财务报告+财务报表英文版

1、XX Co., Ltd.Annual Audit ReportYZXXZ (2016) No. 2XX56XX Certified Public Accountants Co., Ltd.ContentI. Audit report Page 1-2II. Financial statements Page 3-6(i) Balance Sheet Page 3(ii) Income Statement Page 4(iii) Cash Flow Statement Page 5(iv) Change Statement of Owners Equity Page 6III. Explanat

2、ory notes of financial statements Page 7-23XX CERTIFIED PUBLIC ACCOUNTANTS CO., LTDAudit ReportYZXXZ (2016) No. 2XX56XX Co., Ltd., We have audited the accompanying financial statements of XX Co., Ltd. (hereinafter referred to as “your company”), including the balance sheet as at December 31, 2015, t

3、he income statement, cash flow statement and change statement of owners equity of 2015 as well as explanatory notes of financial statements. I. Managements responsibility for the financial statementsManagement of your company is responsible for the preparation and fair presentation of financial stat

4、ements. This responsibility includes: (1) preparing the financial statements and reflecting fair representation in accordance with provisions of the Accounting Standards for Business Enterprises; (2) designing, implementing and maintaining the necessary internal control in order to free financial st

5、atements from material 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 in accordance with provisions of the Chinese Certified Public Accountants Auditing Stand

6、ards. Those standards 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 disclosure

7、s in the financial statements. 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, the certified public accountants consider the internal

8、control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that area 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 a

9、ppropriateness of accounting policies used and the reasonableness 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

10、 opinion. III. Audit opinionIn our opinion, the financial statements of your company have been prepared in accordance with provisions of the Accounting Standards for Business Enterprises in all material aspects, and present fairly the financial position of your company as of December 31, 2015 and th

11、e results of its operations and cash flows of 2015. XX Certified Public Accountants Co., Ltd. Chinese Certified Public Accountant: Guangdong, ChinaChinese Certified Public Accountant: February 29, 2016Balance SheetDecember 31, 2015KQ 01Enterprise name: XX Co., Ltd.Unit: RMB YuanAssetNote No.Ending a

12、mountBeginning amountLiabilities and owners equityNote No.Ending amountBeginning amountCurrent assets: Current liabilities: Monetary funds Short-term borrowingsFinancial assets measured at fair value and its changes included in the current profit and lossFinancial liabilities measured at fair value

13、and its changes included in the current profit and lossDerivative financial assetsDerivative financial liabilities Notes receivableNotes payableAccount receivableAccount payableAccount paid in advanceAccount received in advanceInterest receivableEmployees compensation payableDividend receivableTax p

14、ayableOther accounts receivableInterest payableInventoryDividend payableAssets divided as available assets for saleOther accounts payableNon-current assets due within 1 yearLiabilities divided as available liabilities for saleOther current assetsNon-current liabilities due within 1 yearTotal current

15、 assetsOther current liabilitiesTotal current liabilitiesNon-current liabilities: Long-term borrowingsBonds payableIncluding: Preferred sharesPerpetual capital securitiesLong-term account payableLong-term employees compensation payableNon-current assets: Special payablesAvailable for sale financial

16、assetsAccrued liabilitiesHeld-to-maturity investmentsDeferred incomeLong-term account receivableDeferred tax liabilitiesLong-term equity investmentOther non-current liabilitiesInvesting real estateTotal non-current liabilitiesFixed asset7Total liabilitiesProject in constructionOwners equity (or shar

17、eholders equity)Engineering materialPaid-in capital (or share capital)16Fixed asset disposalOther equity instrumentsProduction biological assetsIncluding: Preferred sharesOil and gas assetsPerpetual capital securitiesIntangible assets8Capital surplus17Development expenseMinus: Treasury stockGoodwill

18、Other comprehensive incomesLong-term expense to be apportionedSpecial reserveDeferred tax assets9Earned surplusOther non-current assets Undistributed earnings18Total non-current assetsTotal owners equityTotal assetsTotal liabilities and owners equity2Income StatementYear of 2015KQ 02Enterprise name:

19、 XX Co., Ltd.Unit: RMB YuanItemNote No.Amount at current periodAmount at same period in last yearI. Operating income1Minus: Operating cost1Business tax and surcharges2Selling expensesAdministrative expensesFinancial expenses3Asset impairment loss4Plus: Gain from change in fair value (loss with “-”)G

20、ain from investment (loss with “-”)Including: Income from investment in affiliated enterprise and joint enterpriseII. Operating profit (loss with “-”)Plus: Non-business income5Including: Gain from non-current asset disposalMinus: Non-business expenditure6Including: Loss from non-current asset dispos

21、alIII. Total profit (total loss with “-”)Minus: Income tax expense7IV. Net profit (net loss with “-”)V. Net after-tax amount of other comprehensive incomes(i) Other comprehensive incomes not reclassified into profit and loss in future1. Changes for net liability or net asset of remeasured and reset

22、benefit plan2. Shares enjoyed in other comprehensive incomes not reclassified into profit and loss by the invested unit(ii) Other comprehensive incomes reclassified into profit and loss in future1. Shares enjoyed in other comprehensive incomes reclassified into profit and loss by the invested unit i

23、n future2. Profit and loss from fair value change of financial assets available for sale3. Profit and loss from held-to-maturity investment reclassified to financial assets available for sale4. Effective part for hedging profit and loss of cash flow5. Translation balance of foreign currency financia

24、l statements6. OthersVI. Total comprehensive incomesVII. Earnings per share(i) Basic earnings per share (Yuan/ Share)(ii) Diluted earnings per share (Yuan/ Share)4Cash Flow StatementYear of 2015KQ 03Enterprise name: XX Co., Ltd.Unit: RMB YuanItemNote No.Amount at current periodAmount at same period

25、in last yearI. Cash flow from operating activities: Cash received from sale of goods or rendering of servicesRefund of tax and leviesOther cash received relating to operating activitiesSub-total of cash inflows from operating activitiesCash paid for goods and servicesCash paid to and on behalf of em

26、ployeesPayments of all types of taxesOther cash paid relating to operating activitiesSub-total of cash outflows from operating activitiesNet cash flows from operating activitiesII. Cash flow from investing activities:Cash flow from disposal of investmentsCash received from returns of investmentsCash

27、 received from incomes on investmentsNet cash received from disposal of fixed assets, intangible assets and other long-term assetsOther cash received relating to investing activitiesSub-total of cash inflows from investing activitiesCash paid to acquire fixed assets, intangible assets and other long-term assetsCash paid to acquire inve