2025年审计报告英文版.doc

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Yue Hua Shen / Yan Zi () No. 0002
ICPA filing number: 02001000420
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 , the income statement, statement of changes in owner's 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 statements. 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 financial 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. 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 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 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 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 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 , and the results of its operations and cash flows for the year then ended.
Guangdong Huaxin Accounting Firm (general partner)
Guangdong, China
Chinese Certified Public Accountant:
Chinese Certified Public Accountant:
January 3,
BALANCE SHEET
AS OF 31 DECEMBER Unit: RMB Yuan
Company: ****** Co., Ltd
Asset
Ending balance
Beginning Balance
Liabilities and all parties’ equity (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 payable
Account receivable
Account payable
Account paid in advance
Account received in advance
Interest receivable
Employee’s compensation payable
Dividend receivable
Tax payable
Other account receivable
Interest payable
Inventories
Dividend payable
Non-current assets due within 1 year
Other account payable
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
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 liabilities
Fixed asset disposal
Total non-current liabilities
-
-
Production biological assets
Total liabilities
-
Oil and gas assets
Owner’s 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 apportioned
Earned surplus
Deferred tax assets
Retained earnings
-
Other non-current assets
Total owner’s equity (or shareholders’ equity)
-
Total non-current assets
-
Total assets
-
Total liabilities and owner’s equity (or shareholders’ equity)
-
Prepared by: Audited by: Finance Manager: Company Leader:
INCOME STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 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
-
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 non-current asset disposal
III. Total profit (loss with ‘-‘)
-
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 earnings
-
Prepared by: Audited by: Finance Manager: Company Leader:

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 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 received 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 activities
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-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, intangible assets and other long-term assets
17
Cash paid for acquiring investments
18
Net cash received from subsidiaries and other business units
19
Other cash paid relating to investment activities
20
Sub-total of cash outflows
21
Net cash flow from investing activities
22
3. Cash flows arising from financing activities:
0
Cash 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 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 equivalents 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 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
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
Others
53
Net cash flow from operating activities
54
2. Investing 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: 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’ EQUITY
FOR THE YEAR ENDED 31 DECEMBER
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 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’ equity
-
-
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 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
-
-
-
-
-
-
of shares included in the owners’ equity
-
-
-
-
-
-
-
-
-
-
3. Others
-
-
-
-
-
-
-
-
(IV) Profit distribution
-
-
-
-
-
-
-
-
-
-
1. Withdrawing earned surplus
-
-
-
-
-
-
-
-
-
-
2. Distribution to all
owners (or shareholders)
-
-
-
-
-
-
-
-
3. Others
-
-
-
-
-
-
-
-
-
-
(V) Internal carr