【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板利潤(rùn)表格模板現(xiàn)金流量表格模板英文版參考EN合集

1、精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】1/14【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板利潤(rùn)表格模板現(xiàn)金流量表格模板英文版參考EN合集精品文檔合集精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】2/14Siandon。ID Bnaineerina Cb., Ltd.Audit FteportLPA Audit No. 014(2006)Attention: Siangdong XXX Bigineering Cb., Ltd.We hav

2、e audited the attached financial statements of Siangdong XXX Bigineering CO., Ltd. including thebalance sheet dated on 31a December 2005, year 2005 profit and profit distribution statement as well asthe cash flow statement. The above mentioned financial statements were compiled by Siangdong XXXBigin

3、eering Cb., Ltd. Tie administrative authority of the Cbmpany is responsible for the compilation ofthem while our responsibility is to pronounce the opinion on these financial statements on the basis ofthe audit implementation.We plan and implement the auditing work in accordance with China certified

4、 public accountantindependent auditing standards, soasto assure in a reasonable way that there is no major misstatementexisting in the financial statement. Hie audit includes the inspection of the evidence which supports theamount and disdosure in the financial statement on the basis of the spot che

5、ck. In addition to it, it coversthe work to evaluate the accounting policy adopted by and major accounting estimate made by theadministrative authority during the compilation of the accounting statement. It also involves theevaluation on the integral reflection of the financial statement. We believe

6、 that our audit provides thereasonable basis for the purpose of the opinion pronouncement.We confirm that the above financial statements conform to the regulations as set forth in AccountingQiteria for Enterprises and Accounting ft)licy of Cbnstruction Biterprise精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板

7、格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】3/14 which are promulgated by thenation. They fairly reflect the financial status as of 3儼 December of 2005, year 2005 operationachievementsand cash flow situation in each major aspect.Appendix 1: Balance Sieet Dated 31s1 December of 2005Appendix 2; Ftofit and Profit Distribu

8、tion Table Dated 31st December of 2005Cash How Qatement Dated 3儼 December of 2005Year 2005 Financial Statement AnnotationsSiangdong Fteony Accounting Firm CO., Ltd.China Certified Rjblic AccountantAddress; Siandong Province, ChinaTel:Date: 18th February 2005Siangdong xxx Accounting Firm GO., Ltd.精品文

9、檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】4/14Balance 9ieetReparBby，9wng(JongXXX&girwfingG, Ud.31 December 2005Table 01Anxxnl Unit: RMB精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】4/14ASSETSUhEAMOUNT FOR向R3NZMAMOUNT FCRSgBM3U*6UTYANDCVMB7SBXJI1YUhEAMOUNT FOR向R3NZMAMOU

10、NT FCRSgBM3Ocreni Asnrs：Q*rrnt hetMltmcurrency fund13WUam 6003236Currort rr(Mmtrt2Notepaoe37Note recent c3tooum pa/Hc38Aoooim rsMtie4Axoum receivaoe h aftarw39Minus drad aaunlatl prtpsdcn5Q h 2Eoou-t p心 e40het aocoun! rcocmticMiry417Mw p9tH!Qn)vggf,42Rreerve 2g8v/WetT4fit8 網(wǎng)able43Ofs* acoxrt rec* 4H

11、e9CUtsa-xJnQtax44IHsnwIiZBdetfensre10CbtaiKing(rolit45Immcty11Ci ncr autnsreg accocnts4Gvr wqea wcaccreiMgn12Mcnxa 64XCi47C,he art13ether omaNUy48K losscf curreni asactstotetreded14Long term liibHy nh?！?yesrweywwy15Talal of the current (Utility50i%utfofcurni earn16longTmiDiitiwUrgTecn iwwiwrt：UxXjtw

12、mlxxnXrQ51Locg Ivm invMtnen!17Bend網(wǎng)曲e52AxodAaotsUxig lerm acoocrl poynMc53CRgnd pdeeol ked mmu18Cl Mr 89 tamMMirus 血Mjaecd 綸 00as19Whe： 9X6ti acoxri wane55h value oHtaed ssxts201 txisng wtxki ng fird58Hxcd asKdslpaCUlicr21rolalatlocgtcnr labiity57K toa of feed 8Ks ux thetrodmant22DeWcrcd laxMal oftb

13、so rskcb23CJI1 entry a Mrred tax583?fiWOICK,RjiaJoriisBRy59%saiwo他24OwnWeEtMiyRxtlela：a(1CKR/a60Intangbo assets2b013td amjnwktm61gr“r8aata26a*Ton62Toia at imanitfbe eeeets ap deOredassets27VAwre: public wetlae tuMs63Qher A8(Uhdshuted fxo*i641cnVxvy aeae(28Talal of owner equity65Mirus tarpccvyioolit

14、osoncrlizmon29Net vq)joi temporary laoioea30iin%ry factinieB Iqjaetion31aheioco：*ma3!al o( oiler 4te(s33Dc/crodtaKOeUt entry ct 3err8 tax3*Reas x Aseete35Toiai ol UaWHtes and OWs印ty66精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】5/14Table 02Miount Unit: RMBRofit and FYofit Dstribution

15、 TableFYepared by: Siangdong XXX engineering Cb. Ltd.DSCHPT1CNUNEACTUAL AM CUNT RDRLASTYEARAOCUM ULA11VE AMOUNT FORTHISYBXR1. ftojed Settlement Income1Minus: Roject settlement cost2Rojed settlement tax and affixation3II. Project Settlement FYofit4Plus: Qher business profit5Minus: Administrative fee6

16、Financial fee7III. Business Profit8Plus: Investment earnings9Allowance income10Income beyond the business11Minus: Bpenditure beyond the business12IV. Total frofit13Minus: Income tax14V. Net Profit15Plus: Undistributed profit for the beginning of the year16Other amount transferred17Rofit adjustment o

17、f last year18Minus: Income tax ad|ustment of last year19VI. Distributable Rofit20Rus: Surplus Rsserve can be used to recover losses21Minus: Withdrawal of Legal Surplus Reserve22VIL Undist ributed profit by the end of year23精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】6/14Cash Row 9ie

18、etDeSUPTKNUTW.5CUTTcestAPncwLNEAMOUNToescHPncwUNEAMOUNTI (teh flow prodtcnd from tbn tx,anscpon:1III Och flow(xodxnd trem Wo tnarang2SOosdoxtm kKof tho n)d xuts.49Qdi earBdlram thecoimodtysiesaxlIaDa provnoc2Abscrti the atb reamed from the imwJment26Pnaxid lees60fipiretaereaiy3Ca#i received *cn ths

19、bonoino27Imwimeni ta(mifns eaminqil51Qher cash tKvo 出 Mothe busnojxrae4Ghfr recordrdaed to ihefnandng28No, aedt cctrycJthe Merri ta mns Ct entry)52NRDWNSCAS-iaxnUIM.sINRCMWGCHS-SUB1OTL29The rodudicn ot thoinvcntcry fninus: inocoaod arcwit)53Qdi paa Iw the axnirodty and IMr6Qtfi paid far aearing the

20、debt30The redul cn d tbesnx.rt recev1e for tbo bjanez item(mrus increase sirount)M6shMOio rpiand 照 d 期 t 愷 enVoyee7M Md foritwtinQ the tJvWtnda p-oflt “舊 m me mii31The Maeaw a ire anourt 阿for the twioe wn(irtnvg reduced anouffl)55XVknctoot lams pad8Othsr pd OMh 3 8 to tM llnandng3sCtherg56Othor pad

21、Bi pddodtotha txanoz cpasion9OUlRTWOSISjeTOWJ.33oOi r cw fxadxod Iran tbo txanoz cpaMoa57OUTHOWCA91aBiOTL10MH tasn flow xakiad frontbe linaneiTjM2. lbs inveeinent nd (irandro adiv(y when not rrow the #income axseoeraM58Ne car tkHp-cducJ iron it tu4ra6CfK variKicn35CBfci t-an*redirtothecaota59Il Cxt-

22、 Ila* produced from thcimcarrcnl:12V. Net increase ariou-t at t he cadi srxi cash oquvdcn:3STrMdcr*c oomaany bond wth ok year eiry60Csh rccnMKl fro3ikn38Cl here62Qtii ecerd from ettari x)t ne raiment oenrtils15fHfXdil393. Mst ircreaw siltaJion ”收 E and can equMis:63Net ceOy ro(A9d rom the aspo對(duì) (f:h

23、eta m：8ngltMe aseets axs other ig;erma8% peM loa the ned sows. lniroe aattssx oiher long im aeete19fixed asouctepfwiai on43Minus noa baJax Ctheca MvaKt67GKti pd IccthB itvM mat20rtonjaeMaBtssmortizaioT44nhcra catfi uood for tho(uram d thasibsdsy21Amortize caof :ho loeg :atn unsncdizod cqxmc46Qh peid

24、 ca*i raffled to the buaines c(aiyi22ftduction ol the utunoniad ewr* (mu increaeedamaum)46M inn ease snouni U ibscaeh andcaanequnttenl68OU1HOVCASH3JB1QW.23hxee ot tr(xewMrv(minus reducedanxxwy47M catfi lkrrprcducoa Iran 1 he rrsrcaiting fromIhc asposal of the limdnaii irtangiblcassets and oibcr tang

25、 term a9acts(mnus comrs48Table 03lidB7W5artxrt 5r R/B精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】7/14Hnandal Statement AnnotationsCompany BackoundFounded in October of 1995, Siangdong xxx Highway & Bridge Bigineering Bureau was registeredin Siangdong Industrial and Cbmmefdal Adminis

26、tration Bureau with registered capital of xxxmillion FMB. The registered number of the enterprise entity business license is xxxxxxxxxxx. Thelegal representative is xxx and the legal domicile is located at xxxxxx. The business scope coversconstruction of high level road and bridge structures, leasin

27、g and repairing of constructionmachinery; R &D, manufacturing and installation of asphalt heating equipment and selling ofgeneral mechanical components and related construction materials.Main Accounting FblicyAxounting PolicyThe Company performs the accounting aocwrding to Axounting Oiteria for Bite

28、rprises andAccounting Fblicyof Gbnst ruction Biterprisefiscal fearIt starts from 儼 January and terminates on 3/ December of the solar calendar.Account Gandard MoneyFMB is applied as the aocount standard money.Measurement BasisThe historical cost is adopted asthe measurement basis.Determination Sanda

29、rd of the C&sh EquivalentIt shall be based on the short term investment with the features of short period, highcirculation, easy conversion into the known amount, low risk of the value variation.Accounting Measures of the Dead /kxount精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】8/14I

30、t is regarded asthe bad account in the case of the following situations:The debtor is bankrupt or dead. The money still can not be paid off after the liquidation bythe debtors bankruptcy or legacy value;The debtor fails to perform the obligation of the debt paying within a long period.Moreover, the

31、sufficient evidence indicates that it is no / little possibility to recover themoney debited.精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】9/14Accounting Measures of the InventoryTie main inventory indudes the goods used for the construction, raw material,mechanical components, finish

32、ed product, low -value consumable goods;The purchase of the material isto be measured at the actual cost. The method of the firstin and first out (AFO) is adopted when the material is released;The finished product isto be measured at the actual cost. The weighted average methodis used during the rel

33、ease of the product;Tie primary amortization method is applied to the low-value consumable goods.Measurement and Depredation Method of the fixed AssetsThe fixed assets indudes the building whose service life exceeds one year, the machineryand equipment, transport means and other equipment, machinery

34、, tools etc. related tothe production and operation, with the unit value of above 2000RMB and service lifeabove two years, but beyond the main equipment for the production and operation.The initial actual cost of the fixed asset is regarded as the original book value.The depreciation of the fixed as

35、sets shall be in accordance with the regulations as setforth in Accounting Fblicy of Construction Biterprise. The detailed annual depreciationrates are as following: 4.75% for the housing and building, 6-10%for the constructionmachinery and 7.2-10%for the traffic and transport.Income Confirmation Ri

36、ndpleCbnfirm the income for the labor service which starts and terminates in the same fiscal精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】10/14 yearupon the labor service is completed. In case that the commencement and completion of thelabor service falls in the different fiscal year,

37、 the corresponding labor income should becalculated and confirmed at the completion percentage provided that the amount of laborservice can be reliably estimated by the end of the service period.Main Tax / Feeand Tax Rate/ RateBusinesstax:It isto be paid at 3%of the construction income and generally

38、 withheld by the party awarding thecontract on behalf of the government;Urban maintenance and construction tax:It isto be calculated and paid at 7%of the actual businesstax which is paid;精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】11/14Education additional expenses:It is to be calcu

39、lated and paid at 3%of the actual business tax which is paid;Income tax:It isto be calculated and paid at 33%of the total actual profit.Annotations of the Main Item in the Anandal StatementAmountat the year beginning(RMB)Amountby the year end(RMB)Currency FundItemChshBank DepositTotalAccount Receiva

40、bleThe balance of the account receivable amounts FMB 76470337.40 by 3儼 December of 2005.The account age is analyzed as follows:AmountAccount AgeFbtio(RMB)Within one yearBetween one year and two yearsBetween two year and three yearsTotalThe companies with the large values are listed as follows:精品文檔合集

41、：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】11/14CbmpanyAAmount(RMB)精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】12/14Advance AccountThe balance of the advance account amounts to FMBX0000by 31a December of 2005.The account age is analyzed as follows:AmountAccount AgeFtio(R

42、MB)Within one yearBetween two year and three yearsTotalThe companies with the large values are listed as follows:AmountCompany(RMB)ABCDEOther Aaunt FteceivableThe balance of the other account receivable is RMBXXXXXby 31a December of 2005.The account age is analyzed as follows:Account AgeAmountRatio(

43、RMB)Within one yearBetween one year and two yearsBetween two year and three yearsTotalThe units with the large values are listed as follows:Unit精品文檔合集：【精編匯總版】42審計(jì)報(bào)告資產(chǎn)負(fù)債表格模板格模板利潤(rùn)表格模板格模板現(xiàn)金流量表格模板格模板英文版參考EN合集】13/14BCDInventoryThe balance of the inventory isFMBXXXXby 31 December of 2005. The details are as fol lows:-,. Balance by fearBalance at Yfear BeginningCategoryBid(RMB)(WB)Construct ionMain MaterialMechanical CbmponentsLow-value Consu