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)。 AVGb;)x#
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: YU9xAN i6
(Expressed in RMB thousands) Z<;<!+,
FINANCLAL STATEMENTS ITEMS =S4_^UY;
20×8 \'&:6\-fw
20×7 z^gf@r
hdQ[=PH)
Sales q!$ZBw-7>A
64000 @E{c P%fv
48000 &7,Kv0j}
320Wm)u>:
Cost of sales ]BP"$rs
54000 xv]P-q0
42000 3P\#moJ
vY7C!O/y_k
Net profit .wtb7U;
7
30 Q 6{2@
-20 Yl% Ra1
2.p7fu
3cBuqQ
December 31, 20×8 -d[9mS
December 31, 20×7 L}P<iB
wr~# rfH
Inventory QY8I_VF
16000 Y
6K<e:Y
12000 f7)}A/$4+
Os?G_ziIB
Current assets wz +
60000 X<Rh-1$8F
50000 ELk$lm&