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)。 cv}aS_`f
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: ?w-1:NWjt
(Expressed in RMB thousands) ;HDZ+B
FINANCLAL STATEMENTS ITEMS 3gAR4
20×8 \V,c]I
20×7 3UdU"d[75
Q]@c&* _|
Sales ]*qU+&
64000 Y9F)`17
48000 Hkdf $$\
+b^]Pz5
Cost of sales o\Uu?.-<
54000 jpRBER_X
42000 zh\$t]d<I
@5xu>g Kn
Net profit nZfs=@w:y
30 MaO"#{i
-20 hq=,Z1J
F@Q^?WV
}Z\wH*s`
December 31, 20×8 69-:]7.g
December 31, 20×7 )0^># k
#uSK#>H_!
Inventory iK#/w1`
16000 DECB*9O^
12000 [ $pmPr2
RT^v:paNT2
Current assets u)a'
60000 B:<
]Hl$
50000 'cV?i&;
]IZ>2!6r
Total assets &SH1q_&BQ
100000 4U=75!>
90000 F30
]
5{d\uE%'p
Current liabilities w7FoL
20000 WNs}sNSf
18000 i^)WPP>4Aw
*FK`&(B+}
Total liabilities 87V1#U ^
30000 7G<