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
020*********
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:
STATEMENTOF
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