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)。 `KgIr,Q)
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: E|P
(Expressed in RMB thousands)
DEM;)-D
FINANCLAL STATEMENTS ITEMS bxLeQWr6
20×8
74i
20×7 Y%m^V?k
b;A(6^V
Sales QpbyC_:;$4
64000 XR3=Y0YDf
48000 qVjl8%)
4EQ-48h17
Cost of sales EFSln*|
54000 H=,0p
42000 x=s=~cu4,
^U OVXRn
Net profit 2B Dz \
30 :!Ea.v
-20 I
Y jt*p5
KElzYZl8
( CD
wl,
December 31, 20×8
\-i5b
December 31, 20×7 "-bsWC
y(!J8(yA
Inventory F6,[!.wl
16000 !}
~K'1"
12000 RHe'L36W
98O0M#|d
Current assets NFxs4:]
RT
60000 w&VM