审计报告英文版全.docx

审计报告英文版全.docx

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审计报告英文版全

AUDITOR’SREPORT

YueHuaShen/YanZi（2014）No.0002

ICPAfilingnumber:

0420

Toallshareholdersof******Co.,Ltd:

Wehaveauditedtheaccompanyingfinancialstatementsof******Co.,Ltd（“YourCompany”）,whichcomprisethebalancesheetasof31December2013,theincomestatement,statementofchangesinowner'sequityandcashflowstatementfortheyearthenended,andnotestothefinancialstatements.

I.Management’sresponsibilityforthefinancialstatements

ManagementofyourCompanyisresponsibleforthepreparationandfairpresentationoffinancialstatements.Thisresponsibilityincludes:

（1）inaccordancewiththeAccountingStandardsforBusinessEnterprisesanditsrelevantprovisions,preparingthefinancialstatementsandreflectingfairpresentation;

（2）designing,implementingandmaintainingthenecessaryinternalcontrolinordertofreefinancialstatementsfrommaterialmisstatement,whetherduetofraudorerror.

II.Auditors'responsibility

Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChineseCertifiedPublicAccountantsAuditingStandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.

Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditors'judgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,weconsidertheinternalcontrolrelevanttothepreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.

Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.

III.Opinion

Inouropinion,thefinancialstatementsofyourCompanyhavebeenpreparedinaccordancewiththeAccountingStandardsforBusinessEnterpriseanditsrelevantprovisionsinallmaterialrespect,andpresentfairlythefinancialpositionofyourCompanyasof31December2013,andtheresultsofitsoperationsandcashflowsfortheyearthenended.

GuangdongHuaxinAccountingFirm（generalpartner）

Guangdong,China

ChineseCertifiedPublicAccountant:

ChineseCertifiedPublicAccountant:

January3,2014

BALANCESHEET

ASOF31DECEMBER2013Unit:

RMBYuan

Company:

******Co.,Ltd

Asset

Endingbalance

BeginningBalance

Liabilitiesandallparties’equity（orshareholders'equity）

Endingbalance

BeginningBalance

CurrentAssets:

Currentliabilities:

Monetaryfunds

Short-termborrowings

Transactionfinancialasset

Transactionfinancialliabilities

Notesreceivable

Notespayable

Accountreceivable

Accountpayable

Accountpaidinadvance

Accountreceivedinadvance

Interestreceivable

Employee’scompensationpayable

Dividendreceivable

Taxpayable

Otheraccountreceivable

Interestpayable

Inventories

Dividendpayable

Non-currentassetsduewithin1year

Otheraccountpayable

Othercurrentassets

-

-

Non-currentliabilitiesduewithin1year

Totalcurrentassets

-

Othercurrentliabilities

Non-currentassets:

Totalcurrentliabilities

-

Availableforsalefinancialassets

Non-currentliabilities:

Maturityinvestments

Long-termborrowings

Long-termaccountreceivables

Bondspayable

Long-termequityinvestment

Long-termaccountpayable

Investingproperty

Specialpayables

Fixedasset

Accruedliabilities

Projectinconstruction

Deferredtaxliabilities

Engineeringmaterial

Othernon-currentliabilities

Fixedassetdisposal

Totalnon-currentliabilities

-

-

Productionbiologicalassets

Totalliabilities

-

Oilandgasassets

Owner’sequity（orshareholders’equity）

Intangibleassets

Paid-incapital（orsharecapital）

Developmentexpense

Capitalsurplus

-

Goodwill

Less:

TreasuryStock

Long-termexpensetobeapportioned

Earnedsurplus

Deferredtaxassets

Retainedearnings

-

Othernon-currentassets

Totalowner’sequity（orshareholders’equity）

-

Totalnon-currentassets

-

Totalassets

-

Totalliabilitiesandowner’sequity（orshareholders’equity）

-

Preparedby:

Auditedby:

FinanceManager:

CompanyLeader:

INCOMESTATEMENT

FORTHEYEARENDED31DECEMBER2013Unit:

RMBYuan

Company:

******Co.,Ltd

Items

Cumulativeamountinthisyear

Amountinlastyear

I.Operatingincome

Minus:

Operatingcost

Taxesandassociatecharges

Sellinganddistributionexpenses

Administrativeexpenses

-

Financialexpense

-

Assetimpairmentloss

Plus:

gainfromchangeinfairvalue（losswith‘-‘）

Gainfrominvestment（losswith‘-‘）

Including:

incomeforminvestmentonaffiliatedenterpriseandjointenterprise

II.Operatingprofit（losswith‘-‘）

-

Plus:

non-businessincome

-

-

Less:

non-businessexpense

Including:

lossfromnon-currentassetdisposal

III.Totalprofit（losswith‘-‘）

-

Less:

Incometax

IV.Netprofit（losswith‘-‘）

-

V.Earningspershare

（I）basicearningspershare

（II）dilutedearningspershare

VI.Othercomprehensiveearnings

VII.Totalcomprehensiveearnings

-

Preparedby:

Auditedby:

FinanceManager:

CompanyLeader:

CASHFLOWSTATEMENT

FORTHEYEARENDED31DECEMBER2013Unit:

RMBYuan

Company:

******Co.,Ltd

Items

Times

Amountinthisyear

Cumulativeamountinlastyear

1.Cashflowsarisingfromoperatingactivities:

0

Cashreceivedfromsalesofgoodsorrendingofservices

1

Refundoftaxandfarereceived

2

Othercashreceivedrelatingtooperatingactivities

3

Sub-totalofcashinflows

4

Cashpaidforgoodsandservices

5

Cashpaidtoandonbehalfofemployees

6

Taxandfarepaid

7

Othercashpaidrelatingtooperatingactivities

8

Sub-totalofcashoutflows

9

Netcashflowfromoperatingactivities

10

2.Cashflowsarisingfrominvestmentactivities

0

Cashreceivedfromreturnofinvestments

11

Cashreceivedfrominvestmentincome

12

Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets

13

Netcashreceivedfromdisposalofsubsidiariesandotherbusinessunits

14

Othercashreceivedrelatingtoinvestmentactivities

15

Sub-totalofcashinflows

16

Cashpaidforacquiringfixedassets,intangibleassetsandotherlong-termassets

17

Cashpaidforacquiringinvestments

18

Netcashreceivedfromsubsidiariesandotherbusinessunits

19

Othercashpaidrelatingtoinvestmentactivities

20

Sub-totalofcashoutflows

21

Netcashflowfrominvestingactivities

22

3.Cashflowsarisingfromfinancingactivities:

0

Cashreceivedfromabsorbinginvestment

23

Cashreceivedfromborrowings

24

Othercashrelatingtofinancingactivities

25

Sub-totalofcashinflows

26

Cashpaidforsettlingdebt

27

Cashpaidfordistributionofdividendsorprofitorreimbursinginterest

28

Othercashpaymentsrelatingtofinancingactivities

29

Sub-totalofcashoutflows

30

Netcashflowfromfinancingactivities

31

4.Influenceoncashduetofluctuationinexchangerate

34

5.Netincreaseincashandcashequivalents

35

Add:

Balanceofcashandcashequivalentsatthebeginningoftheyear

36

6.Balanceofcashandcashequivalentsattheendoftheyear

37

Supplementaryinformation:

0

Attachedprojectofcashflowstatement

0

1.Netprofitisadjustedtocashflowofoperatingactivities

0

Netprofit

38

Impairmentofassets

39

Fixedassetdepreciation,depletionofoilandgasassetsanddepreciationofproductivebiologicalassets

40

Amortizationofintangibleassets

41

Amortizationoflong-termprepaidexpenses

42

Treatmentoflossesoffixedassets,intangibleassetsandotherlong-termassets

43

Lossonretirementoffixedassets

44

Lossofchangesinfairvalue

45

Financecosts

46

Investmentlosses

47

Decreaseindeferredincometaxassets

48

Increaseindeferredincometaxliabilities

49

Decreaseininventories

50

Decreaseinoperatingreceivables

51

Increaseinoperatingpayables

52

Others

53

Netcashflowfromoperatingactivities

54

2.Investingandfinancingactivitiesnotrelatingtocash

0

Debtintocapital

55

Convertibledebtduewithinoneyear

56

Financeleasedfixedassets

57

3.Netincreaseincashandcashequivalents

0

Balanceofcashattheendofthisperiod

58

Less:

balanceofcashatthebeginningofthisperiod

59

Add:

balanceofcashequivalentsattheendofthisperiod

60

Less:

balanceofcashequivalentsatthebeginningofthisperiod

61

Netincreaseincashandcashequivalents

62

Preparedby:

Auditedby:

FinanceManager:

CompanyLeader:

S