审计报告材料英文版全docxWord格式.docx

审计报告材料英文版全docxWord格式.docx

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standardsrequirethatwecomplywithethicalrequirementsandplanand

performtheaudittoobtainreasonableassurancewhetherthefinancial

statementsarefreefrommaterialmisstatement.

Anaudit

involves

performing

procedures

to

obtain

auditevidence

about

the

amounts

and

disclosures

in

financial

statements.

The

selected

depend

onthe

auditors'

judgment,including

assessment

of

risks

material

misstatement

statements,

whether

due

fraud

or

error.

In

making

those

risk

assessments,weconsidertheinternalcontrolrelevanttothepreparation

andfairpresentationofthefinancialstatementsinordertodesignaudit

that

are

appropriate

circumstances,

butnot

for

purpose

ofexpressing

an

opinion

on

effectiveness

internal

control.

An

audit

also

includes

evaluating

appropriateness

accounting

policies

used

reasonableness

estimates

made

by

management,

as

well

overall

presentationofthefinancialstatements.

Webelievethattheauditevidencewehaveobtainedissufficientand

appropriatetoprovideabasisforourauditopinion.

III.Opinion

Inouropinion,thefinancialstatementsofyourCompanyhavebeen

preparedinaccordancewiththeAccountingStandardsforBusiness

Enterpriseanditsrelevantprovisionsinallmaterialrespect,andpresent

fairlythefinancialpositionofyourCompanyasof31December2013,

andtheresultsofitsoperationsandcashflowsfortheyearthenended.

GuangdongHuaxinAccountingFirm（generalpartner）

Guangdong,China

ChineseCertifiedPublicAccountant:

January3,2014

BALANCESHEET

ASOF31DECEMBER2013Unit:

RMB

Yuan

Company:

******Co.,Ltd

AssetEndingBeginninLiabilitiesandallEndingBeginnin

balancegparties’equity（orbalanceg

Balanceshareholders'

equity）Balance

CurrentAssets:

Currentliabilities:

MonetaryfundsShort-term

borrowings

Transaction

Transactionfinancial

asset

liabilities

Notesreceivable

Notespayable

Accountreceivable

Accountpayable

Account

paid

Accountreceivedin

advance

Interestreceivable

Employee

’

compensation

payable

Dividendreceivable

Taxpayable

Other

account

Interestpayable

receivable

Inventories

Dividendpayable

Non-current

assets

Otheraccount

duewithin1year

Othercurrentassets

-

liabilitiesduewithin1

year

Totalcurrentassets

current

Non-currentassets:

Total

Available

sale

financialassets

liabilities:

Maturityinvestments

Long-term

Bondspayable

receivables

equity

investment

Investingproperty

Specialpayables

Fixedasset

Accruedliabilities

Project

Deferredtaxliabilities

construction

Engineeringmaterial

non-current

Fixedassetdisposal

Production

biological

Totalliabilities

Oilandgasassets

Owner’sequity

（or

shareholders

equity）

Intangibleassets

Paid-in

capital

（or

sharecapital）

Development

Capitalsurplus

expense

Goodwill

Less:

TreasuryStock

Earnedsurplus

tobeapportioned

Deferredtaxassets

Retainedearnings

Totalowner

’sequity

（orshareholders

Totalassets

owner

’s

Preparedby:

Auditedby:

FinanceManager:

Company

Leader:

INCOMESTATEMENT

FORTHEYEARENDED31DECEMBER2013Unit:

Items

Cumulative

Amountin

amountinthis

lastyear

I.Operatingincome

Minus:

Operatingcost

Taxesandassociatecharges

Sellinganddistributionexpenses

Administrativeexpenses

Financialexpense

Assetimpairmentloss

Plus:

gain

fromchangein

fair

value

（loss

with‘-‘）

Gainfrominvestment（losswith

‘-‘）

Including:

incomeform

affiliatedenterpriseandjointenterprise

II.Operatingprofit（losswith

‘-‘）

non-businessincome

non-businessexpense

lossfromnon-currentasset

disposal

III.Totalprofit（losswith

Incometax

IV.Netprofit（losswith

V.Earningspershare

（I）basicearningspershare

（II）dilutedearningspershare

VI.Othercomprehensiveearnings

VII.Totalcomprehensiveearnings

CASHFLOWSTATEMENT

ItemsTimesAmountinCumulative

thisyearamountinlast

1.Cashflowsarisingfromoperating0activities:

Cashreceivedfromsalesofgoodsor1rendingofservices

Refundoftaxandfarereceived

2

cash

received

relating

3

operatingactivities

Sub-totalofcashinflows

4

Cashpaidforgoodsandservices

5

Cashpaidtoandonbehalfofemployees

6

Taxandfarepaid

7

Othercashpaidrelating

tooperating

8

activities

Sub-totalofcashoutflows

9

Netcashflowfromoperatingactivities

10

2.Cash

flows

arisingfrom

Cash

from

return

11

investments

Cashreceivedfrominvestmentincome

12

Netcashreceivedfromdisposaloffixed

13

assets,intangible

andother

long-termassets

Net

cashreceived

14

subsidiariesandotherbusinessunits

15

investmentactivities

16

foracquiring

fixedassets,

17

intangible

long-term

Cashpaidforacquiringinvestments

18

Netcashreceivedfromsubsidiariesand

19

otherbusinessunits

20

21

Netcashflowfrominvestingactivities

22

3.Cashflowsarisingfromfinancing0activities:

Cashreceivedfromabsorbing23investment

Cashreceivedfromborrowings

24

financing

25

26

Cashpaidforsettlingdebt

27

paidfor

distribution

dividends

28

orprofitorreimbursinginterest

cashpayments

to29

financingactivities

30

Netcashflowfromfinancingactivities

31

4.Influenceoncashduetofluctuationin

34

exchangerate

5.Netincreaseincashandcash35equivalents

Add:

Balanceofcashandcash36equivalentsatthebeginningoftheyear

6.Balanceofcashandcashequivalents

37

attheendoftheyear

Supplementaryinformation:

Attachedprojectofcashflowstatement

1.Netprofitisadjustedtocashflowof

Netprofit

38

Impairmentofassets

39

Fixedassetdepreciation,depletionofoil

40

andgasassetsanddepreciation

productivebiologicalasse