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)。 lz [s
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: 4lF(..Ix
(Expressed in RMB thousands) tkX?iqKQ
FINANCLAL STATEMENTS ITEMS W\pO`FL
20×8 Xl %ax!/
20×7 c-y`Hm2"
c gOkm}h
Sales Bnfp
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64000 6bwzNY 7
48000 1PUeU+
X-<l+WP
Cost of sales v;o/M6GL5
54000 {g]Mx|5Q
42000 }{S+C[:_
0}3Xry,{
Net profit (Zoopkxw
30 };;k5z I%
-20 2r"J"C
skP'- ^F~
?0x=ascP
December 31, 20×8 va[r~
December 31, 20×7 E0)43
XM57 UG
Inventory `LOW)|6r`
16000 \~>
.NH-
12000
`{1~]?-&
,92wW&2
Current assets
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60000 (b8ZADI*
50000 w2) @o>w
#Dp]S,e
Total assets J3XrlSc
100000 VZ$^:.I0
90000 uI\6":/u
l.xKv$uOGR
Current liabilities rcz9\@M
20000 ?k^~qlye
18000 b ;>?m
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Total liabilities ZkryoIQ%=
30000 >o1,Y&