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审计报告英文
ShanxiZhongGuangCertifiedPublicAccountantsCo.,Ltd
Auditor’sReport
JinZhongGuang（2011）AuditNo.0487
ToalltheshareholdersofShanxiLujieHighwayEngineeringConsultingCo.LTD:
We have audited the attachedfinancialstatements of ShanxiChengxinChemicalCo.,LTD.（hereafter referredtoasthecompany）,whichincludesthebalancesheet of Dec.31,2010, and the profit statementandcashflowstatement and other explanatory notesof2010.
1.Management’sResponsibilityfortheFinancialStatements
Thecomppany’smanagementisresponsibleforthepreparationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:
（i）designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;（ii）selectingandapplyingappropriateaccountingpolicies;and（iii）makingaccountingestimatesthatarereasonableinthecircumstances.
2.Auditor’sResponsibility
Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.
Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor’sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.
Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.ThetotalamountofassetsofShanxiChengxinChemicalCo.,Ltdoftheyear2010is21,931,114.22yuan,liabilitiesamountedto8,267,768.37yuan,theowner’sequityamountedto13,663,345.85yuan,mainbusinessincomeamountedto107,111,372.56yuanandnetprofitof3,061,993.353yuan
3.Opinion
Inouropinion,thefinancialstatementsgiveatrueandfairviewofthefinancialpositionoftheCompanyasofDec.31,2010,andofitsfinancialperformanceanditscashflowsfortheyear2010thenendedinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprise.
ChineseCertifiedPublicAccountant
ShanxiZhongGuangCertifiedZhiXianyuNo.140100740009
PublicAccountantsCo.,LtdChineseCertifiedPublicAccountant
LiJianzhongNo.140100490005
TaiyuanPRC
March30,2011
BalanceSheet
Preparedby:
Shanxi Chengxin Chemical Co. Ltd.Dec.31,2010MonetaryUnit:
RMByuan
Assets
LineNo.
AtBeg.ofyear
AtEndofyear
Liabilitiesandshareholder’sEquity
LineNo.
AtBeg.ofyear
AtEndofyear
1.Currentassets:
2.Currentliabilities:
Monetaryresources
1
411,074.09
1,960,168.35
Short-termloans
68
0.00
0.00
Short-terminvestments
2
0.00
0.00
Notespayable
69
0.00
0.00
Notesreceivable
3
0.00
0.00
Accountspayable
70
0.00
0.00
Dividendsreceivable
4
0.00
0.00
Accountsadvancedfromcustomers
71
87,233.65
0.00
Interestreceivable
5
0.00
0.00
Payrollpayable
72
0.00
0.00
Accountsreceivable
6
4,679,546.99
2,443,612.63
Welfarepayable
73
0.00
0.00
Otherreceivable
7
4,468,726.47
474,422.97
Dividendpayable
74
0.00
0.00
Accountsprepaid
8
4,268,427.00
11,551,465.94
Taxespayable
75
-429,268.86
-883,147.60
Subsidiesreceivable
9
0.00
0.00
Otherfeespayable
80
0.00
0.00
Inventories
10
3,273,101.24
2,697,430.34
Otherpayable
81
7,840,962.45
9,150,915.97
DeferredExpense
11
0.00
0.00
AccruedExpense
82
0.00
0.00
Long-termdebtinvestmentduewithinoneyear
21
Provision
83
0.00
0.00
Othercurrentassets
24
0.00
0.00
Long-termliabilityduewithinoneyear
86
Totalcurrentassets
31
15,100,875.79
19,127,100.23
Othercurrentliabilities
90
Long-termequityinvestment
32
0.00
0.00
TotalCurrentLiabilities
100
7,498,927.24
8,267,768.37
Totalforlong-terminvestment
38
0.00
0.00
Long-termloans
101
0.00
0.00
Fixedassets:
Bondspayables
102
0.00
0.00
Fixedassetsoriginalcost
39
3,127,119.40
3,127,119.40
Long-termpayable
103
0.00
0.00
Less:
AccumulatedDepreciation
40
127,715.63
323,105.41
Grants&Subsidiesreceived
106
0.00
0.00
Netvalueoffixedassets
41
2,999,403.77
2,804,013.99
Otherlong-termliabilities
108
Less:
Impairmentforfixedassets
42
0.00
0.00
TotalLong-termLibilities
110
0.00
0.00
NBVoffixedassets
43
2,999,403.77
2,804,013.99
Deferredtax:
Constructioninprogress
45
0.00
0.00
Totalliability
114
7,498,927.24
8,267,768.37
TotalFixedAssets
50
2,999,403.77
2,804,013.99
Owners’Equity
Otherassets&Intangibleassets:
Paidincapital
115
3,000,000.00
3,000.000.00
Intangibleassets
51
0.00
0.00
Less:
Capitalredemption
116
0.00
0.00
Long-termdeferredexpense
52
0.00
0.00
NetbalofPaidincapital
117
3,000,000.00
3,000,000.00
Totalotherassets&intangibleassets
60
0.00
0.00
SurplusReserves
119
0.00
0.00
Include:
Statutoryreserves
120
0.00
0.00
Deferredtax:
Retainedprofitsafterappropriation
121
7,601,352.32
10,663,345.85
Deferredtaxdebits
61
0.00
0.00
TotalEquity
122
10,601,352.32
13,663,345.85
TotalAssets
67
18,100,279.56
21,931,114.22
TotalLiability&Equity
135
18,100,279.56
21,931,114.22
Tabulation：
ProfitStatement
Year2010
Preparedby:
Shanxi Chengxin Chemical Co. Ltd.MonetaryUnit:
RMByuan
Items
LineNo.
Actualnumberoflastyear
Currentyearcumulative
1、Primeoperatingrevenue
1
17,711,639.15
107,111,372.56
Less：
Primeoperatingcosts
4
16,543,907.82
99,650,193.35
SalesTax
5
885.08
8,435.08
2、Primeoperatingprofit
10
1,166,846.25
7,452,744.13
Add：
Otheroperatingprofit
11
-500.00
37,177.92
Less：
Selling&Distributionexpense
14
523,723.18
3,689,394.96
Administrativeexpenses
15
0.00
0.00
Financialexpenses
16
-149,830.29
-282,130.95
3、Operatingprofit
18
792,453.36
4,082,658.04
Add：
Investmentincome
19
0.00
0.00
Subsidyincome
22
0.00
0.00
Non-operatingincome
23
0.00
0.00
Less：
Non-operatingexpenses
25
0.00
0.00
4、Totalprofit
27
792,453.36
4,082,658.04
Less：
Incometax
28
36,001.76
1,020,664.51
5、Netprofit
30
756,451.60
3,061,993.53
Tabulation：
CashFlowStatement
Preparedby:
Shanxi Chengxin Chemical Co., Ltd.Year2010MonetaryUnit:
RMB
Items
LineNo.
Amount
SupplementaryInformation
LineNo.
Amount
I.CashFlowsfromOperatingActivities
I.ReconciliationofNetProfittoCashFlowfromOperatingActivities
Cashreceivedfromsalesofgoodsorrenderingservices
1
127,49,006.61
NetProfit
57
2,779,862.58
Refundsoftaxes
3
-
Add:
Impairmentlossesonassets
58
-
Cashreceivedrelatingtootheroperatingactivities
8
-1,307,236.55
Depreciationoffixedassets
59
195,389.78
Sub-totalofcashinflows
9
126,161,770.06
Amortisationofintangibleassets
60
-
Cashpaidforgoodsorservices
10
123,200,230.21
Amortisationoflong-termdeferredexpenses
61
-
Cashpaidtoandonbehalfofemployees
12
-
Decreaseindeferredexpenses（deduct:
increase）
64
-
Taxpayments
13
1,412,445.59
Increaseinprepaidexpenses（deduct:
decrease）
65
-
Cashpaidrelatingtootheroperatingactivities
18
Lossesondisposaloffixedassets,intangibleassetsandotherlong-termassets（deduct:
gains）
66
-
Sub-totalofcashoutflows
20
124,612,675.80
Lossesonwrite-offoffixedassets
67
-
NetCashFlowsfromOperatingActivities
21
1,549094.26
Financeexpense
68
-
II.CashFlowsfromInvestingActivities
Lossesarisingfrominvestments（deduct:
gains）
69
-
Cashreceivedfromdisposalofinvestments
22
Deferredtaxcredit（deduct:
debit）
70
-
Cashreceivedfrominvestmentsincome
23
-
Decreaseininventories（deduct:
increase）
71
575,670.90
Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets
25
-
Decreaseinoperatingreceivables（deduct:
increase）
72
-3,052,801.08
Cashreceivedrelatingtootherinvestingactivities
28
-
Increaseinoperatingpayables（deduct:
decrease）
73
768,841.13
Sub-totalofcashinflows
29
-
Others
74
282,130.95
Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets
30
-
Netcashflowsfromoperatingactivities
75
1,549,094.26
Cashpaidtoacquireinvestments
31
-
Cashpaymentsrelatingtootherinvestingactivities
35
-
Sub-totalofcashoutflows
36
-
NetCashFlowfromInvestingActivities
37
II.InvestingandFinancingActivitiesthatdonotInvolveCashReceiptsandPayment
III.CashFlowsfromFinancingActivities
Conversionofdebtintocapital
76
Cashreceivedbyinvestors
38
-
Reclassifi
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