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)。 H3\4&q
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: U4)x "s[CP
(Expressed in RMB thousands) ZeM~13[
FINANCLAL STATEMENTS ITEMS HYU-F_|N=
20×8 $WmB
__
20×7 omz%:'m`~
7[z^0?Pygf
Sales e.-+zkQ8EI
64000 &O8vI,M
48000 )
aSj!X'`;
m}Xb #NAF8
Cost of sales @uA=v/>+
54000 >=Bl/0YH
42000 ! |4fww
BNi6I\wa
Net profit ?.Iau/
30 8xf]zM"Q
-20 UU\wP(f
^4MRG6G
A c^hZ.qPz
December 31, 20×8 XBx&&
December 31, 20×7 zplAH!s5''
a(.q=W
Inventory HGycF|]2
16000 *^[m?3"W
12000 *<r\:g
yM,.{m@F<
Current assets +vf~s^
60000 7x>\/l(
50000
/Ne;Kdp
`r#]d
T[g
Total assets m[aBHA^g
100000 ohEIr2
90000 up _Qv#`Q
5>r2&72=
Current liabilities xWRkg$A
20000 EBQ,Ypv
18000 Z$*m=]2
8O^<