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)。 Zotv] P2k
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: TY?io@
(Expressed in RMB thousands) %&(\dt&R1h
FINANCLAL STATEMENTS ITEMS 0M -AIQ5
20×8 R~-q!nC
20×7 IxR:a(
E #p
6A5
Sales K\Q
1/})
64000 \vQ (
48000 U6PUt'Kk@
C (
;7*]
Cost of sales ^KR(p!%
54000 r'?&VS-Cj
42000 8!Kfe
,1L^#?Q~
Net profit CP^^ct-C
30 Wfy+7$14M
-20 v*v&f!Ym&s
oGJI3Oh
ep|u_|sB/r
December 31, 20×8 ,fFJSY^
December 31, 20×7 I9m
&LYZQ?|
Inventory 2Y{9Df
16000 ~<LI p%5(
12000 8~&v\GDkF
j)Gr@F>
Current assets B4=gMVp1
60000 #*@Yil=1
50000 ?zqXHv#x
7\lc aC@
Total assets 2=RDAipf59
100000 {S!~pn&^Y
90000 '/?&Go