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1、AUDITOR S REPORTYue Hua Shen / Yan Zi (2014) No. 0002 ICPA filing number: 020201401000420 To 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,statemen
2、t of changes in owners equity 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 and fair presentation of financial statements. This responsib
3、ility 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 financial statements
4、from material misstatement, whether due to fraud or error. II. Auditors responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. Those standards requ
5、ire 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 stateme
6、nts. 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 and fair presentatio
7、n 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 policies used and the reason
8、ableness 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. Opinion In our opinion, the financial stat
9、ements of your Company have been prepared in accordance with the Accounting Standards for Business Enterprise and its relevant provisions in all material respect, and present fairly the financial position of your Company as of 31 December 2013, and the results of its operations and cash flows for th
10、e year then ended. Guangdong Huaxin Accounting Firm (general partner) Guangdong, China 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 1 页，共 22 页Chinese Certified Public Accountant: Chinese Certified Public Accountant: January 3, 2014 BALANCE SHEET AS OF 31 DECEMBER 2013 Unit: RMB Yuan Company: * Co.
11、, Ltd Asset Ending balance Beginning Balance Liabilities and all partiesequity (or shareholders equity) Ending balance Beginning Balance Current Assets: Current liabilities: Monetary funds Short-term borrowings Transaction financial asset Transaction financial liabilities Notes receivable Notes paya
12、ble Account receivable Account payable Account paid in advance Account received in advance Interest receivable Employees compensation payable Dividend receivable Tax payable Other account receivable Interest payable Inventories Dividend payable Non-current assets due within 1 year Other account paya
13、ble Other current assets - - Non-current liabilities due within 1 year Total current assets - Other current liabilities Non-current assets: Total current liabilities - Available for sale financial assets Non-current liabilities: Maturity investments Long-term borrowings Long-term account receivables
14、 Bonds payable Long-term equity investment Long-term account payable Investing property Special payables Fixed asset Accrued liabilities Project in construction Deferred tax liabilities Engineering material Other non-current 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 2 页，共 22 页liabilities Fixed
15、asset disposal Total non-current liabilities - - Production biological assets Total liabilities - Oil and gas assets Owners equity( or shareholders equity) Intangible assets Paid-in capital (or share capital) Development expense Capital surplus - Goodwill Less: Treasury Stock Long-term expense to be
16、 apportioned Earned surplus Deferred tax assets Retained earnings - Other non-current assets Total owners equity (or shareholders equity) - Total non-current assets - Total assets - Total liabilities and owners equity(or shareholders equity) - Prepared by: Audited by: Finance Manager: Company Leader
17、: INCOME STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB Yuan Company: * Co., Ltd Items Cumulative amount in this year Amount in last year I. Operating income Minus: Operating cost Taxes and associate charges Selling and distribution expenses Administrative expenses - Financial expense - Ass
18、et impairment loss Plus: gain from change in fair value ( loss with - ) Gain from investment ( loss with - ) Including: income form investment on affiliated enterprise and joint enterprise II. Operating profit (loss with - ) - Plus: non-business income - - Less: non-business expense Including: loss
19、from non-current asset disposal III. Total profit (loss with - ) - 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 3 页，共 22 页Less: Income tax IV. Net profit (loss with - ) - V. Earnings per share (I) basic earnings per share (II) diluted earnings per share VI. Other comprehensive earnings VII. Total
20、comprehensive earnings - Prepared by: Audited by: Finance Manager: Company Leader: CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB Yuan Company: * Co., Ltd Items Times Amount in this year Cumulative amount in last year 1. Cash flows arising from operating activities: 0 Cash receive
21、d from sales of goods or rending of services 1 Refund of tax and fare received 2 Other cash received relating to operating activities 3 Sub-total of cash inflows 4 Cash paid for goods and services 5 Cash paid to and on behalf of employees 6 Tax and fare paid 7 Other cash paid relating to operating a
22、ctivities 8 Sub-total of cash outflows 9 Net cash flow from operating activities 10 2. Cash flows arising from investment activities 0 Cash received from return of investments 11 Cash received from investment income 12 Net cash received from disposal of fixed assets,intangible assets and other long-
23、term assets 13 Net cash received from disposal of subsidiaries and other business units 14 Other cash received relating to investment activities 15 Sub-total of cash inflows 16 Cash paid for acquiring fixed assets, intangibleassets and other long-term assets 17 Cash paid for acquiring investments 18
24、 Net cash received from subsidiaries and other business units 19 Other cash paid relating to investment activities 20 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 4 页，共 22 页Sub-total of cash outflows 21 Net cash flow from investing activities 22 3. Cash flows arising from financing activities: 0 C
25、ash received from absorbing investment 23 Cash received from borrowings 24 Other cash relating to financing activities 25 Sub-total of cash inflows 26 Cash paid for settling debt 27 Cash paid for distribution of dividends or profit or reimbursing interest 28 Other cash payments relating to financing
26、 activities 29 Sub-total of cash outflows 30 Net cash flow from financing activities 31 4. Influence on cash due to fluctuation in exchange rate 34 5. Net increase in cash and cash equivalents 35 Add : Balance of cash and cash equivalents at the beginning of the year 36 6. Balance of cash and cash e
27、quivalents at the end of the year 37 Supplementary information: 0 Attached project of cash flow statement 0 1. Net profit is adjusted to cash flow of operating activities 0 Net profit 38 Impairment of assets 39 Fixed asset depreciation, depletion of oil and gas assets and depreciation of productive
28、biological assets 40 Amortization of intangible assets 41 Amortization of long-term prepaid expenses 42 Treatment of losses of fixed assets, intangible assets and other long-term assets 43 Loss on retirement of fixed assets 44 Loss of changes in fair value 45 Finance costs 46 Investment losses 47 De
29、crease in deferred income tax assets 48 Increase in deferred income tax liabilities 49 Decrease in inventories 50 Decrease in operating receivables 51 Increase in operating payables 52 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 5 页，共 22 页Others 53 Net cash flow from operating activities 54 2. In
30、vesting and financing activities not relating to cash 0 Debt into capital 55 Convertible debt due within one year 56 Finance leased fixed assets 57 3. Net increase in cash and cash equivalents 0 Balance of cash at the end of this period 58 Less: balance of cash at the beginning of this period 59 Add
31、: balance of cash equivalents at the end of this period 60 Less: balance of cash equivalents at the beginning of this period 61 Net increase in cash and cash equivalents 62 Prepared by: Audited by: Finance Manager: Company Leader: STATEMENT OF CHANGES IN OWNERS EQUITYFOR THE YEAR ENDED 31 DECEMBER 2
32、013 Company: * Co., Ltd Items Amount in this year Amount in last year Paid-up capital Capital surplus Earned surplus Retained earnings Total owners equity Paid-up capital Capital surplus Earned surplus Retained earnings Total owners equity I. balance at the end of last year - - - - - Add: change of
33、accounting policy - - - - - - - - Correction of errors in previous period - - - - - - - - - - II. Balance at the beginning of this year - - - - - - - - - - III. Increase/ decrease of amount in this year ( “ -”means decrease) - - - - (I) Net profit - - - - - - (II) Gains and losses directly included
34、in the owners equity - - 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 6 页，共 22 页1. Net change amount in fair value of financial assets available for sale - - - - - - - - - - 2. Influence of changes in other owners equity of investors under the equity method - - - - - - - - - - 3. Influence of inco
35、me tax relating to the owners equity project - - - - - - - - - - 4. Others - - - - - - Subtotal of (I) and (II) - - - - - - - - (III) Input an reduced capital of owners - - - - - 1. Input capital of owners - - - - - - 2.Amount of shares included in the ownersequity - - - - - - - - - - 3. Others - -
36、- - - - - - (IV) Profit distribution - - - - - - - - - - 1. Withdrawing earned surplus - - - - - - - - - - 2. Distribution to all owners (or shareholders) - - - - - - - - 3. Others - - - - - - - - - - (V) Internal carrying forward of owners equity - - - - - - - - - - 1. Capital surplus transfers to
37、paid-in capital (or share capital) - - - - - - - - - - 2. Earned surplus transfers to paid-in capital (or share capital) - - - - - - - - - - 3. Earned surplus makes up losses - - - - - - - - - - 4. Others - - - - - - - - IV. Balance at the end of this period - - - - - - Legal representative: Person
38、in charge of accounting: Leader of accounting department: 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 7 页，共 22 页* CO., LTDNOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013 (All amounts in RMB Yuan) I. Company Profile * Co., Ltd. (hereinafter referred to as the Company) is a l
39、imited liability company (Sino-foreign joint venture) jointly invested and established by * Co., Ltd. and * Limited on 24 June 2013. On December 26, 2013, the shareholders have been changed to * CO., LTD and * LIMITED. Business License of Enterprise Legal Person License No.: Legal Representative: Re
40、gistered Capital: RMB (Paid-in Capital: RMB ) 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
41、the industry license management would be dealt in terms of national relevant stipulations) II. Declaration on following Accounting Standard for Business Enterprises The financial statements made by the Company are in accordance with the requirements of Accounting Standard for Business Enterprises, w
42、hich reflects the financial position, financial performance and cash flow of the Company truly and completely. III. Basic of preparation of financial statements The Company implements the Accounting Standards for Business Enterprises ( Finance and Accounting 2006 No. 3”) issued by the Ministry of Fi
43、nance on February 15, 2006 and the successive regulations. The Company prepares its financial statements on a going concern basis, and recognizes and measures its accounting items in compliance with the Accounting Standards for Business Enterprises Basic Standards and other relevant accounting stand
44、ards, application guidelines and criteria for interpretation of provisions as well as the significant accounting policies and accounting estimates on the basis of actual transactions and events. IV. The main accounting policies, accounting estimates and changes Fiscal year The Company adopts the cal
45、endar year as its fiscal year from January 1 to December 31. Functional currency RMB was the functional currency of the Company. Accounting measurement attribute 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 8 页，共 22 页The Company adopts the accrual basis for accounting treatments and double-entry b
46、ookkeeping of borrowing for financial accounting. The historical cost is generally as the measurement attribute, and when accounting elements determined are in line with the requirements of Accounting Standards for Enterprises and can be reliably measured, the replacement cost, net realizable value
47、and fair value can be used for measurement. Accounting method of foreign currency transactions The Company s foreign currency transactions adopt approximate spot exchange rate of the transaction date to convert into RMB in accordance with systematic and rational method; on the balance sheet date, th
48、e foreign currency monetary items use the spot exchange rate of the balance sheet date. All balances of exchange arising from differences between the balance sheet date spot exchange rate and the initial recognition or the former balance sheet date spot exchange rate, except that the exchange gains
49、and losses arising by borrowing foreign currency for the construction or production of assets eligible for capitalization are transacted in accordance with capitalization principles, are included in profit or loss in this period; the foreign currency non-monetary items measured at historical cost wi
50、ll still be converted with the spot exchange rate of the transaction date. The standard for recognizing cash equivalent When making the cash flow statement, cash on hand and deposits readily to be paid will be recognized as cash, and short-term (usually no more than three months), highly liquid and