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)。 >"ZTyrK
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: |a'Q^aT
(Expressed in RMB thousands) i?|K+"=D
FINANCLAL STATEMENTS ITEMS '8%aq8
20×8 (U-p&q>z
20×7 hW/*]7AM^
G#lzB`i
Sales a9D5qj
64000 M: `FZ}&L
48000 Bt.W_p
TcRnjsY$
Cost of sales i|
=}zR
54000 HqN|CwGgJ:
42000 sU{+.k{
4e*0kItC
Net profit *TMg.
30 $H5PB' b
-20 EiT
raWV"O
2|Tt3/Rn
Yh"Z@D[d
December 31, 20×8 ?g<*1N?:
December 31, 20×7 L.|GC7$0
0.+iVOz+Y
Inventory XY%8yII6
16000 {uckYx-A
12000 gqe
z-
+>I4@1qC-|
Current assets gg8T],s1!a
60000 c#G(7. 0MU
50000 l~f +h?cF
OFUN hbg
Total assets {5_*f)$[H
100000 _&B