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1、AUDITORS REPORTYue Hua Shen / Yan Zi (2014) No. 0002 ICPA filing number: 020201401000420To 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, statement of
2、changes in owners equity and cash flow statement for the year then ended, and notes to the financial statements.I. Managements responsibility for the financial statementsManagement of your Company is responsible for the preparation and fair presentation of financial statements. This responsibility i
3、ncludes: (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 from ma
4、terial misstatement, whether due to fraud or error.II. Auditors responsibilityOur 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 require that
5、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 p
6、rocedures 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 presentation of the f
7、inancial 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 reasonableness o
8、f 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.OpinionIn our opinion, the financial statements of your
9、 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 the year then en
10、ded.Guangdong Huaxin Accounting Firm (general partner)Guangdong, ChinaChinese Certified Public Accountant: Chinese Certified Public Accountant: January 3, 2014 BALANCE SHEET AS OF 31 DECEMBER 2013 Unit: RMB YuanCompany: * Co., LtdAsset Ending balanceBeginning BalanceLiabilities and all parties equit
11、y (or shareholders equity)Ending balanceBeginning BalanceCurrent Assets: Current liabilities:Monetary fundsShort-term borrowingsTransaction financial asset Transaction financial liabilitiesNotes receivableNotes payableAccount receivableAccount payableAccount paid in advanceAccount received in advanc
12、eInterest receivableEmployees compensation payableDividend receivableTax payableOther account receivableInterest payableInventoriesDividend payableNon-current assets due within 1 year Other account payableOther current assets-Non-current liabilities due within 1 yearTotal current assets -Other curre
13、nt liabilitiesNon-current assets: Total current liabilities -Available for sale financial assets Non-current liabilities:Maturity investmentsLong-term borrowingsLong-term account receivablesBonds payableLong-term equity investmentLong-term account payableInvesting property Special payables Fixed ass
14、etAccrued liabilitiesProject in constructionDeferred tax liabilitiesEngineering material Other non-current liabilitiesFixed asset disposal Total non-current liabilities-Production biological assets Total liabilities-Oil and gas assetsOwners equity ( or shareholders equity)Intangible assetsPaid-in capital (or share capital)Development expenseCapital surplus-Goodwill Less: Treasury StockLong-term expense to be apportioned Earned surplusDeferred tax assetsRetained earnings-Other non-current assets Total owners equity (or shareholders equ
