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)。 vL=--#
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: FnQ_=b
(Expressed in RMB thousands) kx:lk+Tx
FINANCLAL STATEMENTS ITEMS I9G*iu=U
20×8 b\Xu1>
20×7 4ysdna\+
Z"%
O&O
Sales 1PTu3o&3
64000 :mtw}H 'F8
48000 !9<RWNKV)Y
<iprPk
Cost of sales LX?r=_\
54000 Lv5
==w}
42000 VU0tyj$
'hi\98y
Net profit I&NpN~AU
30 )! *M
71
-20 Md?bAMnG+}
=5=Vm[
`0G.Y
December 31, 20×8 ch8w'
December 31, 20×7 Gx* 0$4xJ3
Z2j*%/
Inventory *=0r>]
16000 [oN> :
12000 ?kFCYZK|"
*=If1qZs
Current assets GxDF7
z%&
60000 A%w]~ chC9
50000 tfKeo|DM"
|tJ%:`DGw
Total assets MbF e1U]B
100000 >/`cmNmb
90000 5eSTT#[+R
0V,MDX}#_
Current liabilities pr,1Wp0l
20000 "oXAIfU#T
18000 XM@i|AK
M0
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