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1、實(shí)用標(biāo)準(zhǔn)文案AUDITOR ' S REPORTYue Hua Shen / Yan Zi (2014) No.0002ICPA filing number:020201401000420To 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,st

2、atement of changes in owner'sequity and cash flow statement for the year then ended, and notes to the financial statements.I. Management ' s responsibility for the financial statementsManagement of your Company is responsible for the preparation andfair presentation of financial statements.

3、This responsibility includes: (1)in accordance 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 financia

4、l statements from material misstatement, whether due to fraud or error.II. Auditors' responsibilityOur responsibility is to express an opinion on these financial文檔statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. Tho

5、se standards require that we comply with ethical 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 f

6、inancial statements. The procedures selected depend 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

7、 and fair presentation of the financial statements in 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 policie

8、s used and the reasonableness of accounting estimates 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,

9、the financial statements of your Company have beenprepared in accorda neewith the Acco untingStan dards for Bus in essEn terprise and its releva nt provisi ons in all material respect, and prese nt fairly the financial position of your Company as of 31 December 2013, and the results of its operation

10、s and cash flows for the year then ended.Guangdong Huax in Acco unting Firm (ge neral part ner)Guangdong, ChinaChin ese Certified Public Acco untant:Chin ese Certified Public Acco untant:Jan uary 3, 2014BALANCE SHEETAS OF 31 DECEMBER 2013Un it: RMBYua nCompa ny: * Co., LtdAssetEndingBeg inninLiabili

11、tiesandallEndingBeg inninbala neegparties ' equity (orbala neegBala neeshareholders' equity)Bala neeCurrent Assets:Curre nt liabilities:Mon etary fundsShort-termborrow ingsTran sact ionfinan cialTran sact ion finan cialassetliabilitiesNotes receivableNotes payableAcco unt receivableAcco unt

12、payableAcco untpaidinAcco unt received inadvaneeadvaneeIn terest receivableEmployee'scompe nsati onpayableDivide nd receivableTax payableOtheracco untIn terest payablereceivableInven toriesDivide nd payableNon-curre ntassetsOther acco untdue withi n 1 yearpayableOther curre nt assets-Non-curre n

13、tliabilities due withi n 1yearTotal curre nt assets-Othercurre ntliabilitiesNon-curre nt assets:Totalcurre nt-liabilitiesAvailablefor salefinan cial assetsNon-curre nt liabilities:Maturity in vestme ntsLon g-term borrow ingsLon g-termacco untreceivablesBonds payableLon g-termequityinv estme ntLon g-

14、termacco untpayableInv esti ng propertySpecial payablesFixed assetAccrued liabilitiesProjectincon structi onDeferred tax liabilitiesEngin eeri ng materialOthernon-curre ntliabilitiesFixed asset disposalTotalnon-curre ntliabilities-Productio n biological assetsTotal liabilities-Oil and gas assetsOwne

15、r ' s equity ( orshareholders'equity)Intan gible assetsPaid-i ncapital (orshare capital)Developme nt expenseCapital surplus-GoodwillLess: Treasury StockLon g-termexpe nseto be apporti onedEarned surplusDeferred tax assetsReta ined earnings-Othernon-curre ntassetsTotal owner ' s equity(or

16、 shareholders 'equity)Totalnon-curre ntassets-Total assetsTotal liabilities and owner ' s equity (or shareholders'equity)Prepared by:Audited by:Finance Man ager:Compa nyLeader:INCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013Un it: RMBYua nCompa ny: * Co., LtdItemsCumulative amount in

17、this yearAmount inlast yearI. Operati ng in comeMinus: Operati ng costTaxes and associate chargesSelli ng and distributio n expe nsesAdmi nistrative expe nses-Finan cial expe nse-Asset impairme nt lossPlus: gain from change in fair value ( loss with -')Gain from investment ( loss with -')In

18、cludi ng:in comeforminv estme ntonaffiliated en terprise and joi nt en terpriseII. Operating profit (loss with-')-Plus: non-bus in ess in come-Less: non-bus in ess expe nseIn clud ing:loss fromnon-curre ntassetdisposalIII. Total profit (loss with- )-Less: In come taxIV. Net profit (loss with -&#

19、39;)-V. Earnings per share(I) basic earnings per share(II) diluted earnings per shareVI. Other comprehe nsive earningsVII. Total comprehe nsive earnings-Prepared by:Audited by:Finance Man ager:Compa nyLeader:CASH FLOW STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013Un it: RMBYua nCompa ny: * Co., LtdIte

20、msTimesAmount this yearinCumulative amount in last year1. Cash flows arising from operating activities:0Cash received from sales of goods or rending of services1Refund of tax and fare received2Othercash receivedrelati ngto3operati ng activitiesSub-total of cash in flows4Cash paid for goods and servi

21、ces5Cash paid to and on behalf of employees6Tax and fare paid7Other cash paid relating to operating8activitiesSub-total of cash outflows9Net cash flow from operat ing activities102. Cash flows arising from investment0activitiesCashreceivedfromreturnof11inv estme ntsCash received from in vestme nt in

22、 come12Net cash received from disposal of fixed13assets,intan gibleassets and otherIon g-term assetsNet cash received from disposal of14subsidiaries and other bus in ess un itsOthercash receivedrelati ngto15inv estme nt activitiesSub-total of cash in flows16Cash paid for acquiring fixed assets,17int

23、angibleassets and otherIon g-termassetsCash paid for acquiri ng inv estme nts18Net cash received from subsidiaries and19other bus in ess un itsOther cash paid relating toin vestme nt20activitiesSub-total of cash outflows21Net cash flow from investing activities223. Cash flows arising fromfinancing0a

24、ctivities:Cashreceivedfromabsorb ing23inv estme ntCash received from borrow ings24Other cash relat ingtofinancing25activitiesSub-total of cash in flows26Cash paid for settli ng debt27Cash paid for distribution ofdivide nds28or profit or reimbursi ng in terestOther cash payme ntsrelat ingtofinancing

25、activities29Sub-total of cash outflows30Net cash flow from financing activities314. In flue nee on cash due to fluctuati on in excha nge rate345. Netin creasein cash and cashequivale nts35Add : Bala neeof cash and cashequivale nts at the begi nning of the year366. Bala nee of cash and cash equivale

26、nts at the end of the year37Suppleme ntary in formati on:0Attached project of cash flow stateme nt01. Net profit is adjusted to cash flow of operati ng activities0Net profit38Impairme nt of assets39Fixed asset depreciati on, depleti on of oil40and gas assets and depreciati onofproductive biological

27、assetsAmortizati on of intan gible assets41Amortizati onof Ion g-termprepaidexpenses42Treatment of losses of fixed assets, intangibleassets and other Iong-termassets43Loss on retirement of fixed assets44Loss of cha nges in fair value45Finance costs46In vestme nt losses47Decrease in deferred in come

28、tax assets48In crease in deferred in come tax liabilities49Decrease in inven tories50Decrease in operati ng receivables51In crease in operati ng payables52Others53Net cash flow from operat ing activities542. Investing and financing activities not relati ng to cash0Debt into capital55Con vertible deb

29、t due with in one year56Finance leased fixed assets573. Netin creasein cash and cashequivale nts0Bala nee of cash at the end of this period58Less: bala nee of cash at the begi nning of this period59Add: bala nee of cash equivale nts at the end of this period60Less: bala nee of cash equivale nts at t

30、he beg inning of this period61Netin creasein cash and cashequivale nts62Prepared by:Audited by:Finance Man ager:Compa nyLeader:STATEMENT OF CHANGES IN OWNERS ' EQUITYFOR THE YEAR ENDED 31 DECEMBER 2013Compa ny: * Co., LtdItemsAmount in this yearAmount in last yearPaid-CapitEarneRetaiTotalPaidCap

31、EarnRetTotaupaldnedowne-upitaledai nelcapitsurplsurplearnirs'capisurpsurpdownalususngsequittalluslusearers'ynin gsequityI. balanee at the end-of last yearAdd:eha ngeof-aeeo un ti ng policyCorreetionof errors-inprevious periodII. Bala nee at the-begi nning of this yearIII. I ncrease/ deerease

32、-ofamount in this year(“ -” means deerease)(I) Net profit-(II) Gains and losses-direetly in eluded inthe owners ' equity1.Neteha nge-amount in fair valueoffinan cialassetsavailable for sale2.In flue neeofcha ngesin otherown ers' equity of inv estors un der the equity method3.In flue neeofin

33、cometax relat ingtothe owners'equity project4. Others-Subtotal of (I) and (II)-(III) In put an reducedcapital of owners-1. In putcapital ofowners-2.Am ount of shares in cludedintheowners ' equity3. Others-(IV) Profit distribute n-1.Withdraw ing-earned surplus2. Distributio n to all-owners(or

34、shareholders)3. Others-(V) Internalcarry ing-forward of owners 'equity1.Cap italsurplus-tran sferstopaid-i ncapital(orsharecapital)2. Earnedsurplus-tran sferstopaid-i ncapital(orsharecapital)3. Earnedsurplus-makes up losses4. Others-IV. Bala nee at the end-of this periodLegal represe ntative:Per

35、s on in chargeof acco unting:Leader ofacco un ti ng departme nt:* CO., LTDNOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED DECEMBER 31,2013(All amou nts in RMB Yua n)I. Compa ny Profile* Co., Ltd. (here in afterreferred to asthe "Company") is a limitedliabilitycompa ny(Si no-foreig njoi

36、 ntven ture)join tlyin vestedandestablished by * Co., Ltd. and * Limited on 24June 2013. OnDecember 26, 2013, the shareholders have bee n cha nged to* CO., LTDand * LIMITED.Bus in ess Lice nse of En terprise Legal Pers on Lice nse No.:Legal Represe ntative:Registered Capital: RMB(Paid-in Capital: RM

37、B )Address:Business Scope: Financing and leasing business; leasing business; purchase of leased property from home and abroad; residue value treatment and maintenance of leased property; consulting and guarantees of lease transaction (articles involved in the industry license management would be dea

38、lt in terms of national relevant stipulations)II. Declaration on following Accounting Standard for Business EnterprisesThe financial statements made by the Company are in accordance with the requirements of Accounting Standard for Business Enterprises, which reflects the financial position, financia

39、l performance and cash flow of the Company truly and completely.III. Basic of preparation of financial statementsThe Company implements the Accounting Standards for Business Enterprises ( Finance and Accounting 2006 No. 3” ) issued by the Ministry of Finance on February 15, 2006 and the successive r

40、egulations.The Company prepares its financial statements on a going concern basis,and recognizesand measuresits accountingitems in compliance withthe AccountingStandardsfor Business EnterprisesBasic Standardsand other relevant accountingstandards, application guidelines andcriteria for interpretatio

41、nof provisions as well as the significantaccounting policies and accountingestimates on the basis of actualtran sacti ons and eve nts.IV. The main acco un ti ng policies, acco un ti ng estimates and cha ngesFiscal yearThe Compa ny adopts the cale ndar year as its fiscal year from January 1to Decembe

42、r 31.Fun cti onal curre ncyRMB was the fun cti onal curre ncy of the Compa ny.Accoun ti ng measureme nt attributeThe Company adopts the accrual basis for accountingtreatments anddouble-entrybookkeepingof borrowing for financial accounting.Thehistorical cost is gen erally as the measureme ntattribute

43、, and whe naccountingelements determinedare in line with the requirements ofAcco un ti ng Stan dards for En terprises and can be reliably measured, the replacement cost, net realizable value and fair value can be used for measureme nt.Accoun ti ng method of forei gn curre ncy transactionsThe Company

44、 ' s foreign currency transactions adopt approximate spot excha nge rate of the tran sacti on date to con vert into RMB in accorda nee with systematic and rational method; on the balanee sheet date, the foreign currency monetary items use the spot exchange rate of the balanee sheet date. All bal

45、ances of exchange arising from differences between the balanee sheet date spot exchange rate and the initial recog niti on or the former bala nee sheet date spot excha nge rate, except that the excha nge gains and losses aris ing by borrow ing foreig n curre ncy for the con structi on or product ion

46、 of assets eligible for capitalizatio n are transacted in accordanee with capitalization principles, are included in profit or loss in this period; the foreign currency non-monetary items measured at historical cost will still be conv erted with the spot excha nge rate of the tran sacti on date.The

47、sta ndard for recog nizing cash equivalentWhen making the cash flow statement,cash on hand and depositsreadily to be paid will be recog ni zed as cash, and short-term (usually no more tha n three mon ths), highly liquid and readily conv ertible to known amounts of cash with in sig nifica nt risk of

48、cha nges in value are recog ni zed as cash equivale nt.Finan cial In strume ntsClassification, recognition and measurement of financial assets-The company at the time of initial recognition of financial assets dividesit in to the followi ng four categories: finan cial assets measured at fair value w

49、ith changes included in the profit or loss of this period, loans and receivables,financialassets available for sale and held-to-maturityinvestments.Financial assets are measured at fair value when initiallyrecog ni zed.Releva nt tran sacti oncosts of finan cial assets measured at fair value with changes included in the profit or loss of this period are recognized in profit or loss of this period, and relevant transaction costs of other categories of financial assets are recognized in the amount init