六、英文附加题(本题型共1题,共10分。有小数点的,保留两位小数。小数点两位后四舍五入。用英文在答题卷上解答,答在试题卷上无效)。 )rc!irac]
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: KA3U W
(Expressed in RMB thousands) \pmS*Dt
FINANCLAL STATEMENTS ITEMS 7"(!]+BW!O
20×8 m[DQ;`Y
20×7
_Q V=3UWP
9&mSF0q
Sales VPLf(
64000 aDlp>p^E>
48000 [Nyt0l "z
ou,[0B3n0
Cost of sales G0FzXtu)q
54000 `~1!nfFD
42000 1S{Biqi+
`Sod]bO
+U
Net profit t,/ G
30 Q>niJ'7WF
-20 c*USA
eP
xR7ZqTcw
$vn6%M[
December 31, 20×8 ^r}c&@
December 31, 20×7 1wSAwpz
bcIae0LZ
Inventory ts]e M1;
16000 1 ZdB6U0
12000 0<M-asI?
ZOK!SBn^?
Current assets q0sf\|'<}
60000 {UiSa'TR1b
50000 =8FvkNr
C@M-_Ud>Q
Total assets wj[yo
S
100000 &L|oqXE0L
90000 9QZaa(vN
o3WOp80hz
Current liabilities
_&KqmQ8$7
20000 }F08o,`?
18000 a ~o<>H
O\}C`CiC
Total liabilities
\;;M")$
30000 +qi&