1、审计报告英文版全AUDITORS REPORTYue Hua Shen / Yan Zi (2014) No. 0002 020*To all shareholders of * Co., Ltd:We have audited the accompanying financial statements of * Co., Ltd (“Your Company”), which comprise the balance sheet as of 31 December 2013, the income statement, statement of changes in owners equit
2、y and cash flow statement for the year then ended, and notes to the financial statements.I. Managements responsibility for the financial statementsManagement of your Company is responsible for the preparation and fair presentation of financial statements. This responsibility includes: (1) in accorda
3、nce with the Accounting Standards for Business Enterprises and its relevant provisions, preparing the financial statements and reflecting fair presentation; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, wh
4、ether due to fraud or error.II. Auditors responsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. Those standards require that we comply with ethical
5、requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depe
6、nd on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider the internal control relevant to the preparation and fair presentation of the financial statements in
7、order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates
8、made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. OpinionIn our opinion, the financial statements of your Company have been pre
9、pared in accordance with the Accounting Standards for Business Enterprise and its relevant provisions in all material respect, and present fairly the financial position of your Company as of 31 December 2013, and the results of its operations and cash flows for the year then ended.Guangdong Huaxin A
10、ccounting Firm (general partner)Guangdong, ChinaChinese Certified Public Accountant: Chinese Certified Public Accountant: January 3, 2014 BALANCE SHEET AS OF 31 DECEMBER 2013 Unit: RMB YuanCompany: * Co., LtdAsset Ending balanceBeginning BalanceLiabilities and all parties equity (or shareholders equ
11、ity)Ending balanceBeginning BalanceCurrent Assets: Current liabilities:Monetary fundsShort-term borrowingsTransaction financial asset Transaction financial liabilitiesNotes receivableNotes payableAccount receivableAccount payableAccount paid in advanceAccount received in advanceInterest receivableEm
12、ployees compensation payableDividend receivableTax payableOther account receivableInterest payableInventoriesDividend payableNon-current assets due within 1 year Other account payableOther current assets-Non-current liabilities due within 1 yearTotal current assets -Other current liabilitiesNon-curr
13、ent assets: Total current liabilities -Available for sale financial assets Non-current liabilities:Maturity investmentsLong-term borrowingsLong-term account receivablesBonds payableLong-term equity investmentLong-term account payableInvesting property Special payables Fixed assetAccrued liabilitiesP
14、roject in constructionDeferred tax liabilitiesEngineering material Other non-current liabilitiesFixed asset disposal Total non-current liabilities-Production biological assets Total liabilities-Oil and gas assetsOwners equity ( or shareholders equity)Intangible assetsPaid-in capital (or share capita
15、l)Development expenseCapital surplus-Goodwill Less: Treasury StockLong-term expense to be apportioned Earned surplusDeferred tax assetsRetained earnings-Other non-current assets Total owners equity (or shareholders equity)-Total non-current assets -Total assets -Total liabilities and owners equity (
16、or shareholders equity)-Prepared by: Audited by: Finance Manager: Company Leader: INCOME STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB YuanCompany: * Co., LtdItems Cumulative amount in this yearAmount in last yearI. Operating income Minus: Operating costTaxes and associate chargesSelling a
17、nd distribution expensesAdministrative expenses-Financial expense-Asset impairment lossPlus: gain from change in fair value ( loss with -)Gain from investment ( loss with -)Including: income form investment on affiliated enterprise and joint enterpriseII. Operating profit (loss with -)-Plus: non-bus
18、iness income-Less: non-business expenseIncluding: loss from non-current asset disposalIII. Total profit (loss with -)-Less: Income taxIV. Net profit (loss with -)-V. Earnings per share(I) basic earnings per share(II) diluted earnings per shareVI. Other comprehensive earningsVII. Total comprehensive
19、earnings-Prepared by: Audited by: Finance Manager: Company Leader: CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB YuanCompany: * Co., LtdItems Times Amount in this year Cumulative amount in last year1. Cash flows arising from operating activities:0Cash received from sales of goods
20、 or rending of services1Refund of tax and fare received2Other cash received relating to operating activities3Sub-total of cash inflows4Cash paid for goods and services5Cash paid to and on behalf of employees6Tax and fare paid 7Other cash paid relating to operating activities8Sub-total of cash outflo
21、ws9Net cash flow from operating activities102. Cash flows arising from investment activities0Cash received from return of investments11Cash received from investment income12Net cash received from disposal of fixed assets, intangible assets and other long-term assets13Net cash received from disposal
22、of subsidiaries and other business units14Other cash received relating to investment activities15Sub-total of cash inflows16Cash paid for acquiring fixed assets, intangible assets and other long-term assets17Cash paid for acquiring investments 18Net cash received from subsidiaries and other business
23、 units19Other cash paid relating to investment activities20Sub-total of cash outflows 21Net cash flow from investing activities223. Cash flows arising from financing activities:0Cash received from absorbing investment23Cash received from borrowings24Other cash relating to financing activities25Sub-t
24、otal of cash inflows26Cash paid for settling debt27Cash paid for distribution of dividends or profit or reimbursing interest28Other cash payments relating to financing activities29Sub-total of cash outflows30Net cash flow from financing activities314. Influence on cash due to fluctuation in exchange
25、 rate345. Net increase in cash and cash equivalents35Add : Balance of cash and cash equivalents at the beginning of the year 366. Balance of cash and cash equivalents at the end of the year37Supplementary information:0Attached project of cash flow statement01. Net profit is adjusted to cash flow of
26、operating activities0Net profit38Impairment of assets39Fixed asset depreciation, depletion of oil and gas assets and depreciation of productive biological assets40Amortization of intangible assets41Amortization of long-term prepaid expenses42Treatment of losses of fixed assets, intangible assets and
27、 other long-term assets43Loss on retirement of fixed assets44Loss of changes in fair value 45Finance costs46Investment losses47Decrease in deferred income tax assets48Increase in deferred income tax liabilities49Decrease in inventories50Decrease in operating receivables51Increase in operating payabl
28、es52Others 53Net cash flow from operating activities542. Investing and financing activities not relating to cash 0Debt into capital55Convertible debt due within one year56Finance leased fixed assets573. Net increase in cash and cash equivalents0Balance of cash at the end of this period58Less: balance of cash at the beginning of this period59Add: balance of cash equivalents at the end of this period60Less: balance of cash equivalents at the beginning of this period61Net increase in cash and cash equivalents62Prepared by: Audited by: Finance Manager: Company Leader:STATEMENT OF CH
