審計(jì)報(bào)告英文模板

審計(jì)報(bào)告英文模板標(biāo)準(zhǔn)審計(jì)報(bào)告的參考格式ExampleofStandardAuditor’sReport審計(jì)報(bào)告Auditor’sReportABC股分全部股東：TotheshareholdersofABCCompanyLimited,咱們審計(jì)了后附的ABC股分財(cái)務(wù)報(bào)表，包括20x1年12月31日的資產(chǎn)欠債表，20x1年度的利潤表、股東權(quán)益變更表和現(xiàn)金流量表和財(cái)務(wù)報(bào)表附注。WehaveauditedtheaccompanyingfinancialstatmentsofABCCompanyLimited(hereinafter“ABCCompany”),whichcomprisethebalancesheetasatDecember31,20XX,andtheincomestatement,statementofchangesinequityandcashflowstatementfortheyearthenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.一、管理層對財(cái)務(wù)報(bào)表的責(zé)任Management'sResponsibilityfortheFinancialStatements依照企業(yè)會(huì)計(jì)準(zhǔn)則和《XX會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是ABC公司管理層的責(zé)任。這種責(zé)任包括：設(shè)計(jì)、實(shí)施和保護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而致使的重大錯(cuò)報(bào)；選擇和運(yùn)用適當(dāng)?shù)臅?huì)計(jì)政策；作出合理的會(huì)計(jì)估量。ManagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:(a)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(b)selectingandapplyingappropriateaccountingpolicies;and(c)makingaccountingestimatesthatarereasonableinthecircumstances.二、注冊會(huì)計(jì)師的責(zé)任Auditor'sResponsibility咱們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。咱們依照中國注冊會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國注冊會(huì)計(jì)師審計(jì)準(zhǔn)則要求咱們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對財(cái)務(wù)報(bào)表是不是不存在重大錯(cuò)報(bào)獲取合理保證。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChinaStandardsonAuditing.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancetowhetherthefinancialstatementsarefreefrommaterialmisstatement.審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊會(huì)計(jì)師的判斷，包括對由于舞弊或錯(cuò)誤致使的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評估。在進(jìn)行風(fēng)險(xiǎn)評估時(shí)，咱們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)適當(dāng)?shù)膶徲?jì)程序，但目的并非對內(nèi)部控制的有效性發(fā)表意見。審計(jì)工作還包括評價(jià)管理層選用會(huì)計(jì)政策的適當(dāng)性和作出會(huì)計(jì)估量的合理性，和評價(jià)財(cái)務(wù)報(bào)表的整體列報(bào)。Anauditinvolvesperformingauditprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor'sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,Weconsidersinternalcontrolrelevanttotheentity’spreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentitysinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.咱們相信，咱們獲取的審計(jì)證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表審計(jì)意見提供了基礎(chǔ)。Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.三、審計(jì)意見Opinion咱們以為，ABC公司財(cái)務(wù)報(bào)表已經(jīng)依照企業(yè)會(huì)計(jì)準(zhǔn)則和《xx會(huì)計(jì)制度》的規(guī)定編制，在所有重大方面公平反映了ABC公司20x1年12月31日的財(cái)務(wù)狀況和20x1年度的經(jīng)營功效和現(xiàn)金流量。Inouropinion,thefinancialstatementspresentfairly,inallmaterialrespects,thefinancialpositionofABCCompanyasatDecember31,20XX,anditsfinancialperformanceandcashflowsfortheyearthenendedinaccordancewithAccountingStandardsforBusinessEnterprises.XX會(huì)計(jì)師事務(wù)所中國注冊會(huì)計(jì)師：XXChineseCertifiedPubliccountantsxx中國注冊會(huì)計(jì)師：xxChineseCertifiedPubliccountantsXX中國XX市二OX二年X月X日AccountantOfficeAUDITOR7SREPORT......**(20...)AuditNo….…ToCo.,Ltd:WehaveauditedtheaccompanyingconsolidatedbalancesheetofCo.,Ltd,(Hereinafterreferredtoasthe“Company”)asof31stDecember20..,andtherelatedconsolidatedincomestatement,consolidatedcashflowstatement,consolidatedstatementofchangesinequity,consolidatedstatementofchangesinstate-ownedassets,consolidatedstatementofprovisionforimpairmentofassetsforthe20...thenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.Management'sResponsibilityfortheFinancialStatementsThemanagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatements.Thisresponsibilityincludes:(a)preparingandpresentingfairlythesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises;and(b)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror.Auditor'sResponsibilityOurresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditorsjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswelasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.OpinionInouropinion,thefinancialstatementsgiveatrueandfairviewoftheconslolidatedfinancialpositionoftheCompanyasofDecember31st,20...,andofitsconslolidatedfinancialperformanceandconslolidatedcashflowsforthe20...yearthenendedinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.ChinaAccountantOfficeChinaCertifiedpublicaccountantregisteredin審計(jì)報(bào)告AUDITOR7SREPORT華夏會(huì)審第242號HuaxiaCertifiedPublicAccountantsCo.,Ltd(XX)Audit迪朗建貿(mào)易：ToThomasBennettAsiaCo.,Ltd:咱們審計(jì)了后附的迪朗建貿(mào)易財(cái)務(wù)報(bào)表，包括XX年12月31日的資產(chǎn)欠債表，XX年度的利潤表和財(cái)務(wù)報(bào)表附注。WehaveauditedtheaccompanyingbalancesheetofToThomasBennettAsiaCo.,Ltd(the“Company”)asof,XX,andtherelatedconsolidatedincomestatementfortheXXthenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.一、管理層對財(cái)務(wù)報(bào)表的責(zé)任’sResponsibilityfortheFinancialStatements依照企業(yè)會(huì)計(jì)準(zhǔn)則和《小企業(yè)會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。這種責(zé)任包括：設(shè)計(jì)、實(shí)施和保護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而致使的重大錯(cuò)報(bào)：選擇和運(yùn)用適當(dāng)?shù)臅?huì)計(jì)政策：作出合理的會(huì)計(jì)估量。ThemanagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforSmallBusinessEnterprisesandChinaAccountingSystemforSmallBusinessEnterprises.Thisresponsibilityincludes:(i)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(ii)selectingandapplyingappropriateaccountingpolicies;and(iii)makingaccountingestimatesthatarereasonableinthecircumstances.二、注冊會(huì)計(jì)師的責(zé)任2.Auditor'sResponsibility咱們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。咱們依照中國注冊會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國注冊會(huì)計(jì)師審計(jì)準(zhǔn)則要求咱們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對財(cái)務(wù)報(bào)表是不是不存在重大錯(cuò)報(bào)獲取合理保證。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊會(huì)計(jì)師的判斷，包括對由于舞弊或錯(cuò)報(bào)致使的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評估。在進(jìn)行風(fēng)險(xiǎn)評估時(shí)，咱們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)適當(dāng)?shù)膶徲?jì)程序，但目的并非對內(nèi)部控制的有效性發(fā)表意見。審計(jì)工作還包括評價(jià)管理層選用會(huì)計(jì)政策的適當(dāng)性和作出會(huì)計(jì)估量的合理性，和評價(jià)財(cái)務(wù)報(bào)表的整體列報(bào)。Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditorsjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoserisassessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationandfaipresentationofthefinancialstatementsinordertodesignauditproceduresthaarppropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.Anauditalsincludesevaluatingtheappropriatenessofaccountingpoliciesuseanhereasonablenessofaccountingestimatesmadbymanagement,aswelasevaluatingtheoverallpresentationofthefinancialstatements.咱們相信，咱們獲取的審計(jì)證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表審計(jì)意見提供了基礎(chǔ)。Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.三、審計(jì)意見3.Opinion咱們以為，貴公司財(cái)務(wù)報(bào)表已經(jīng)依照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制，在所有重大方面公平反映了貴公司XX年12月31日的財(cái)務(wù)狀況和XX年度的經(jīng)營功效。Inouropinion,thefinancialstatementsgiveatrueandfairviewofthefinancialpositionoftheCompanyasof,XX,andofitsfinancialperformancefortheXXyearsthenendedinaccordancewiththeAccountingStandardsforSmallBusinessEnterprisesandChinaAccountingSystemforSmallBusinessEnterprises.XX年3月22日Date:,XX英文版審計(jì)報(bào)告---無法表示意見[XX-5-1311:40:00|By:dangzh]推以下是無法表示意見審計(jì)報(bào)告英文范本Followingisanexampleofanauditreportcontainingandisclaimeropinion薦審計(jì)報(bào)告Auditors'Report安明(XX)審字第XXXXX號AnMing(XX)AuditNo.XXXXXXXXABC股分全部股東：TotheshareholdersofABCCo.,Ltd.(the“Company”):咱們審計(jì)了后附的ABC股分(以下簡稱“貴公司”)及其子公司和合營企業(yè)(以下統(tǒng)稱“貴集團(tuán)”)財(cái)務(wù)報(bào)表，包括XX年12月31日的歸并及母公司資產(chǎn)欠債表、XX年度的歸并及母公司利潤及利潤分派表、股東權(quán)益增減變更表和現(xiàn)金流量表和財(cái)務(wù)報(bào)表附注。WehaveauditedtheaccompanyingconsolidatedbalancesheetofABC(the“Company”)anditssubsidiaries(collectivelyreferredtoasthe"Group”)asof31stDecemberXXandtherelatedconsolidatedincomestatement,consolidatedstatementofchangesinequityandconsolidatedcashflowstatementfortheyearthenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.一、管理層對財(cái)務(wù)報(bào)表的責(zé)任依照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。這種責(zé)任包括：(1)設(shè)計(jì)、實(shí)施和保護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而致使的重大錯(cuò)報(bào)；(2)選擇和運(yùn)用適當(dāng)?shù)臅?huì)計(jì)政策；⑶作出合理的會(huì)計(jì)估量。Management'sResponsibilityfortheFinancialStatementsThemanagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:(i)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(ii)selectingandapplyingappropriateaccountingpolicies;and(iii)makingaccountingestimatesthatarereasonableinthecircumstances.二、致使無法表示意見的事項(xiàng)經(jīng)審計(jì)，如會(huì)計(jì)報(bào)表附注XX所述,貴公司原材料采購和產(chǎn)品銷售絕大部份來自關(guān)聯(lián)方交易.但因受管理工作的限制,咱們無法對這些交易執(zhí)行必要的審計(jì)程序，因此咱們無法對這些交易的公平性和合理性做出結(jié)論.二、theeventwhichcauseddisclaimeropinionAccordingtoourexamination,mostoftheinventorypurchasesandproductsalesoftheCompanyare,asdisclosedintheaccompanyingNoteXX,transactionsbetweenrelatedparties.However,wewereunable,asaresultofthelimitsimposedbymanagement,toperformthenecessaryauditproceduresonthosetransactions.Thuswewereunabletoconcludewhetherthesetransactionswerefairandreasonable.三、審計(jì)意見咱們以為，由于上述事項(xiàng)可能產(chǎn)生的影響超級重大和普遍，咱們無法對貴公司財(cái)務(wù)報(bào)表發(fā)現(xiàn)意見。3.Opinionduetothematerialandwidelyimpactofthemattersmentionedabove,wecann'tgiveaviewofthefinancialstatementsoftheCompany.安明會(huì)計(jì)師事務(wù)所中國注冊會(huì)計(jì)師中國北京XXXXXXXXXXXAnMingCertifiedPublic

countantsBeijingRegisteredinP29thMarchXXYANGZHOUXUNDACERTIFIEDPUBLICACCOUNTANTSCO.,LTDNo.(XX)037★AUDITOR7SREPORTTo***************************Co.,To***************************Co.,Ltd:Wehaveauditedtheaccompanyingbalancesheetof*******************Co.,Ltd(the“Company”)asof,XX,andtherelatedconsolidatedincomestatementfortheXXthenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.1.Management7sResponsibilityfortheFinancialStatementsThemanagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(2)selectingandapplyingappropriateaccountingpolicies;and(3)makingaccountingestimatesthatarereasonableinthecircumstances.Auditor'sResponsibilityOurresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.ThosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatementAnauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditorsjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentitysinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandreasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.OpinionInouropinion,thefinancialstatementsgiveatrueandfairviewofthefinancialpositionoftheCompanyasof,XX,andofitsfinancialperformancefortheXX1yearsthenendedinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.YangzhouXundaCertifiedPublicAccountantsCo.,LtdCertifiedPublicAccountant:Address:ShikefaStreet12,Yangzhou,ChinaTel:87323286Date:February2nd,XXAUDITORS7REPORTABC-SH(XX)ARTheBoardofDirectorsofXXX:WehaveauditedtheaccompanyingbalancesheetsofXXXasofDecember31,XX,andtherelatedstatementsofincomefromJanuarytoDecember,financialstatementsaretheresponsibilityofthecompany’smanagement.Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudits.Weconductedourauditsinaccordancewithgenerallyacceptedauditingstandards.Thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosesinthefinancialstatements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Webelievethatourauditsprovideareasonablebasisforouropinion.Inouropinion,thefinancialstatementsrefereedtoabovepresentfairly,inallmaterialrespects,thefinancialpositionofXXXXXasofDecember31,XXandtheresultsofitsoperationsfromJanuarytoDecemberinconformitywiththeChinaAccountingStandardforBusinessEnterprisesandtheChinaAccountingSystemforBusinessEnterprises.Wenoticedthatthecompanyhasappliedforisintheprocessofliquidation.ABCCPAsCertifiedPublicAccountantsRegisteredinthePeople’srepublicofChinaShanghai,officeJanuary10,XX6toFinancialStatementsfortheYearEndedDecember31,XXGeneralinformationXXXXXisinvestedbyXXXXXX.It’sestablishmentwasapprovedbythePeople’sGovernmentofShanghaionOctober23,XXandawardedbusinesslicensebytheCommercialandAdministrativeBureauofShanghaionJanuary27,licensenumber:capitalisUSDXX00.Businesstermis20Address:Thirdfloor,departmentA,number213,TaiguRoad,Waigaoqiaofreetradezone,representativeisTANCHOKANG..Businessscope:processingtheautomaticequipment,fabrication,vidingtherevelanttechnologicalconsultingservices,storing(automaticequipmentandtheirparts),distributionofbusinessandaftersalesservices,exhibitionofsomerelevantproduct,technologicaltrainning,internationaltrade,tradeoftransition,tradewiththecompaniesofthefreetradezone,tradeagency,agencyforthecompanieswhohavetheoperatingrightstoimportandexportandthetradewiththecompaniesofnone-freetradearea,basiccommercialprocessingandbusinesscommercialconsultingbythebroadmeeting,thecompanyappliedforliquidationonNovember1,isintheprocedureofliquidationnow.SummaryofSignificantAccountingPoliciesandEstimates1.BasisofFinancialStatementPreparationThefinancialstatementshavebeenpreparedinaccordancewiththeChinaAccountingStandardsforBusinessEnterprises,theChinaAccountingSystemforBusinessEnterprisesandotherrelatedregulations.2.FiscalYearTheCompanyadoptsthecalendaryearasitsfiscalyear,fromJanuary1toDecember31.3.BasisofAccountingTheCompanyadoptstheaccrualbasisforitsaccountingtreatments.Thefinancialstatementshavebeenpreparedonthehistoricalcostbasisofaccounting.4.ReportingCurrencyTheRenminbi(RMB)isthereportingcurrencyofthecompany.TransactionsrecordedinforeigncurrenciesareconvertedintoRMBatthemidofmarketexchangerateatthetransactiondate.TheforeigncurrencybalancesofeachforeigncurrencyaccountareconvertedintoRMBattheendofmarketexchangerateofthebalancesheetdate.Thedifferencebetweentheamounttranslatedattheclosingrateandthecarryingamountshouldbetreatedasexchangegainorlossinthecurrentperiod.5.RecognitionofCashequivalentsThecashequivalentsrefertoanassetcharacterizedbyitsshortterm,easytransformationtocashandlowriskinvaluechange.Thecashandcashequivalentsofourcompanyincluding:cash,,cashinbanks,othercashandshort-terminvestmentforlessthanthreemonths.6.Fixedassets,DepreciationFixedassetsareassetswithausefullifeoveroneyear,heldforuseintheproductionofgoodsorsupplyofservices,forrentaltoothers,orforadministrativepurposes,ortherevaluesarehigharealsoincludedasfixedassets.Fixedassetsarerecordedatthehistoricalcostonacquisition.TheCompanyappliesastraight-linedepreciationmethod.Theestimatedresidualvalueis10%onthecost.Theusefullivesandannualdepreciationrateofeachcategoryoffixedassetsarestatedasfollowing:ItemfurnitureUsefullife(Year)555Annualdepreciationrate(%)18%18%18%ManagementtoolsMechanicaltoolsofrevenueRevenuefromthesaleofgoodsshouldberecognizedwhenallthefollowingconditionshavebeensatisfied:1)theCompanyhastransferredtothebuyerthesignificantrisksandrewardsofownershipofthegoods;2)theCompanyretainsneithercontinuingmanagerialinvolvementtothedegreeusuallyassociatedwithownershiporeffectivecontroloverthegoodssold;3)itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheCompany;4)therelevantamountofrevenueandcostscanbemeasuredreliably.valueaddedtaxwearerecognizedasgeneraltaxpayerbyrevenueauthorizedinstitution.Taxrateis17%。incometaxofenterpriseOurcompanyregisteredintheWaigaoqiaoFreeTradeZonePudongNewtaxrateis15%.Measurementoftheincometaxisexpenseisaccordingtothepayablecalculationofassessableincomeandincometaxisaccordingtotherelevanttaxlaws3)personalincometaxThecalculationoftheemployees'sincometaxisaccordingtotheChinesetaxationcompanywillrepresenttheemployeestopaytheincometax4)othertaxCalculatedandrecognizeaccordingtotherevelantregulationsofthetaxationlawsNotestotheFinancialStatementsNote1:MonetaryfundsOnDecember,31,XX,balanceofmonetaryfundsisRMBDetailsareasfollows::CashonhandOthercashinbankincludedasfollowing:AmountExchangerateRMB190,USD:FixedassetsandAccumulateddepreciationfurniture-91,91,-Managementools-115,115,-Mechanicaltools-43,43,furniture-15,15,Managementools-9,9,Mechanicaltools-2,2,Note3.:TaxPayablesOnDecember,31,XX,balanceofaccountspayableisRMB-RMB190,Note4:Paid-incapitalOnDecember,31XX,balanceofpaid-incapitalis200,(11655,300RMB)InvestedbyNUTEKPRIVATELIMITEDIthasbeenprovedbySHENZHOUCPAS(XX)Number:810IntrestexpenseLess:interestrevenueNetinterestexpenseexchangegainorlossJanuary10,XXXXXXXXXX-2,-2,-CHINAAUDITINTERNATIONALCERTIFIEDPULICACCOUNTANTSADDRESS:8thfloor,BuildingC,Yuhuidasha,No.73FuchengRoad,Haidian,Beijing,China,100143Tel:+861068731010Faxuditors'ReportRef:CAICPA(XX)No.01010218Auditors'ReporttotheShareholdersofCHINAAEROSPACECONTRUCTIONGROUPCO.,LTD.WehaveauditedtheaccompanyingfinancialstatementsofCHINAAEROSPACECONTRUCTIONGROUPCO.,LTD,whichcomprisethebalancesheetasatDecember31,XX,andtheincomestatement,cashflowstatementfortheyearthenended,andasummaryofsignificantaccountingp