欧洲会计准则英文审计报告和附注模板EN TEMPLATEWord下载.docx
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欧洲会计准则英文审计报告和附注模板EN TEMPLATEWord下载.docx
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[Translation]
Auditors’Report
TotheBoardofDirectorsof
GatesUnittaPowerTransmission(Suzhou)Limited
WehaveauditedtheaccompanyingfinancialstatementsofXXXX("
theCompany"
),whichcomprisethebalancesheetasof31December2009,andtheincomestatementandcashflowstatementfortheyearthenended,andnotestothefinancialstatements.
1.Management’sresponsibilityforthefinancialstatements
ManagementisresponsibleforthepreparationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandtheAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:
(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;
(2)selectingandapplyingappropriateaccountingpolicies;
and(3)makingaccountingestimatesthatarereasonableinthecircumstances.
2.Auditors'
responsibility
Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChineseCertifiedPublicAccountantsAuditingStandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.
Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditors'
judgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,weconsidertheinternalcontrolrelevanttothepreparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.
Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.
3.Opinion
Inouropinion,thefinancialstatementsoftheCompanyhavebeenpreparedinaccordancewiththeAccountingStandardsforBusinessEnterpriseandtheAccountingSystemforBusinessEnterprise,andpresentfairly,inallmaterialrespect,thefinancialpositionoftheCompanyasof31December2009,andtheresultsofitsoperationsandcashflowsfortheyearthenended.
XXXXXXXXXXXChineseCertifiedPublicAccountant
XXXX
Theauditors’reportandtheaccompanyingfinancialstatementsareEnglishtranslationsoftheChineseauditors’reportandstatutoryfinancialstatementspreparedunderaccountingprinciplesandpracticesgenerallyacceptedinthePeople’sRepublicofChina.Thesefinancialstatementsarenotintendedtopresentthefinancialpositionandresultsofoperationsandcashflowsinaccordancewithaccountingprinciplesandpracticesgenerallyacceptedinothercountriesandjurisdictions.IncasetheEnglishversiondoesnotconformtotheChineseversion,theChineseversionprevails.
balancesheet
AT31December2009
NOTES31/12/200931/12/2008
RMBRMB
(Restated)
ASSETS
CURRENTASSETS
Bankbalanceandcash
Short-terminvestments-
Notesreceivable4
Accountsreceivable5
Otherreceivables6
Prepayments
Inventories8
______________________________
Totalcurrentassets
FIXEDASSETS
Fixedassets-cost9
Less:
Accumulateddepreciation9
Fixedassets-net
Impairment9--
Fixedassets-netbookvalue9
Fixedassetsunderconstruction10
Totalfixedassets
INTANGIBLEASSETS
ANDOTHERASSETS
Intangibleassets11
Long-termdeferredexpenses12
Totalintangibleassetsandotherassets
TOTALASSETS
(Continued)
LIABILITIESANDOWNER'
SEQUITY
CURRENTLIABILITIES
Notespayable-
Accountspayable
Advancesfromcustomers
Salariesandwagespayable
Taxespayable13
Otherpayables
Accruedexpenses
Totalcurrentliabilities
OWNER'
Paid-incapital14
Capitalreserves15
Surplusreserves16
Retainedearnings17
Totalowner'
sequity
TOTALLIABILITIESAND
OWNER'
SEQUITY
Theaccompanyingnotesarepartofthefinancialstatements.
Thefinancialstatementsonpages3to23weresignedbythefollowing:
HeadoftheCompany:
ChiefFinancialOfficer:
HeadofAccountingDepartment:
incomestatement
fortheyearended31December2009
YearendedYearended
Revenue18
Less:
Costofsales19
Salestaxes
Grossprofit
Add:
Otheroperatingprofit
Operatingexpenses
Generalandadministrativeexpenses
Financeexpenses20
Profitfromoperations
InvestmentIncome
Non-operatingincome
Non-operatingexpenses
Profitbeforetax
Incometax21
Netprofitfortheyear
CASHFLOWstatement
31/12/200931/12/2008
Cashflowfromoperatingactivities
Cashreceivedfromsalesofgoods
Taxrefundreceived-
Othercashreceivedrelatingtooperatingactivities
Sub-totalofcashinflows
Cashpaidforgoodsandservices
Cashpaidtoandonbehalfofemployees
Taxpayments
Cashpaidrelatingtooperatingactivities
Sub-totalofcashoutflows
Netcashflowfromoperatingactivities
Cashflowfrominvestingactivities
Cashreceivedfromdisposalofinvestments-
Cashreceivedfromreturnoninvestments
Netcashreceiptsfromdisposaloffixedassets
Sub-totalofcashinflows
Cashpaidtoacquirefixedassets,intangible
assetsandotherlong-termassets
Cashpaidtoacquireinvestment
Netcashflowfrominvestingactivities
Cashflowfromfinancingactivities
Cashreceivedfromborrowings
Cashpaidforliabilities
Interestpaid
Netcashflowfromfinancingactivities
Effectofforeignexchangeratechanges
oncashandcashequivalents--
Net(decrease)increaseincashandcashequivalents
SupplementalInformation
Reconciliationofnetprofittocash
flowfromoperatingactivities
Netprofit
Addition(reversal)ofimpairmentlossesonasset
Depreciationoffixedassets
Amortisationofintangibleassets
Amortisationoflong-termprepaidexpenses
Decrease(increase)inprepaidexpenses
Increase(decrease)inaccruedexpenses
Lossesondisposaloffixedassets,
intangibleassetsandotherlong-termassets
Financeexpenses
Losses(gains)arisingfrominvestments
Decrease(increase)ininventories
Decrease(increase)inreceivablesunderoperatingactivities
Increase(decrease)inpayablesunderoperatingactivities
Netincrease(decrease)incashandcashequivalents
Cashandcashequivalentsattheendoftheyear
cashandcashequivalentsatthebeginningoftheyear
NotesToFinancialStatements
1.General
xxxx(hereinafterreferredtoasthe“Company”)wasestablishedinxxxxxxxxxxxxxxxxxxx.
2.SIGNIFICANTACCOUNTINGPOLICIESANDACCOUNTINGESTIMATES
Accountingsystemandaccountingstandardsadopted
TheCompanyhasadoptedtheA
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