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)。 i{`:(F5*
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: JD|=>)
(Expressed in RMB thousands)
$ ` ""
FINANCLAL STATEMENTS ITEMS nR*ryv
20×8 W)bLSL]`E
20×7 gw!vlwC&T
FYpzQ6s~
Sales [@
.!~E)P
64000 m^zUmrj[
48000 uLV#SQ=bZN
1eF3
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Cost of sales p>huRp^w
54000 F1yqxWHeo
42000 DW[N|-L
)P
sY($ &
Net profit e~=;c
30 %xI p5h]
-20 2fL;-\!y(
dl.p\t(1
,
K~}\CR
December 31, 20×8 ~UP[A'9jJ
December 31, 20×7 JkbQyn
do>wwgr
Inventory .[ICx
16000 Q ~#Wf?
12000 &OH={Au
xqu
}cz
Current assets b0Ps5G\ u
60000 e w$B)W
50000 uxr #QA
s;ls qQk
Total assets H&