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)。 6wC|/J^
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: O9*cV3}H
(Expressed in RMB thousands) +6t<FH
FINANCLAL STATEMENTS ITEMS _yY(&(]#
20×8 >y)(M(o
20×7 k<RJ
SK8
yzr>]"o
Sales `RDlk
64000 ',j'Hf
48000 B5h-JON]-
v9R#=m/=
Cost of sales #A<|hh
54000 hV|pH)Nu{
42000 =S/$h}Vi
| n5F_RL
Net profit m<)0XE6w
30 rB|Mp!g%@
-20 &EKP93
k%-_z}:3V
n B4)%
December 31, 20×8
S!Ue+jW
December 31, 20×7 Fgq"d7` 9@
4q#6.E;yy
Inventory %}jwuNGA
16000 {o"X8
12000 Nw ;BhBt
It'hmwu#
Current assets vw=OGjT_>m
60000 }@MOkj
50000 #PUvrA2Zl
Kn3qq
Total assets |S48xsFvq
100000 wHm{
4
90000 h<H.8.o
iTsmUq<b]l
Current liabilities l'=H,8LfA
20000 q !\Ht2$b
18000 Gxu
,9<
}V;(
Total liabilities Poy ]5:.
30000 >m='
#x0>Y
25000 Sx)b~ *
Eyi^N0
xLX<