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)。 <b"^\]l
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: AQ$)JPs
(Expressed in RMB thousands) @#hQ0F8
FINANCLAL STATEMENTS ITEMS ]R\L~Kr
20×8 VfzyBjQ
20×7 90uXJyW;d
w!<e#Z]3b
Sales +)yoQRekX
64000 EXeV@kg
48000 Mhn1-ma:
u\ 7Y
_`8
Cost of sales 1v:Ql\^cT
54000 j xI;clr
42000 JZ`u?ZaJ/s
wg[
+NWJ
Net profit r&xIVFPI[
30 QaLaw-lx
-20 k(Xs&f
`
@BLB.=
)6%*=-
December 31, 20×8 '2Zs15)V
December 31, 20×7 .B
xQF
qQ]fM$!
Inventory 7l-MVn_8
16000 MzB.Vvsy%9
12000 *PlKl_nP6
f{2UL ?y
Current assets 0 ;LF>+fJ
60000 ~*3Si(4l/
50000 ^!
h3#4
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