審計(jì)報(bào)告翻譯-中英對照版

*機(jī)密*                                                                                                  深文武所審字[2009]第006號
*Confidential*                                                                                        S.W.W.S.S.Z. [2009] No.006

審 計(jì) 報(bào) 告
Auditor's Report

XXX全體股東：
To All the Shareholders of XXX:
我們審計(jì)了后附的XXX（以下簡稱XXX）財(cái)務(wù)報(bào)表，包括2008年12月31日的資產(chǎn)負(fù)債表，2008年度的利潤表及利潤分配表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。
We have audited the accompanying financial statements of XXX (hereinafter referred to as "XXX"),which comprise the balance sheet as of December 31, 2008, and income statement and statement of profit appropriation and distribution, cash flow statement for the year then ended, and the notes accompanying the financial statements.
一、管理層對財(cái)務(wù)報(bào)表的責(zé)任
I. Management’s Responsibility for the Financial Statements
按照企業(yè)會計(jì)準(zhǔn)則和《企業(yè)會計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是XXX管理層的責(zé)任。這種責(zé)任包括：（1）設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在重大錯(cuò)報(bào)；（2）選擇和運(yùn)用恰當(dāng)?shù)臅?jì)政策；（3）作出合理的會計(jì)估計(jì)。
XXX’s Management is responsible for the preparation of these financial statements in accordance with Accounting Standards for Business Enterprises and Accounting Systems for Business Enterprises. These responsibilities include: (1) Designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement; (2) Selecting and applying appropriate accounting policies; (3) Making accounting estimates that are reasonable in the circumstances.
二、注冊會計(jì)師的責(zé)任
II. Auditor’s Responsibility
我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們按照中國注冊會計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國注冊會計(jì)師審計(jì)準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Independent Auditing Standards of China. These standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement.
審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊會計(jì)師的判斷，包括對由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評估。在進(jìn)行風(fēng)險(xiǎn)評估時(shí)，我們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對內(nèi)部控制的有效性發(fā)表意見。審計(jì)工作還包括評價(jià)管理層選用會計(jì)政策的恰當(dāng)性和作出會計(jì)估計(jì)的合理性，以及評價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。
An audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial statements. The procedures selected depend on the auditor’s 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, the auditor considers internal control relevant to the company’s preparation 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 company’s 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.
我們相信，我們獲取的審計(jì)證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表審計(jì)意見提供了基礎(chǔ)。
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
三、導(dǎo)致保留意見的事項(xiàng)
III. The Event which Caused Qualified Opinion
XXX 2008年12月31日其它應(yīng)收款中：油品部1,075,375.82元；直供部2,046,528.24元，合計(jì)3,121，904.06元，系2007年和2008年度發(fā)生的經(jīng)營費(fèi)用（其中2008年新增673,822.84元），應(yīng)計(jì)入當(dāng)期損益（見附注4）;另外待攤費(fèi)用期末余額為1,980,880.88元,應(yīng)計(jì)入當(dāng)期損益(見附注6)。上述事項(xiàng)應(yīng)轉(zhuǎn)未轉(zhuǎn)的成本費(fèi)用將直接影響當(dāng)年損益和所有者權(quán)益。
XXX’s other receivables ended on December 31, 2008 include: Oil Department: 1,075,375.82 yuan; Direct Trade Department: 2,046,528.24 yuan, totaling up to 3,121,904.06 yuan, being the operating cost incurred in the year 2007 and 2008 (including the increased cost of 2008: 673,822.84 yuan), which shall be recorded in the current profit and loss (see Note 4); besides, the deferred and prepaid expenses at end of year 1,980,880.88 yuan shall be recorded in the current profit and loss (see Note 6). The above non-converted convertible cost will have a direct effect on the profit and loss for the year and owner's equity.
四、審計(jì)意見
IV. Auditor's Opinion
我們認(rèn)為，除了前段所述導(dǎo)致保留意見的事項(xiàng)可能產(chǎn)生的影響外,XXX財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會計(jì)準(zhǔn)則和《企業(yè)會計(jì)制度》的規(guī)定編制，在所有重大方面公允反映了XXX 2008年12月31日的財(cái)務(wù)狀況以及2008年度的經(jīng)營成果和現(xiàn)金流量。
In our opinion, except for the impact of above event causing qualified opinion, XXX’s financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2008, and of its financial performance and its cash flows for the year then ended in accordance with Accounting Standards for Business Enterprises and Accounting System for Business Enterprises.

 中國注冊會計(jì)師：
Certified Public Accountant:

 中國注冊會計(jì)師：
Certified Public Accountant:

中國深圳市                                                                                          二OO八年三月十日
Shenzhen, China                                                                                 March 10, 2008