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)。 V$~9]*Wn
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: [=^3n#WW
(Expressed in RMB thousands) 9,'ncw$/C
FINANCLAL STATEMENTS ITEMS x
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20×8 AlW66YAuQ
20×7
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Sales !GEJIefx_
64000 {3{"8-18
48000 oD1/{dRzj
VEw"
Cost of sales %\Mo-Ow!\
54000 gy9U2Wgf|
42000 \<6CZ
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Net profit SrK<fAkx
30 [o5Hl^
-20 fG w9!
A1?2*W
M b1sF
December 31, 20×8 U\<?z Dw
December 31, 20×7 =-lb)Z"d
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Inventory pDCeQ6?
16000 @)&=%
12000 (%W&4a1di
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Current assets l9u!aD
60000 h"lv7;B$
50000 y(pks$
Yv!a88+A8M
Total assets EeRX+BM,
100000 2eol
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90000 BC<^a )D=
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Current liabilities 6s/&