搜索
Auditor’sReportandProformaFinancialStatementspreparedunderPRCGAAPforForeignInvestmentEnterprises(Englishversion)1[No.oftheReport]Auditors’ReportTotheBoardofDirectorsof[Company’sName]Wehaveauditedtheaccompanyingbalancesheet[s]oftheCompany[andtheGroup]asof31December200YandtherelatedstatementsofincomeandcashflowsoftheCompany[andtheGroup]fortheyearthenended.ThepreparationofthesefinancialstatementsistheresponsibilityoftheCompany’smanagement.Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeplannedandperformedourauditinaccordancewithChina’sIndependentAuditingStandardstoobtainreasonableassuranceastowhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.Anauditalsoincludesassessingtheaccountingpoliciesusedandsignificantaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Webelievethatourauditprovidesareasonablebasisforouropinion.Inouropinion,thefinancialstatementsonpages[]to[]presentfairly,inallmaterialrespects,thefinancialpositionoftheCompany[andtheGroup]asof31December200Yandtheresultsofits[their]operationsandcashflowsfortheyearthenendedinaccordancewiththerequirementsoftheAccountingStandardsforBusinessEnterprisesandtheAccountingSystemforBusinessEnterprisespromulgatedbytheState.DeloitteToucheTohmatsuCPALtd.ChineseCertifiedPublicAccountantShanghai,China[Name][Name][Date]Theauditors’reportandtheaccompanyingfinancialstatementsareEnglishtranslationsoftheChineseauditors’reportandstatutoryfinancialstatementspreparedunderaccountingprinciplesandpracticesgenerallyacceptedinthePeople’sRepublicofChina.Thesefinancialstatementsarenotintendedtopresentthefinancialpositionandresultsofoperationsandcashflowsinaccordancewithaccountingprinciplesandpracticesgenerallyacceptedinothercountriesandjurisdictions.IncasetheEnglishversiondoesnotconformtotheChineseversion,theChineseversionprevails.NOTE1:WherethefinancialstatementsincludebothCompanyandGroupfigures,thenotestothefinancialstatementsshouldstateclearlywhethertheyarefortheCompanyasasingleentityorfortheGrouponaconsolidatedbasis.Forconvenienceofpresentation,thefinancialstatementsandtherelatednotesinthisProformaareforthecompanyonly.NOTE2:TheMOFCaikuai[2003]10“Questionsandanswers2regardingimplementationofAccountingSystemforBusinessEnterprisesandtherelatedaccountingstandards”hasfurtherguidanceastothesituationwhereconsolidatedfinancialstatementsshouldbeprepared.ForguidanceonwhetherFIEshouldprepareconsolidatedfinancialstatements,pleaserefertoTechnicalBulletin03/2003.IftheCompanyfailstoprepareconsolidatedfinancialstatementswhenitisrequiredtodoso,ourauditreportshouldbemodified.PleaserefertoTechnicalBulletin08/2002forrecommendedwording.NOTE3:TheSpecificIndependentAuditingStandardNo.7-AuditReport(revised)andtherelatedProfessionalGuidelinesforChineseCertifiedPublicAccountantsNo.5-AuditReport(provisional)havebecomeeffectivefromJuly1,2003.Theaboveauditors’reporthasbeenupdatedinaccordancewiththerevisedauditingstandardandtheprofessionalguidelines.Forguidanceontherevisedauditingstandardandtheprofessionalguidelines,pleaserefertoTechnicalBulletin05/2003forrecommendedwording.ProformaFinancialStatementspreparedunderPRCGAAPforForeignInvestmentEnterprises(Englishversion)[NAMEOFCOMPANY]BALANCESHEETAT31DECEMBER200Y2ASSETSNOTES200Y200XLIABILITIESANDOWNERS’EQUITYNOTES200Y200XRMBRMBRMBRMBCURRENTASSETS：CURRENTLIABILITIES：Bankbalancesandcash7Short-termloans23Currentinvestments8NotespayableNotesreceivableAccountspayable24DividendsreceivableAmountsduetocustomersforcontractwork13InterestreceivableAdvancesfromcustomersAccountsreceivable9SalariesandwagespayableOtherreceivables10Employeebenefitspayable25PrepaymentsTaxespayable26SubsidiesreceivableDividendspayable27Inventories12OtherfeespayableAmountsduefromcustomersforcontractwork13OtherpayablesDeferredexpenses14AccruedexpensesLong-termdebtinvestmentsdueProvisions28withinoneyear16DeferredrevenueFinanceleasereceivablesdueLong-termloansdue29,31withinoneyear22withinoneyearOthercurrentassetsTotalcurrentliabilitiesTotalcurrentassetsLONG-TERMLIABILITIES：LONG-TERMINVESTMENTS：Long-termloans29Long-termequityinvestments15Bondspayable30Long-termdebtinvestments16Long-termpayables31Specificaccountspayable32Otherlong-termliabilitiesTotallong-terminvestmentsTotallong-termliabilitiesFIXEDASSETS：Fixedassets–cost17[Deferredtaxes：]Less:Accumulateddepreciation17[Deferredtaxliabilities][33]Fixedassets-net17TOTALLIABILITESLess:Impairment17[MINORITYINTERESTS]Fixedassets-netbookvalue17Materialsheldforconstructionoffixedassets18OWNERS’EQUITY:Fixedassetsunderconstruction19Paid-incapital34FixedassetstobedisposedofLess:CapitalrepaidTotalfixedassetsPaid-incapital-net34INTANGIBLEASSETSANDOTHERASSETS：Intangibleassets20Long-termdeferredexpenses21Capitalreserves35FinanceleaseSurplusreserves36-Unguaranteedresidualvalues[Unrecognizedinvestmentlosses]Financeleasereceivables22Profitdistribution/cashdividendproposedafterbalancesh