审计报告资产负债表利润表现金流量表财务表报表英文模板.docx
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审计报告资产负债表利润表现金流量表财务表报表英文模板.docx
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审计报告资产负债表利润表现金流量表财务表报表英文模板
Exhibit18-b:
ScannedCopiesofAuditReport
BeijingNseerTechnologyCo.,Ltd.
AuditReportof2014
Contents
ProjectContentsNo.
AuditReport1-2
BalanceSheet3
StatementofProfitandProfitDistribution4
CashFlowStatement5
AffiliatedNotestoAccountingStatement6-12
AuditReport
JSLSZ(2015)No.1008
BeijingNseerTechnologyCo.,Ltd.
WehaveauditedtheaccompanyingbalancesheetofBeijingNseerTechnologyCo.,Ltd.,includingthebalancesheetonDec.31,2014,statementofprofitandprofitdistribution,cashflowstatement,andnotestothefanaticalstatements.
I.Management’sResponsibilityfortheFinancialStatements.
ThemanagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:
(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;
(2)selectingandapplyingappropriateaccountingpolicies;and(3)makingaccountingestimatesthatarereasonableinthecircumstances.
II.Auditor’sResponsibility
Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.
Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor’sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.
Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.
III.Auditopinion
Inouropinion,thefinancialstatementsofBeijingNseerTechnologyCo.,Ltd.ispreparedinaccordancewiththeAccountingStandardsforBusinessEnterprises,andgiveatrueandfairviewofthefinancialpositionoftheBeijingNseerTechnologyCo.,Ltd.asofDec.31,2014,andofitsfinancialperformanceanditscashflowsfortheYear2014
Attached:
1.BalanceSheetonDecember31,2014ofBeijingNseerTechnologyCo.,Ltd.
2.StatementofProfitandProfitDistributionTablein2014ofBeijingNseerTechnologyCo.,Ltd.
3.CashFlowStatementin2014ofBeijingNseerTechnologyCo.,Ltd.
4.AffiliatedNotestoAccountingStatementin2014ofBeijingNseerTechnologyCo.,Ltd.
BeijingShoulvCPAs(LLP)ChineseCertifiedPublicAccountant:
JianhuaHu(Seal)
BeijingChinaChineseCertifiedPublicAccountant:
FujunYan(Seal)
January15,2015
BalanceSheet
ProfitStatement
PreparationUnit:
BeijingNseerTechnologyCo.,Ltd.2014Unit:
Yuan
CashFlowStatement
PreparationUnit:
BeijingNseerTechnologyCo.,Ltd.2014Unit:
Yuan
BeijingNseerTechnologyCo.,Ltd.
AffiliatedNotestoAccountingStatement2014
I.ProfileoftheCompany
BeijingNseerTechnologyCo.,Ltd.wasfoundedinAugust8,2000.ThecompanyobtainsthecorporatebusinesslicenseaftertheapprovalofHaidianBranchofBeijingAdministrationforIndustry&Commerce;registrationNo.:
47;companytype:
limitedliabilitycompany;registeredcapital:
RMB10,000,;paidupcapital:
RMB9,200,;regalrepresentative:
YoutaoLiu.
Registeredaddress:
Room404and405,BlockE,Building1,No.12,ShangdixinxiRoad,HaidianDistrict,Beijing
BusinessScope:
licensedoperatingitems:
none
Generaloperatingitems:
technologydevelopment,transfer,consultation,training,service;salesfordevelopedproducts,telecommunicationsequipment,culturalofficesupplies,electroniccomponents,computerhardwareandsoftwareandperipheralequipment,hardwareandelectricalequipment,chemicalproducts(excludinghazardouschemicalsandaclassofprecursorchemicals),buildingmaterials,steelproducts,artsandcrafts:
undertakingthecomputernetworkproject(Excepttheprojectsthatdonotobtainedtheadministrativepermission).ThenexttimecontributiontimeisApril19,2014,andtheintellectualpropertycontributionisRMB7,200,.
II.PrincipalAccountingPolicy
1.AccountingSystem:
EnterpriseAccountingSystem
2.FiscalYear:
fromJanuary1toDecember31ofeachcalendaryear.
3.BookkeepingCurrency:
bookkeepingcurrencyisRenMinBi.
4.BookkeepingBasisandPricingPrinciple:
thecompanyadoptstheaccrualsystemasthebaseofbookkeepingprinciple,andtakeshistoriccostasthepricingbasis.
5.AccountingMethodofForeignCurrencyOperations:
Foreigncurrencyoperationsadoptthespotrateofthetransactiondateastheexchangerateconvert,equivalentRMBforbookkeeping.
6.DeterminingStandardofCashEquivalent:
Whenthecashflowstatementisprepared,cashequivalentsrepresentshort-term(expirewithin3monthssincethepurchasedate),highlyliquidinvestmentsthatarereadilyconvertibleintoknownamountsofcashandthataresubjecttoaninsignificantriskofchangeinvalue.Equityinvestmentisregardedascashequivalent.
7.AccountingMethodofFixedAssets
(1)Standardoffixedassets:
the
(1)Housebuildings,machineryequipment,transportationequipmentandotherequipment,measuringimplementandtoolrelatedtotheproductionandarticlesthatdonotbelongtoproductionoperationswiththeservicelifeofmorethanoneyear.
(2)Categoryofthefixedassets:
transportationequipment,officeequipment,etc.
(3)Valuationofthefixedassets:
valuatedaccordingtotheactualcost.
8.Intangibleassets
(1)Valuationoftheintangibleassets
Theintangibleassetsshallbeinitiallymeasuredaccordingtoitscost.
Thecostofoutsourcingintangibleassetsshallincludethepurchaseprice,relevanttaxesandothernecessaryexpendituresdirectlyattributabletointangibleassetsfortheexpectedpurpose.Wherethepaymentofpurchasepriceforintangibleassetsisdelayedbeyondthenormalcreditconditions,whichisoffinancingintention,thecostofintangibleassetsshallbedeterminedonthebasisofthecurrentvalueofthepurchaseprice.
Entryvalueoftheintangibleassetsobtainedthroughenterprise’sconsolidationbymergerunderthesamecontrolshallbedeterminedaccordingtobookvalueofthecombinedparty.
(2)Servicelifeandamortizationofintangibleassets
a.Intangibleassetswithlimitedservicelives
Landusagerightisaveragelyamortizedaccordingtotheservicelifeperiod.Ifthepriceofoutsourcinglandandbuildingscannotbereasonablyallocatedbetweenthelandusagerightandbuildings,theywillbeallregardedasfixedassets.
Fortheendofeachperiod,theservicelifeoftheintangibleassetswithlimitedserviceandamortizationmethodwillbereviewed:
ifnecessary,theservicelifeneedstobeadjusted.Fortheintangibleassetswithlimitedservicelife,theyshouldbeamortizedaccordingtothestraightlinemethodwithinthetimelimitofbringingeconomicbenefitsforenterprises.
b.Intangibleassetswithuncertainservicelife
Intangibleassetswithuncertainservicelifedonotneedtobeamortized,andimpairmenttestcanbedoneattheendoftheperiod.
(3)Intangibleassetswrite-down
Whentherecoverableamountoftheintangibleassetsislowerthanitsbookvalue,thebookvaluecanbewrittendowntotherecoverableamount.
(4)PartitionofresearchstageanddevelopmentstageforinternalR&Dproject
WhethertheR&Dactivitiesofthecompanyhavethebasicconditionsforforminganewproductornewtechnologyasthemainjudgmentbasis,dividingtheresearchstageanddevelopmentstage.
Whethertheresearchactivitiesthathavebeenalreadycarri
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