审计报告英文版.docx
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审计报告英文版.docx
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审计报告英文版
XXXXXXConstructionCo.,Ltd
Auditor’sReport
XXXXXXCertifiedPublicAccountantsCo.,Ltd(2010)AuditNo.101xx
XXXXXXCertifiedPublicAccountantsCo.,Ltd(GeneralPartnership)
February22,2010
Auditor’sReport
XXXXXXCertifiedPublicAccountantsCo.,Ltd(2010)AuditNo.10xx
ToXXXXXXConstructionCo.,Ltd:
WehaveauditedtheaccompanyingBalanceSheetdatedtoDecember31,2009,2009AnnualIncomeStatement,2009AnnualCashFlowStatementand2009FinancialStatementsNotefromXXXXXXConstructionCo.,Ltd(hereinafterreferstoas“thecompany”).
1.ManagingTeam’sResponsibilitytotheFinancialStatements
ThemanagingteamisresponsibleforthesufficientpreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprises.Theseresponsibilitiesinclude:
(1)designing,implementingandmaintaininginternalcontrolforthepreparationandpresentationoffinancialstatementstoguaranteethemfreefrommaterialmisstatement,whetherduetofraudorerror;
(2)selectingandapplyingappropriateaccountingpolicies;and(3)makingaccountingestimatesthatarereasonableinthecircumstances.
2.Auditor’sResponsibility
Ourresponsibilityistogenerateanauditconclusionfromthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithAuditingStandardforCertifiedPublicAccountants.Thisstandardrequiresthatweshouldcomplywithethicalrequirementsaswellasplanandperformtheaudittoobtainreasonableassuranceforguaranteeingthatthefinancialstatementsarefreefrommaterialmisstatements.
Theauditinvolvedperformingprocedurestoobtainevidencesforamountsanddisclosuresinthefinancialstatements.Basedontheauditor’sjudgment,theadoptedprocedurescouldincludemajorriskassessmentonmaterialmisstatementinthefinancialstatements,whetherduetofraudorerror.Intheseriskassessments,theauditorconsideredinternalcontrolproceduresrelatedtothecompany’sestablishmentoffinancialstatementsanddesignedtheappropriateauditprocedures.However,theseauditingprocedureswerenotdesignedforthepurposeofverifyingtheeffectivenessofthecompany’sinternalcontrol.Theauditalsoevaluatedtheappropriatenessofaccountingpoliciesadoptedbythecompany,thereasonablenessofaccountingestimationmadebymanagingteamandthepresentationofallfinancialstatements.
Webelievethattheauditevidenceswehaveobtainedaresufficientandappropriatetoprovideabasisforourauditconclusion.
3.Non-verifiedItems
ThestorageofthecompanybyDecember31,2009hasreached68079345.98RMB,covering70.35%ofthecompany’stotalasset.Thespecialfeatureofthisindustryhasresultedinthediversifiedclassificationsandlargeamountofthestoredproducts.Thelongdistancebetweendifferentstoragesites,coupledwithlimitedtime,resultedinthatwecouldonlycheckandverifyasmallproportionofthestorageratherthangainingappropriateandsufficientauditingevidences.
3.AuditConclusion
Inouropinion,thefinancialstatementsgiveatrueandfairviewofthefinancialstatusoftheCompanydatedtoDec.31,2009,financialperformancein2009andcashflowin2009inaccordancewiththeAccountingStandardsforBusinessEnterprises.
JinanDehongCertifiedPublicAccountantsCo.,LtdChinaCertifiedPublicAccountant:
(GeneralPartnership)ChenZhimin
ChinaZhengzhouChinaCertifiedPublicAccountant:
GaoFadao
February22,2010
BALANCESHEET
ENTERPRISENAME:
XXXXXXConstructionCo.,Ltd
MONETARYUNIT:
CNY
A+A3:
G30SSETS
Li.
Bal.B/Y
Bal.E/P
LIABILITIESANDOWNERS'EQUITY
Li.
Bal.B/Y
Bal.E/P
CURRENTASSETS
1
CURRENTLIABILITIES
39
Monetaryfunds
2
2,956,897.60
1,905,897.80
Short-termloans
40
Short-terminvestments
3
Notespayable
41
Notesreceivable
4
Accountspayable
42
4,775,267.98
7,387,875.17
Dividendreceivable
5
Advancesfromcustomers
43
6,589,654.32
5,907,860.90
Interestreceivable
6
Accruedpayroll
44
Accountsreceivable
7
4,567,896.50
4,890,678.95
Welfareexpensespayable
45
1,899,367.44
1,549,367.44
Otherreceivables
8
865,976.50
500,789.67
Dividendspayable
46
Advancestosuppliers
9
Taxespayable
47
290,564.60
300,456.90
Subsidiesreceivable
10
Otherpayables
48
Inventories
11
57,159,926.35
68,079,345,98
Otheramountspayables
49
3,508,506.30
3,508,506.30
Prepaidexpenses
12
456,900.00
512,300.00
Accruedexpenses
50
Long-termdebtinvestmentwithinayear
13
Estimatedliabilities
51
Othercurrentassets
14
Long-termliabilitiesduewithinayear
52
15
Othercurrentliabilities
53
Sub-totalofcurrentassets
16
66,007,596.95
75,889,012.40
Sub-totalofcurrentliabilities
54
17,063,360.64
18,654,066.71
LONG-TERMINVESTMENTS
17
LONG-TERMLIABILITIES
55
Long-termequityinvestment
18
Long-termborrowings
56
Long-termdebtinvestment
19
Bondspayable
57
Sub-totaloflong-terminvestments
20
Long-termpayables
58
FIXEDASSETS
21
Specialpayable
59
OriginalFixedAssetsVale
22
37,337,880.00
37,987,880.00
Otherlong-termliabilities
60
Less:
Accumulateddepreciation
23
16,137,168.60
17,106,139,90
Totallong-termliabilities
61
Fixedassets-NV
24
21,200,711.40
20,881,740.10
DEFERREDTAXES
62
Less:
ProvisionforimpairmentlossesofFA
25
Deferredtaxcredit
63
FixedAssets-NetValue
26
21,200,711.40
20,881,740.10
Totalliabilities
64
17,063,360.64
18,654,066.71
Constructionmaterials
27
Minorityinterest
65
Constructioninprocess
28
66
DisposalofFixedAssets
29
OWNERS'EQUITY
67
Sub-totaloffixedassets
30
21,200,711.40
20,881,740.10
Paid-incapital(orstock)
68
51,560,000.00
51,560,000.00
INTANGIBLEANDOTHERASSETS
31
Less:
Investmentreturned
69
Intangibleassets
32
Paid-incapital(orstock)-NetValue
70
51,560,000.00
51,560,000.00
Long-termprepayments
33
Capitalsurplus
71
9,569,894.00
9,569,894.00
Otherlong-termassets
34
Surplusreserve
72
2,244,368.23
5,433,467.49
Sub-totalofIntangibleandOtherAssets
35
Including:
Statutorypublicwelfarefund
73
DEFERREDTAXES
36
Undistributedprofit
74
6,770,685.48
11,553,32.30
Deferredtaxdebit
37
Totalowners'equity
75
70.144,947.71
78,116,685.79
TOTALASSETS
38
87,208,308.35
96,770,752.50
TOTALLIABILITIESANDOWNERS'EQUITY
76
87,208,308.35
96,770,752.50
CompanyResponsiblePerson:
FinanceResponsiblePerson:
Incomestatementandprofitappropriation
Company:
XXXXXXConstructionCo.,Ltd2009MonetaryUnit:
CNY
Items
Line
NumberofThisyear
NumberofLastYear
1.Revenue
1
234,565,890.89
212,232,272.29
Less:
CostofSales
2
210,001,568.90
189,561,686.10
SalesTax
3
7,356,890.18
6,918,772.08
2.GrossProfit(-meansloss)
4
I7,207,431.81
15,751,814.11
Add:
Otheroperatingincome
5
Less:
Selling&Distributionexpense
6
6,607,890.85
6,463,338.81
G&AExpense
7
FinanceExpense
8
-30,789.90
-35,068.56
3.Profitfromoperation(-meansloss)
9
10,630,330.86
9,323,543.86
Add:
Investmentincome
10
SubsidyIncome
11
Non-operatingincome
12
3,015.00
Less:
Non-operatingexpense
13
2,560.00
4.ProfitbeforeTax
14
10,630,330.86
9,323,998.86
Less:
Incometax
15
2,658,592.78
2,331,639.72
Minorityinterest
16
5.Netprofit(-meansloss)
17
7,971,738.08
6,992,359.14
Add:
Retainedprofits
18
6,770,685.48
6,353,251.25
Othertransfer-in
19
6.Profitavailablefordistribution(-meansloss)
20
14,742,423.56
13,345,610.39
Less:
Appropriationofstatutorysurplusreserves
21
1,594,549.63
669,235.91
Appropriationofstatutorywelfarefund
22
l,594,549.63
Appropriationofstaffincentiveandwelfarefund
23
Appropriationofreservefund
24
Appropriationofenterpriseexpansionfund
25
Capitalredemption
26
7.Profitavailableforowners'distribution
27
11,553,324.30
12,676,374.48
Less:
Appropriationofpriorshare'sdividend
28
Appropriationofdiscretionarysurplusreserve
29
Appropriationofordinaryshare'sdividend
30
5,905,689.00
Transferfromordinaryshare'sdividendtopaidincapital
31
8.Retainedprofitafterappropriation
32
11,553,324.30
6,770,685.48
CompanyResponsiblePerson:
FinanceResponsiblePerson:
FinancialStatementNoteforXXXXXXConstructionCo.,Ltd
(ThemonetaryunitlistedhereinafterisRMB,unlessotherwisespeciallydetermined)
1.CompanyProfile
XXXXXXConstructionCo.,LtdislegallyregisteredinZhongmouIndustrialandCommercialAdministrationBureauanditslegalrepresentativeisLiJin.
2.Company’smainaccountingpolicyandaccountingestimates
2.1AccountingSystem
ThecompanyadoptsAccountingStandardsforBusinessEnterprises
2.2AccountingYear
Thecompany’saccountingyearisfromJanuary1toDecember31.
2.3AccountingCurrency
ThecompanyAdoptsRMBastheaccountingcurrency.
2.4.Accountingbasisandvaluationprinciple
Thecompanyadoptsaccrualbasisforthehistoricalcostaccountingfoundationandtheprincipleforvaluation.
2.5.Determinationstandardsforcashandmoneyequivalents.
Cashreferstothecashreserveandbankdepositthatcanbeadoptedtoeffectpaymentatanytime.
MoneyEquivalentsrefertotheshort-terminvestmentsofgoodcalculability,easyrealizationandlowvaluerisk.
2.6BadDebtAccountingMethod
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