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1、英文审计报告模板计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.B)isthereportingcurrencyofthepany.TransactionsrecordedinforeigncurrenciesareconvertedintoRMBatthemidofmarketexchangerateatthetransactiondate.Theforeig
2、ncurrencybalancesofeachforeigncurrencyaccountareconvertedintoRMBattheendofmarketexchangerateofthebalancesheetdate.Thedifferencebetounttranslatedattheclosingrateandthecarryingamountshouldbetreatedasexchangegainorlossinthecurrentperiod.5.RecognitionofCashequivalentsThec
3、ashequivalentsrefertoanassetcharacterizedbyitsshortterm,easytransformationtocashandloinvestmentforlessthanthreemonths.6.Fixedassets,DepreciationFixedassetsareassetsinistrativepurposes,ortherevaluesarehigharealsoincludedasfixedassets.Fixedassetsarerecordedatthehistoric
4、alcostonacquisition.Thepanyappliesastraight-linedepreciationmethod.Theestimatedresidualvalueis10%onthecost.TheusefullivesandannualdepreciationrateofeachcategoryoffixedassetsarestatedasfollofurnitureUsefullife(Year)555Annualdepreciationrate(%)18%18%18%ManagementtoolsMe
5、chanicaltools7.RecognitionofrevenueRevenuefromthesaleofgoodsshouldberecognizedanagerialinvolvementtothedegreeusuallyassociatedicbenefitsassociatedountofrevenueandcostscanbemeasuredreliably.8.Taxation1)valueaddedtaxentoftheinetaxisexpenseisaccordingtothepayablemethod.T
6、hecalculationofassessableineandinetaxisaccordingtotherelevanttaxlaployees’sinetaxisaccordingtotheChinesetaxationlaployeestopaytheinetax4）othertaxCalculatedandrecognizeaccordingtotherevelantregulationsofthetaxationlaentsNote1:MoaryfundsOnDecember,31,2005,balanceofmoary
7、fundsisRMB584582.2.DetailsareasfolloountExchangerateRMB190,083.75USDNote.2:FixedassetsandAccumulateddepreciationfurniture-91,964.0091,964.00-Managementools-115,851.00115,851.00-Mechanicaltools-43,735.0043,735.00furniture-15,096.2215,096.22Managementools-9,289.589,289.
8、58Mechanicaltools-2,035.562,035.56Note3.:TaxPayablesOnDecember,31,2005,balanceofaccountspayableisRMB-890.67RMB190,083.75Note
