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)。 U~s&}M\n
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: I,_wt+O&j
(Expressed in RMB thousands) _$9<N5F.,o
FINANCLAL STATEMENTS ITEMS 9V0iV5?( P
20×8 /H: '(W_b;
20×7 ;Tvy)*{
ALiA+k N
Sales |GA4fFE=
64000 q\x*@KQgM
48000 qg 4:Vq
f]h99T
Cost of sales dScit!T"
54000 {I@@i8)]
42000 *QG>U [
Om\?<aul
Net profit <ij;^ygYD
30 EZ8Ih,j9
-20 |FS79Bv
ullq}}
cZe,l1$
December 31, 20×8 c#<v
:b
December 31, 20×7 S@k4k^Vg
B;SYO>.W
Inventory #c5G"^)z
16000 S=U*is
12000 !}9k
@=[
$"!"=v%B
Current assets |p4F^!9
60000 R.Ao%VT
50000 qq]ZkT}
9F(<n
Total assets Zoh2m`6
100000 4l@*x^F
90000 exiCy1[+
+`r;3kH ..
Current liabilities +Tf ,2?O
20000 HC@E&t