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1、wordAUDITORS REPORTYue Hua Shen / Yan Zi (2014) No. 0002 ICPA filing number: 0420To all shareholders of * Co., Ltd:We have audited the acpanying financial statements of * Co., Ltd (“Your pany), which prise the balance sheet as of 31 December 2013, the ine statement,statement of changes in owners equ
2、ity and cash flow statement for the year then ended, and notes to the financial statements.I. Managements responsibility for the financial statementsManagement of your pany is responsible for the preparation and fair presentation of financial statements. This responsibility includes: (1) in accordan
3、ce 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 material misstatement, whe
4、ther 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 we ply with ethical requ
5、irements 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 o
6、n 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 financial statements in orde
7、r 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 of accounting estimates made
8、 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 pany have been prepared in
9、 accordance with the Accounting Standards for Business Enterprise and its relevant provisions in all material respect, and present fairly the financial position of your pany as of 31 December 2013, and the results of its operations and cash flows for the year then ended.Guangdong Huaxin Accounting F
10、irm (general partner)Guangdong, ChinaChinese Certified Public Accountant: Chinese Certified Public Accountant: January 3, 2014 BALANCE SHEET AS OF 31 DECEMBER 2013 Unit: RMB Yuanpany: * Co., LtdAsset Ending balanceBeginning BalanceLiabilities and all parties equity (or shareholders equity)Ending bal
11、anceBeginning BalanceCurrent Assets: Current liabilities:Monetary fundsShort-term borrowingsTransaction financial asset Transaction financial liabilitiesNotes receivableNotes payableAccount receivableAccount payableAccount paid in advanceAccount received in advanceInterest receivableEmployees pensat
12、ion 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 current liabilitiesNon-current assets: Total
13、 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 assetAccrued liabilitiesProject in constru
14、ctionDeferred 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 equity)-Total non-current assets -Total a
