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1、精选学习资料 - - - - - - - - - AUDITORS REPORT Yue Hua Shen / Yan Zi 2022 No. 0002 ICPA filing number: 020222201000420 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 2022, the income
2、 statement,statement 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 statements Management of your Company is responsible for the preparation and fair presentation of financial statem
3、ents. 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 finan
4、cial statements 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. Thos
5、e 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 and
7、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 policies use
8、d 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. Opinion In our opinion, th
9、e financial statements 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 2022, and the results of its operations and c
10、ash flows for the year then ended. Guangdong Huaxin Accounting Firm general partner Guangdong, China 名师归纳总结 - - - - - - -第 1 页,共 22 页精选学习资料 - - - - - - - - - Chinese Certified Public Accountant: Chinese Certified Public Accountant: January 3, 2022 BALANCE SHEET AS OF 31 DECEMBER 2022 Unit: RMB Yuan
11、Company: * Co., Ltd Asset Ending Beginning Liabilities and all partiesEnding Beginning Current Assets: balance Balance equity or shareholders balance Balance equity Current liabilities: Monetary funds Short-term borrowings Transaction financial Transaction financial asset liabilities Notes receivabl
12、e Notes payable Account receivable Account payable Account paid in advance Account received in Interest receivable advance Employees compensation payable Dividend receivable Tax payable Other account receivable Interest payable Inventories Dividend payable Non-current assets due within 1 year Other
13、account payable Other current assets - - Non-current liabilities due within 1 year Total current assets sale - Other current liabilities - Non-current assets: Total current liabilities Available for Non-current liabilities: financial assets Maturity investments Long-term borrowings Long-term account
14、 Bonds payable receivables Long-term equity Long-term account 第 2 页,共 22 页investment payable Investing property Special payables Fixed asset Accrued liabilities Project in construction Deferred tax liabilities Engineering material Other non-current 名师归纳总结 - - - - - - -精选学习资料 - - - - - - - - - liabil
15、ities Fixed asset disposal Total non-current - - liabilities Production biological Total liabilities - assets 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 expen
16、se to be Earned surplus apportioned Deferred tax assets Retained earnings - Other non-current assets Total owners equity or - shareholders equity Total non-current assets - Total liabilities and - Total assets - owners equityor shareholders equity Prepared by: Audited by: Finance Manager: Company Le
17、ader: INCOME STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 Unit: RMB Yuan in Company: * Co., Ltd Items Cumulative amount Amount in this year last year I. Operating income Minus: Operating cost Taxes and associate charges Selling and distribution expenses Administrative expenses - Financial expense -
18、 Asset 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 from no
19、n-current asset disposal 名师归纳总结 III. Total profit loss with - - 第 3 页,共 22 页- - - - - - -精选学习资料 - - - - - - - - - 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 comprehensive ear
20、nings Finance Manager: - Prepared by: Audited by: Company Leader: CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 Unit: RMB Yuan Company: * Co., Ltd Items Times Amount in this Cumulative amount 1. Cash flows arising from operating activities: 0 year in last year Cash received from sales of g
21、oods or rending of 1 services Refund of tax and fare received 2 Other cash received relating to operating 3 activities 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 activities 8 Sub-t
22、otal 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, 13 intangible assets and other long-term assets N
23、et cash received from disposal of subsidiaries 14 and other business units Other cash received relating to investment 15 activities Sub-total of cash inflows 16 Cash paid for acquiring fixed assets, intangible 17 assets and other long-term assets Cash paid for acquiring investments 18 Net cash recei
24、ved from subsidiaries and other 19 business units Other cash paid relating to investment activities 20 名师归纳总结 - - - - - - -第 4 页,共 22 页精选学习资料 - - - - - - - - - Sub-total of cash outflows 21 Net cash flow from investing activities 3. Cash flows arising from financing activities: Cash received from ab
25、sorbing investment Cash received from borrowings Other cash relating to financing activities Sub-total of cash inflows Cash paid for settling debt Cash paid for distribution of dividends or profit or reimbursing interest Other cash payments relating to financing 22 0 23 24 25 26 27 28 29 activities
26、Sub-total of cash outflows 30 Net cash flow from financing activities 31 4. Influence on cash due to fluctuation in 34 exchange rate 5. Net increase in cash and cash equivalents 35 Add : Balance of cash and cash equivalents at 36 the beginning of the year 6. Balance of cash and cash equivalents at t
27、he end of the year Supplementary information: Attached project of cash flow statement 1. Net profit is adjusted to cash flow of operating activities Net profit Impairment of assets Fixed asset depreciation, depletion of oil and gas assets and depreciation of productive 37 0 0 0 38 39 40 biological a
28、ssets Amortization of intangible assets 41 Amortization of long-term prepaid expenses 42 Treatment of losses of fixed assets, intangible 43 assets and other long-term assets 名师归纳总结 Loss on retirement of fixed assets 44 第 5 页,共 22 页Loss of changes in fair value 45 Finance costs 46 Investment losses 4
29、7 Decrease 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 - - - - - - - - - Others 53 Net cash flow from operating activities 54 2. Investing and fin
30、ancing activities not relating 0 to cash 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 59 period Add: balance of ca
31、sh equivalents at the end of this period Less: balance of cash equivalents at the 60 61 beginning of this period 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 2022 Company: *
32、Co., Ltd Items Amount in this year RetainTotal Amount in last year RetaTotal Paid-uCapitaEarned PaidCapiEarnp l surplued owner-up tal ed ined owncapital surplus earnins capitsurplsurplearniers s gs equity al us us ngs 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 in the owners equit
34、y 名师归纳总结 - - - - - - -第 6 页,共 22 页精选学习资料 - - - - - - - - - 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 income - - - - - - - - - -
35、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 owners equity 3. Others - - - - - - - - - - - - - - - -
36、- - IV Profit distribution 1. Withdrawing earned - - - - - - - - - - surplus 2. Distribution to all - - - - - - - - owners or shareholders 3. Others carrying - - - - - - - - - - V Internal - - - - - - - - - - forward of owners equity 1. Capital surplus - - - - - - - - - - transfers to paid-in capita
37、l 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 in charge of accounting: Leader of acc
38、ounting department: 名师归纳总结 - - - - - - -第 7 页,共 22 页精选学习资料 - - - - - - - - - * CO., LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022 All amounts in RMB Yuan I. Company Profile * Co., Ltd. hereinafter referred to as the Company is a limited liability company Sino-foreign joi
39、nt venture jointly invested and established by * Co., Ltd. and * Limited on 24 June 2022. On December 26, 2022, the shareholders have been changed to * CO., LTD and * LIMITED. Business License of Enterprise Legal Person License No.: Legal Representative: Paid-in Capital: RMB Registered Capital: RMB
40、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 dealt
41、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, which reflects the financial position, financial
42、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 Finance on February 15, 2006 and the successive regul
43、ations. 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 standards, 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 calendar year as its fiscal yea