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)。 ] xH `
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:
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(Expressed in RMB thousands) 3F4I{L
FINANCLAL STATEMENTS ITEMS 0#yo\McZ
20×8 k*n5+[U^tP
20×7 Z+vLEEX*uQ
+Uk/Zg
w^
Sales 2smLv1w@
64000 5q8bM.k\7N
48000 X GO_n{x
A!j&g(Z"Q
Cost of sales Rq\.RR](
54000 R"82=">v
42000 QzV:^!0J
_y8)jD"
Net profit Uh9$e
30 K(Cv9YQ
-20 aIm\tPbb
IRcZyry
4K4?Q+?
December 31, 20×8 YxsWY7J
December 31, 20×7 Q*lZ;~R
,7/N=mz
Inventory JM!o(zbt
16000 gN(8T_r
12000
TYB^CVSZ
0mCrA|A.
Current assets .=K@M"5&
60000 3
D+dM0wM
50000 T
"dEa-O
gE:qMs;
Total assets m+V'*[O{
100000 0P!6
.-XU
90000
& }}o9
Z,Q)\W<'-
Current liabilities k.rZj|7 L
20000 >-]Y%O;}
18000 tTP"*Bb
A!hkofQ
Total liabilities y=q\1~] Z
30000 ^OYar(
25000 nC2A&n