审计报告材料英文版全docxWord格式.docx
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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
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