审计报告材料英文版全.docx

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审计报告材料英文版全.docx

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审计报告材料英文版全.docx

审计报告材料英文版全

AUDITOR’SREPORT

YueHuaShen/YanZi（2014）No.0002

020*********

Toallshareholdersof******Co.,Ltd:

Wehaveauditedtheaccompanyingfinancialstatementsof******Co.,Ltd（“YourCompany”）,whichcomprisethebalancesheetasof31December2013,theincomestatement,statementofchangesinowner'sequityandcashflowstatementfortheyearthenended,andnotestothefinancialstatements.

I.Management’sresponsibilityforthefinancialstatements

ManagementofyourCompanyisresponsibleforthepreparationandfairpresentationoffinancialstatements.Thisresponsibilityincludes:

（1）inaccordancewiththeAccountingStandardsforBusinessEnterprisesanditsrelevantprovisions,preparingthefinancialstatementsandreflectingfairpresentation;

（2）designing,implementingandmaintainingthenecessaryinternalcontrolinordertofreefinancialstatementsfrommaterialmisstatement,whetherduetofraudorerror.

II.Auditors'responsibility

Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChineseCertifiedPublicAccountantsAuditingStandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.

Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditors'judgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,weconsidertheinternalcontrolrelevanttothepreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.

Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.

III.Opinion

Inouropinion,thefinancialstatementsofyourCompanyhavebeenpreparedinaccordancewiththeAccountingStandardsforBusinessEnterpriseanditsrelevantprovisionsinallmaterialrespect,andpresentfairlythefinancialpositionofyourCompanyasof31December2013,andtheresultsofitsoperationsandcashflowsfortheyearthenended.

GuangdongHuaxinAccountingFirm（generalpartner）

Guangdong,China

ChineseCertifiedPublicAccountant:

January3,2014

BALANCESHEET

ASOF31DECEMBER2013Unit:

RMBYuan

Company:

******Co.,Ltd

Asset

Endingbalance

BeginningBalance

Liabilitiesandallparties’equity（orshareholders'equity）

Endingbalance

BeginningBalance

CurrentAssets:

Currentliabilities:

Monetaryfunds

Short-termborrowings

Transactionfinancialasset

Transactionfinancialliabilities

Notesreceivable

Notespayable

Accountreceivable

Accountpayable

Accountpaidinadvance

Accountreceivedinadvance

Interestreceivable

Employee’scompensationpayable

Dividendreceivable

Taxpayable

Otheraccountreceivable

Interestpayable

Inventories

Dividendpayable

Non-currentassetsduewithin1year

Otheraccountpayable

Othercurrentassets

Non-currentliabilitiesduewithin1year

Totalcurrentassets

Othercurrentliabilities

Non-currentassets:

Totalcurrentliabilities

Availableforsalefinancialassets

Non-currentliabilities:

Maturityinvestments

Long-termborrowings

Long-termaccountreceivables

Bondspayable

Long-termequityinvestment

Long-termaccountpayable

Investingproperty

Specialpayables

Fixedasset

Accruedliabilities

Projectinconstruction

Deferredtaxliabilities

Engineeringmaterial

Othernon-currentliabilities

Fixedassetdisposal

Totalnon-currentliabilities

Productionbiologicalassets

Totalliabilities

Oilandgasassets

Owner’sequity（orshareholders’equity）

Intangibleassets

Paid-incapital（orsharecapital）

Developmentexpense

Capitalsurplus

Goodwill

Less:

TreasuryStock

Long-termexpensetobeapportioned

Earnedsurplus

Deferredtaxassets

Retainedearnings

Othernon-currentassets

Totalowner’sequity（orshareholders’equity）

Totalnon-currentassets

Totalassets

Totalliabilitiesandowner’sequity（orshareholders’equity）

Preparedby:

Auditedby:

FinanceManager:

CompanyLeader:

INCOMESTATEMENT

FORTHEYEARENDED31DECEMBER2013Unit:

RMBYuan

Company:

******Co.,Ltd

Items

Cumulativeamountinthisyear

Amountinlastyear

I.Operatingincome

Minus:

Operatingcost

Taxesandassociatecharges

Sellinganddistributionexpenses

Administrativeexpenses

Financialexpense

Assetimpairmentloss

Plus:

gainfromchangeinfairvalue（losswith‘-‘）

Gainfrominvestment（losswith‘-‘）

Including:

incomeforminvestmentonaffiliatedenterpriseandjointenterprise

II.Operatingprofit（losswith‘-‘）

Plus:

non-businessincome

Less:

non-businessexpense

Including:

lossfromnon-currentassetdisposal

III.Totalprofit（losswith‘-‘）

Less:

Incometax

IV.Netprofit（losswith‘-‘）

V.Earningspershare

（I）basicearningspershare

（II）dilutedearningspershare

VI.Othercomprehensiveearnings

VII.Totalcomprehensiveearnings

Preparedby:

Auditedby:

FinanceManager:

CompanyLeader:

CASHFLOWSTATEMENT

FORTHEYEARENDED31DECEMBER2013Unit:

RMBYuan

Company:

******Co.,Ltd

Items

Times

Amountinthisyear

Cumulativeamountinlastyear

1.Cashflowsarisingfromoperatingactivities:

Cashreceivedfromsalesofgoodsorrendingofservices

Refundoftaxandfarereceived

Othercashreceivedrelatingtooperatingactivities

Sub-totalofcashinflows

Cashpaidforgoodsandservices

Cashpaidtoandonbehalfofemployees

Taxandfarepaid

Othercashpaidrelatingtooperatingactivities

Sub-totalofcashoutflows

Netcashflowfromoperatingactivities

2.Cashflowsarisingfrominvestmentactivities

Cashreceivedfromreturnofinvestments

Cashreceivedfrominvestmentincome

Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets

Netcashreceivedfromdisposalofsubsidiariesandotherbusinessunits

Othercashreceivedrelatingtoinvestmentactivities

Sub-totalofcashinflows

Cashpaidforacquiringfixedassets,intangibleassetsandotherlong-termassets

Cashpaidforacquiringinvestments

Netcashreceivedfromsubsidiariesandotherbusinessunits

Othercashpaidrelatingtoinvestmentactivities

Sub-totalofcashoutflows

Netcashflowfrominvestingactivities

3.Cashflowsarisingfromfinancingactivities:

Cashreceivedfromabsorbinginvestment

Cashreceivedfromborrowings

Othercashrelatingtofinancingactivities

Sub-totalofcashinflows

Cashpaidforsettlingdebt

Cashpaidfordistributionofdividendsorprofitorreimbursinginterest

Othercashpaymentsrelatingtofinancingactivities

Sub-totalofcashoutflows

Netcashflowfromfinancingactivities

4.Influenceoncashduetofluctuationinexchangerate

5.Netincreaseincashandcashequivalents

Add:

Balanceofcashandcashequivalentsatthebeginningoftheyear

6.Balanceofcashandcashequivalentsattheendoftheyear

Supplementaryinformation:

Attachedprojectofcashflowstatement

1.Netprofitisadjustedtocashflowofoperatingactivities

Netprofit

Impairmentofassets

Fixedassetdepreciation,depletionofoilandgasassetsanddepreciationofproductivebiologicalassets

Amortizationofintangibleassets

Amortizationoflong-termprepaidexpenses

Treatmentoflossesoffixedassets,intangibleassetsandotherlong-termassets

Lossonretirementoffixedassets

Lossofchangesinfairvalue

Financecosts

Investmentlosses

Decreaseindeferredincometaxassets

Increaseindeferredincometaxliabilities

Decreaseininventories

Decreaseinoperatingreceivables

Increaseinoperatingpayables

Others

Netcashflowfromoperatingactivities

2.Investingandfinancingactivitiesnotrelatingtocash

Debtintocapital

Convertibledebtduewithinoneyear

Financeleasedfixedassets

3.Netincreaseincashandcashequivalents

Balanceofcashattheendofthisperiod

Less:

balanceofcashatthebeginningofthisperiod

Add:

balanceofcashequivalentsattheendofthisperiod

Less:

balanceofcashequivalentsatthebeginningofthisperiod

Netincreaseincashandcashequivalents

Preparedby:

Auditedby:

FinanceManager:

CompanyLeader:

STATEMENTOF

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