审计报告英文版(全)

AUDITOR’SREPORTYueHuaShen/YanZi(2014)No.0002ICPAfilingnumber:020201401000420Toallshareholdersof******Co.,Ltd:Wehaveauditedtheaccompanyingfinancialstatementsof******Co.,Ltd(“YourCompany”),whichcomprisethebalancesheetasof31December2013,theincomestatement,statementofchangesinowner'sequityandcashflowstatementfortheyearthenended,andnotestothefinancialstatements.I.Management’sresponsibilityforthefinancialstatementsManagementofyourCompanyisresponsibleforthepreparationandfairpresentationoffinancialstatements.Thisresponsibilityincludes:(1)inaccordancewiththeAccountingStandardsforBusinessEnterprisesanditsrelevantprovisions,preparingthefinancialstatementsandreflectingfairpresentation;(2)designing,implementingandmaintainingthenecessaryinternalcontrolinordertofreefinancialstatementsfrommaterialmisstatement,whetherduetofraudorerror.II.Auditors'responsibilityOurresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChineseCertifiedPublicAccountantsAuditingStandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditors'judgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,weconsidertheinternalcontrolrelevanttothepreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.III.OpinionInouropinion,thefinancialstatementsofyourCompanyhavebeenpreparedinaccordancewiththeAccountingStandardsforBusinessEnterpriseanditsrelevantprovisionsinallmaterialrespect,andpresentfairlythefinancialpositionofyourCompanyasof31December2013,andtheresultsofitsoperationsandcashflowsfortheyearthenended.GuangdongHuaxinAccountingFirm(generalpartner)Guangdong,ChinaChineseCertifiedPublicAccountant:ChineseCertifiedPublicAccountant:January3,2014BALANCESHEETASOF31DECEMBER2013Unit:RMBYuanCompany:******Co.,LtdAssetEndingbalanceBeginningBalanceLiabilitiesandallparties’equity(orshareholders'equity)EndingbalanceBeginningBalanceCurrentAssets:Currentliabilities:MonetaryfundsShort-termborrowingsTransactionfinancialassetTransactionfinancialliabilitiesNotesreceivableNotespayableAccountreceivableAccountpayableAccountpaidinadvanceAccountreceivedinadvanceInterestreceivableEmployee’scompensationpayableDividendreceivableTaxpayableOtheraccountreceivableInterestpayableInventoriesDividendpayableNon-currentassetsduewithin1yearOtheraccountpayableOthercurrentassets--Non-currentliabilitiesduewithin1yearTotalcurrentassets-OthercurrentliabilitiesNon-currentassets:Totalcurrentliabilities-AvailableforsalefinancialassetsNon-currentliabilities:MaturityinvestmentsLong-termborrowingsLong-termaccountreceivablesBondspayableLong-termequityinvestmentLong-termaccountpayableInvestingpropertySpecialpayablesFixedassetAccruedliabilitiesProjectinconstructionDeferredtaxliabilitiesEngineeringmaterialOthernon-currentliabilitiesFixedassetdisposalTotalnon-currentliabilities--ProductionbiologicalassetsTotalliabilities-OilandgasassetsOwner’sequity(orshareholders’equity)IntangibleassetsPaid-incapital(orsharecapital)DevelopmentexpenseCapitalsurplus-GoodwillLess:TreasuryStockLong-termexpensetobeapportionedEarnedsurplusDeferredtaxassetsRetainedearnings-Othernon-currentassetsTotalowner’sequity(orshareholders’equity)-Totalnon-currentassets-Totalassets-Totalliabilitiesandowner’sequity(orshareholders’equity)-Preparedby:Auditedby:FinanceManager:CompanyLeader:INCOMESTATEMENTFORTHEYEARENDED31DECEMBER2013Unit:RMBYuanCompany:******Co.,LtdItemsCumulativeamountinthisyearAmountinlastyearI.OperatingincomeMinus:OperatingcostTaxesandassociatechargesSellinganddistributionexpensesAdministrativeexpenses-Financialexpense-AssetimpairmentlossPlus:gainfromchangeinfairvalue(losswith‘-‘)Gainfrominvestment(losswith‘-‘)Including:incomeforminvestmentonaffiliatedenterpriseandjointenterpriseII.Operatingprofit(losswith‘-‘)-Plus:non-businessincome--Less:non-businessexpenseIncluding:lossfromnon-currentassetdisposalIII.Totalprofit(losswith‘-‘)-Less:IncometaxIV.Netprofit(losswith‘-‘)-V.Earningspershare(I)basicearningspershare(II)dilutedearningspershareVI.OthercomprehensiveearningsVII.Totalcomprehensiveearnings-Preparedby:Auditedby:FinanceManager:CompanyLeader:CASHFLOWSTATEMENTFORTHEYEARENDED31DECEMBER2013Unit:RMBYuanCompany:******Co.,LtdItemsTimesAmountinthisyearCumulativeamountinlastyear1.Cashflowsarisingfromope