财务报告财务报表英文版.docx

XX Co., Ltd.
Annual Audit Report
YZXXZ () No. 2XX56

XX Certified Public Accountants Co., Ltd.

Content

I. Audit report Page 1-2

II. Financial statements Page 3-6
(i) Balance Sheet Page 3
(ii) Income Statement Page 4
(iii) Cash Flow Statement Page 5
(iv) Change Statement of Owners’ Equity Page 6

III. Explanatory notes of financial statements Page 7-23

XX CERTIFIED PUBLIC ACCOUNTANTS CO., LTD

Audit Report

YZXXZ () No. 2XX56

XX Co., Ltd.,
We have audited the accompanying financial statements of XX Co., Ltd. (hereinafter referred to as your company”), including the balance sheet as at December 31, , the income statement, cash flow statement and change statement of owners’ equity of as well as explanatory notes of financial statements.

I. Management’s responsibility for the financial statements
Management of your company is responsible for the preparation and fair presentation of financial statements. This responsibility includes: (1) preparing the financial statements and reflecting fair representation in accordance with provisions of the Accounting Standards for Business Enterprises; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error.

II. Auditor’s responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with provisions of the Chinese Certified Public Accountants Auditing Standards. Those 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 financial statements. The procedures selected depend on the auditor’s 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, the certified public accountants consider the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that area 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 policies 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. Audit opinion
In our opinion, the financial statements of your company have been prepared in accordance with provisions of the Accounting Standards for Business Enterprises in all material aspects, and present fairly the financial position of your company as of December 31, and the results of its operations and cash flows of .

XX Certified Public Accountants Co., Ltd.
Chinese Certified Public Accountant:
Guangdong, China
Chinese Certified Public Accountant:
February 29,

Balance Sheet
December 31,
KQ 01
Enterprise name: XX Co., Ltd.

Unit: RMB Yuan
Asset
Note No.
Ending amount
Beginning amount
Liabilities and owners’ equity
Note No.
Ending amount
Beginning amount
Current assets:

Current liabilities:

Monetary funds

Short-term borrowings

Financial assets measured at fair value and its changes included in the current profit and loss

Financial liabilities measured at fair value and its changes included in the current profit and loss

Derivative financial assets

Derivative financial liabilities

Notes receivable

Notes payable

Account receivable

Account payable

Account paid in advance

Account received in advance

Interest receivable

Employees’ compensation payable

Dividend receivable

Tax payable

Other accounts receivable

Interest payable

Inventory

Dividend payable

Assets divided as available assets for sale

Other accounts payable

Non-current assets due within 1 year

Liabilities divided as available liabilities for sale

Other current assets

Non-current liabilities due within 1 year

Total current assets

Other current liabilities

Total current liabilities

Non-current liabilities:

Long-term borrowings

Bonds payable

Including: Preferred shares

Perpetual capital securities

Long-term account payable

Long-term employees’ compensation payable

Non-current assets:

Special payables

Available for sale financial assets

Accrued liabilities

Held-to-maturity investments

Deferred income

Long-term account receivable

Deferred tax liabilities

Long-term equity investment

Other non-current liabilities

Investing real estate

Total non-current liabilities

Fixed asset
7

Total liabilities

Project in construction

Owners’ equity (or shareholders’ equity)

Engineering material

Paid-in capital (or share capital)
16

Fixed asset disposal

Other equity instruments

Production biological assets

Including: Preferred shares

Oil and gas assets

Perpetual capital securities

Intangible assets
8

Capital surplus
17

Development expense

Minus: Treasury stock

Goodwill

Other comprehensive incomes

Long-term expense to be apportioned

Special reserve

Deferred tax assets
9

Earned surplus

Other non-current assets

Undistributed earnings
18

Total non-current assets

Total owners’ equity

Total assets

Total liabilities and owners’ equity

2
Income Statement
Year of
KQ 02
Enterprise name: XX Co., Ltd.

Unit: RMB Yuan
Item
Note No.
Amount at current period
Amount at same period in last year
I. Operating income
1

Minus: Operating cost
1

Business tax and surcharges
2

Selling expenses

Administrative expenses

Financial expenses
3

Asset impairment loss
4

Plus: Gain from change in fair value (loss with “-”)

Gain from investment (loss with “-”)

Including: Income from investment in affiliated enterprise and joint enterprise

II. Operating profit (loss with “-”)

Plus: Non-business income
5

Including: Gain from non-current asset disposal

Minus: Non-business expenditure
6

Including: Loss from non-current asset disposal

III. Total profit (total loss with “-”)

Minus: Income tax expense
7

IV. Net profit (net loss with “-”)

V. Net after-tax amount of other comprehensive incomes

(i) Other comprehensive incomes not reclassified into profit and loss in future

1. Changes for net liability or net asset of remeasured and reset benefit plan

2. Shares enjoyed in other comprehensive incomes not reclassified into profit and loss by the invested unit

(ii) Other comprehensive incomes reclassified into profit and loss in future

1. Shares enjoyed in other comprehensive incomes reclassified into profit and loss by the invested unit in future

2. Profit and loss from fair value change of financial assets available for sale

3. Profit and loss from held-to-maturity investment reclassified to financial assets available for sale

4. Effective part for hedging profit and loss of cash flow

5. Translation balance of foreign currency financial statements

6. Others

VI. Total comprehensive incomes

VII. Earnings per share

(i) Basic earnings per share (Yuan/ Share)

(ii) Diluted earnings per share (Yuan/ Share)

4

Cash Flow Statement
Year of
KQ 03
Enterprise name: XX Co., Ltd.

Unit: RMB Yuan
Item
Note No.
Amount at current period
Amount at same period in last year
I. Cash flow from operating activities:

Cash received from sale of goods or rendering of services

Refund of tax and levies

Other cash received relating to operating activities

Sub-total of cash inflows from operating activities

Cash paid for goods and services

Cash paid to and on behalf of employees

Payments of all types of taxes

Other cash paid relating to operating activities

Sub-total of cash outflows from operating activities

Net cash flows from operating activities

II. Cash flow from investing activities:

Cash flow from disposal of investments

Cash received from returns of investments

Cash received from incomes on investments

Net cash received from disposal of fixed assets, intangible assets and other long-term assets

Other cash received relating to investing activities

Sub-total of cash inflows from investing activities

Cash paid to acquire fixed assets, intangible assets and other long-term assets

Cash paid to acquire investments

Net cash received from the subsidiary company and other business units

Other cash payments relating to investing activities

Sub-total of cash outflows from investing activities

Net cash flows from investing activities

III. Cash flows from financing activities:

Cash received from capital contribution

Cash received from borrowings

Other cash received relating to financing activities

Sub-total of cash inflows from financing activities

Cash repayments of amounts borrowed

Cash payments for interest expenses and distribution of dividends or profit

Other cash payments relating to financing activities

Sub-total of cash outflows from financing activities

Net cash flows from financing activities

IV. Effect of foreign exchange rate changes on cash and cash equivalents

V. Net increase in cash and cash equivalents

Plus: Balance of beginning cash and cash equivalents

VI. Balance of ending cash and cash equivalents

5