructiondeferred tax liabilities

15、engineering materialothernon-current精品学习资料精选学习资料 - - - 欢迎下载liabilitiesfixed asset disposaltotalnon-current- liabilities精品学习资料精选学习资料 - - - 欢迎下载productionbiological assetstotal liabilities-精品学习资料精选学习资料 - - - 欢迎下载oil and gas assetsowner s equityor shareholdersequityintangible assetspaid-in capital or s

16、hare capitaldevelopment expensecapital surplus-goodwillless: treasury stock精品学习资料精选学习资料 - - - 欢迎下载long-term expense to be apportionedearned surplus精品学习资料精选学习资料 - - - 欢迎下载deferred tax assetsretained earnings-other non-current assetstotal owner sequity or- shareholdersequitytotal non-current assets-to

17、tal assets-totalliabilitiesand- owner sequityor shareholdersequityprepared by:audited by:finance manager:company leader:income statementfor the year ended 31 december 2021unit: rmb yuancompany: * co.、 ltd精品学习资料精选学习资料 - - - 欢迎下载itemscumulative amountin this yearamountin last year精品学习资料精选学习资料 - - - 欢迎

18、下载i. operating income minus: operating costtaxes and associate charges selling and distribution expensesadministrative expenses-financial expense-asset impairment lossplus: gain from change in fair value loss with- gain from investment loss with -including:income forminvestmentonaffiliatedenterprise

19、 and joint enterpriseii. operating profit loss with -plus: non-business income-less: non-business expenseincluding: loss from non-current asset disposaliii. total profit loss with-精品学习资料精选学习资料 - - - 欢迎下载less: income taxiv. net profit loss with -v. earnings per sharei basic earnings per shareii dilut

20、ed earnings per sharevi. other comprehensive earningsvii. total comprehensive earnings-prepared by:audited by:finance manager:company leader:cash flow statementfor the year ended 31 december 2021unit: rmb yuancompany: * co.、 ltd精品学习资料精选学习资料 - - - 欢迎下载itemstimesamountinthisyearcumulative amount in la

21、st year精品学习资料精选学习资料 - - - 欢迎下载1. cash flows arising from operating activities:0cash received from sales of goods or rending of 1 servicesrefund of tax and fare received2othercashreceivedrelatingtooperating3 activitiessub-total of cash inflows4cash paid for goods and services5cash paid to and on beha

22、lf of employees6tax and fare paid7other cash paid relating to operating activities8sub-total of cash outflows9net cash flow from operating activities102. cash flows arising from investment activities0cash received from return of investments11cash received from investment income12net cash received fr

23、om disposal of fixed assets、 13 intangible assets and other long-term assetsnet cash received from disposal of subsidiaries14and other business unitsothercash receivedrelatingtoinvestment15 activitiessub-total of cash inflows16cash paid for acquiring fixed assets、 intangible17 assets and other long-

24、term assetscash paid for acquiring investments18net cash received from subsidiaries and other19 business unitsother cash paid relating to investment activities20精品学习资料精选学习资料 - - - 欢迎下载sub-total of cash outflows21net cash flow from investing activities223. cash flows arising from financing activities

25、:0cash received from absorbing investment23cash received from borrowings24other cash relating to financing activities25sub-total of cash inflows26cash paid for settling debt27cash paid for distribution of dividends or profit28 or reimbursing interestothercashpaymentsrelatingtofinancing29 activitiess

26、ub-total of cash outflows30net cash flow from financing activities314. influenceoncash duetofluctuationin34 exchange rate5. net increase in cash and cash equivalents35add : balance of cash and cash equivalents at36 the beginning of the year6. balance of cash and cash equivalents at the37 end of the

27、yearsupplementary information:0attached project of cash flow statement01. netprofitisadjustedtocash flowof0 operating activitiesnet profit38impairment of assets39fixed asset depreciation、 depletion of oiland40 gasassetsanddepreciationofproductive biological assetsamortization of intangible assets41a

28、mortization of long-term prepaid expenses42treatment of losses of fixed assets、intangible43 assets and other long-term assetsloss on retirement of fixed assets44loss of changes in fair value45finance costs46investment losses47decrease in deferred income tax assets48increase in deferred income tax li

29、abilities49decrease in inventories50decrease in operating receivables51increase in operating payables52精品学习资料精选学习资料 - - - 欢迎下载others53net cash flow from operating activities542. investing and financing activities not relating0 to cashdebt into capital55convertible debt due within one year56finance l

30、eased fixed assets573. net increase in cash and cash equivalents0balance of cash at the end of this period58less: balance of cash at the beginning of this59 periodadd: balance of cash equivalents at the end of60 this periodless:balanceofcashequivalentsatthe61 beginning of this periodnet increase in

31、cash and cash equivalents62prepared by:audited by:finance manager:company leader:statement of changes in owneresquityfor the year ended 31 december 2021company: * co.、 ltdpaid-ucapitaearnedretaintotalpaidcapiearnretatotalplsurpluedowner-uptaledinedowncapitalsurplusearnins'capitsurplsurplearniers

32、'sgsequityalususngsequity-itemsamount in this yearamount in last yeari. balance at the end of last yearadd:changeof accounting policy correction of errors in previous periodii. balanceatthe beginning of this yeariii. increase/ decrease of amount in this year “-” means decrease(i) net profit-(ii)

33、 gainsandlosses-directlyincludedinthe ownersequity精品学习资料精选学习资料 - - - 欢迎下载1. net change amount in fair value of financial assets available for sale2. influenceofchanges in other owners' equity of investorsunderthe equity method3. influence of income tax relating to the ownersequity project-精品学习资料

34、精选学习资料 - - - 欢迎下载4. others-subtotal of i and ii-精品学习资料精选学习资料 - - - 欢迎下载(iii) input an reduced capital of owners-精品学习资料精选学习资料 - - - 欢迎下载1. input capital of owners-精品学习资料精选学习资料 - - - 欢迎下载2. amountofshares-精品学习资料精选学习资料 - - - 欢迎下载includedinthe owners equity3. others-(iv) profit distribution-精品学习资料精选学习资料

35、 - - - 欢迎下载1. withdrawingearned surplus2. distribution to all owners or shareholders-精品学习资料精选学习资料 - - - 欢迎下载3. others-精品学习资料精选学习资料 - - - 欢迎下载(v) internalcarrying-精品学习资料精选学习资料 - - - 欢迎下载forwardofowners equity精品学习资料精选学习资料 - - - 欢迎下载1. capitalsurplustransfers to paid-in capital or share capital2. earne

36、d surplus transfers to paid-in capital or share capital3. earned surplus makes up losses-精品学习资料精选学习资料 - - - 欢迎下载4. others-精品学习资料精选学习资料 - - - 欢迎下载iv. balance at the end of this period-精品学习资料精选学习资料 - - - 欢迎下载legalrepresentative: person incharge ofaccounting:leaderofaccounting department:精品学习资料精选学习资料 -

37、 - - 欢迎下载精品学习资料精选学习资料 - - - 欢迎下载* co.、 ltdnotes to the financial statements for the year ended december 31、 2021i. company profileall amounts in rmb yuan精品学习资料精选学习资料 - - - 欢迎下载*co.、 ltd. hereinafter referred to as the "company" is a limitedliability company sino-foreign jointventure jointl

38、yinvested and established by *co.、 ltd. and * limited on 24 june 2021. on december 26、 2021、 the shareholders have been changed to* co.、 ltdand * limited.business license of enterprise legal person license no.:legal representative:registered capital: rmbpaid-in capital: rmb address:business scope: f

39、inancing 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 involvedinthe industry license management would be dealt in terms of national relevant

40、 stipulationsii. declaration on following accounting standard for business enterprisesthe 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 cash flow of th

41、e company truly and completely.iii. basic of preparation of financial statementsthecompanyimplementstheaccountingstandards forbusiness enterprises finance and accounting 2006no.3” issued by the ministryoffinance onfebruary 15、 2006 and the successive regulations. the company prepares its financial s

42、tatements on a going concern basis、 and recognizes and measuresits 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 provisions as wellas the signifi

43、cant accounting policies and accounting estimates on the basis of actual transactions and events.iv. . the main accounting policies、 accounting estimates and changes fiscal yearthe company adopts the calendar year as its fiscal year from january 1 to december 31.functional currencyrmb was the functi

44、onal currency of the company.accounting measurement attribute精品学习资料精选学习资料 - - - 欢迎下载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、 and when accounting el

45、ements determined are in line with therequirements ofaccountingstandards forenterprises and can be reliably measured、the replacement cost、 net realizable value and fair value can be used for measurement.accounting method of foreign currency transactionsthe companys foreign currency transactions adop

46、t approximate spot exchange rate ofthe transaction date to convert intormbinaccordance withsystematic and rational method; on the balance sheet date、 the foreign currency monetary items use the spot exchange rate of the balance sheet date. allbalances of exchange arising from differences between the

47、 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 assetseligible for capitalization are transactedin accordancew

48、ith capitalization principles、 are included in profitor 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 equivalentwhen making the cash flow statement

49、、 cash on hand and deposits readily to be paid willbe 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 equivalent.financial instrumentsclassification

50、、 recognition and measurement of financial assets- the company at the time of initial recognition of financial assets divides it into the followingfourcategories: financialassets measured at fairvalue withchanges included in the profitor loss of this period、 loans and receivables、 financial assets a

51、vailable for sale and held-to-maturity investments. financial assets are measured at fair value when initiallyrecognized. relevant transaction costs of financialassets measured at fair value with changes included in the profit or loss of this period are recognized in profitor loss of this period、 an

52、d relevant transaction costs of other categories of financial assets are recognized in the amount initially recognized.- financial assets measured at fair value with changes included in the profit or loss of this period refer to the short-term sales financial assets、 including financial assets held

53、for trading or financial assets measured at fair value withchanges included in the profit or lossof this period designated upon initialrecognition by the management.financial assets measured at fair value with changes included in the profit or loss of this period are subsequently measured at fair value、 and the interest or cash dividends obtained during the holding period will be recognized as investment income、 and the gains or losses of the change in fair value at the end of this period a