审计报告模板 (事务所)

审计报告

天津市澳路浦润滑油有限公司

我们接受委托,审计了20##年1月至20##年12月“西青区科技型中小企业发展专项资金项目”——“ALP818切削液”的收支使用情况以及“西青区科技型中小企业发展专项资金项目任务合同书”(以下简称“项目合同”)中“经济指标”的执行情况。

贵公司的责任是提供真实、合法、完整的审计资料,我们的责任是对合同中经济指标的执行情况发表审计意见。我们的审计是依据《中国注册会计师独立审计准则》与《西青区科技型中小企业发展专项资金项目任务合同书》进行的。在审计过程中,我们结合贵公司的实际情况,实施了包括抽查会计记录等我们认为必要的审计程序,我们相信:我们获取的审计证据是充分的、适当的,现将审计情况报告如下:

一、公司及项目基本情况

(一)、公司基本情况

天津市澳路浦润滑油有限公司成立于20##年9月26日,由天津市工商行政管理局西青分局颁发企业法人营业执照,注册号:120111000002531;注册资本:人民币壹仟万元;法定代表人:李之弟;公司住所:西青区张家窝镇高家村村南;组织机构证代码:73038043-9,税务登记号:120111730380439。公司经营范围:批发兼零售润滑油、化工产品(危险品及易制毒化学品除外)、汽车用品、防冻液;润滑油小包装分装;经营本企业自产产品的出口业务和本企业所需的机械设备、零配件、原辅材料的进口业务(国家限定公司机关应或禁止进口的商品及技术除外)。(以上经营范围国家有专项、专营规定按规定执行。

(二)、项目基本情况

由高性能合成润滑剂、防锈剂及多种助剂复合而成,具有优良的热稳定性。冷却性好,清洗性能强,防锈期长,并具有极佳的润滑性,抗硬水性能好,泡沫低。含独特的润滑添加剂,能大幅度提高加工精度,延长刀具的寿命。

二、项目合同有关规定

(一)天津市澳路浦润滑油有限公司于20##年11月15日与天津市西青区科学技术委员会签订了《西青区科技型中小企业发展专项资金项目任务合同书》,合同编号:XQK20##-066。

(二)项目投资总额为1000万元,在项目合同签订时,已完成投资1000万元,计划新增投资0万元,其中区财政资助60万元(一次性拨付)。

(三)项目执行阶段的经济指标:

项目合同规定,项目执行期内实现:

项目执行期内累计销售收入                 10000万元

项目执行期内累计缴税                     700万元

项目执行期内净利润                       160万元

三、项目合同中各项经济指标的执行情况

经审计,合同执行情况如下:

(一)项目投资到位情况:

我们根据银行存款日记账、进账单及银行存款对账单,确认项目投资到位情况如下:

截止到20##年12月31日(项目完成日期)已到位的总投资额为1000万元,其中:

区财政拨款                       60万元

企业自筹资金                    940万元

(二) 项目资金支出情况:

 我们根据相关账簿及凭证,确认项目资金支出情况如下: 

1、截止20##年12月31日(项目完成日期),本项目实际支出资金10000000元,其中:

试验运行费:                      750000元

仪器设备费:                      900000元

能源材料费:                     8120000元

国际科技合作与交流费              100000元

会议费:                           60000元

差费:                             70000元

合计                            10000000元

2、截止20##年12月31日,本项目区财政拨款600000元,用于:

能源材料费:                      600000元

合计                               600000元                    

(三)经济指标完成情况:

截止到20##年12月31日,天津市澳路浦润滑油有限公司各项经济指标完成情况如下:

经济指标完成情况:项目合同约定:项目完成时,累计销售收入10000万元,累计净利润700万元,累计缴税160万元。项目完成时实际完成情况:累计销售收入10500.895123万元,累计净利润710.753456万元,累计缴税357.625562万元。

企业实际经济效益:

(四)企业成长情况

经审计贵公司提供的项目立项时(项目开始时间)至验收时(项目终止时间)的企业会计报表,确认在项目执行期内企业成长情况如下:

注:增长率=((项目验收时值-项目立项时值)÷项目立项时值)*100%   

四、审计意见 

我们认为,天津市澳路浦润滑油有限公司已在企业会计准则框架下编制的中小企业发展专项资金支出明细表和项目产品(服务等)收入明细表,在所有重大方面公允反映了天津市澳路浦润滑油有限公司项目资金支出和收入情况。

 五、使用限制 

本报告是按照《专项审计报告编制要求》出具的,不适用于其它目的,仅供“西青区科技型中小企业发展专项资金项目任务合同书”验收使用。     

附送:(区里项目的名称或项目类别)财务报告附注 

**会计师事务所有限公司              中国注册会计师:

中国·天津                中国注册会计师:

**年**月**日

附注

天津市澳路浦润滑油有限公司

西青区科技型中小企业发展专项资金项目财务报告附注

(20##年1月-20##年12月)

一、公司主要会计政策

1.会计制度:公司执行《企业会计准则)》。

2.会计年度:自公历1月1日起至12月31日止。

3.记帐本位币:以人民币为记帐本位币。

4。记帐基础:权责发生制;记价原则:实际成本。

5.存货的核算方法:存货取得时按实际成本记帐,发出时按加权平均法计价。

6.固定资产计价和折旧方法:

(1)固实资产计价:按实际成本计价。

(2)固定资产折旧:采用年限平均法计算。

7.收入确认方法:

(1)公司已将商品所有权上的主要风险和报酬转移给购货方;

(2)公司既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施控制;

(3)收入的金额能够可靠的计量;

(4)与交易相关的经济利益能够流入企业;

(5)相关的收入和成本能够可靠地计量。

二、适用的税费及税率

税种                            税率

增值税                            17%

城建税                              7%

教育费附加                          3%

地方教育费附加                      1%

防洪费                              1%

印花税                              3%000

所得税                              25%

三、主要财务指标注释:

(一)项目资金到位情况

项目计划总投资1000万元,项目验收时,实际完成总投资1000万元,占计划的100%,其中财政资助资金60万元,企业自筹940万元。

(二)项目资金支出情况

1、截止20##年12月31日,本项目实际支出资金10000000元,占计划总投资的100%,其中:

试验运行费:                      750000元

仪器设备费:                      900000元

能源材料费:                     8120000元

国际科技合作与交流费              100000元

会议费:                           60000元

差费:                             70000元

合计                            10000000元

(三)项目经济指标完成情况

1.项目执行期内,累计实现销售收入10500.895123万元,占项目合同指标的105%。

2.项目执行期内,累计缴税357.625562万元,占项目合同指标的223%,其中增值税销项税额1525.771086万元,进项税额1366.535512万元,实际缴纳159.235574万元,营业税金及附加(营业税、城建税、教育费附加)应计缴20.701624万元,实际缴纳 20.701624万元,企业所得税应计缴177.688364万元,实际缴纳177.688364万元。   

3.项目执行期内,累计实现利润710.753456万元,占项目合同指标的101%。

(四)企业成长(总资产、年总收入、年缴税总额、年净利润总额)情况。

截至20##年12月31日,本公司资产总额8915.065887万元,比立项时的8175.992535万元增长9%,本公司年总收入15092.636017万元,比立项时的12712.433417万元增长19%,缴税总额449.714592万元,比立项时的440.436836万元增长2%;净利额总额767.769533万元,比立项时的755.781969万元增长2%。

 

第二篇:香港公司核数报告(香港审计报告)模板样本文件参考

MACHENG LIMITED

Audited Financial StatementsFor The Period From 1 August 2011(Date of Incorporation) to 31 December 2012

MACHENG LIMITED

CONTENTS

Report of the Director Report of the Auditors Income Statement

Balance Sheet

Statement of changes in equity

Notes to Financial Statements 1 2 to 3 4 5 6 7 to 9

The director presents the report and the audited financial statements for the period from 1 August 2012 (date of incorporated business) to 31 December 2012.

PRINCIPAL ACTIVITIES

The principal activity of the company during the period was inactive.

FINANCIAL STATEMENTS

The company was incorporated and commenced business on 1 August 2012. The company’s results for the period from 1 August 2012 (date of commencement of business) to 31 December 2012 are set out in the income statement on page 4.

The state of affairs of the company as at 31st December 2012 is set out in the balance sheet on page 5.

DIVIDENDS

The director does not recommend the payment of any dividends for the period.

ISSUE OF SHARES

Upon incorporation, 1 subscriber shares of HK$1.00 each were issued at par for cash. On 15 February 2012, the company’s issued share capital was increased from HK$1.00 to HK$10,000.00 by the allotment of 9,999 shares of HK$1.00 each at par for cash to provide working capital for the company.

DIRECTOR

During the period, the director who held office during the period and up to the date of this report is as follows:-

(Appointed on 1 August 2012 and

resigned on 15 February 2012)

MA CHENG (Appointed on 15 February 2012) Mark ma (Appointed on 15 February 2012 and

resigned on 15 March 2012)

In accordance with the Company’s Articles of Association, the director retire from the Board and, being eligible, offer himself for re-election.

AUDITORS

The auditors, WB CPA Limited, Certified Public Accountants retire and, being eligible, offer themselves for re-appointment.

On behalf of the Board: Baililai Nominees Limited

______________________

Chairman

Hong Kong

(Incorporated in Hong Kong with limited liability) Page 2

We have audited the financial statements of MACHENG LIMITED set out on pages 4 to 9, which comprise the balance sheet as at 31 December 2012, and the incomestatement for the period then ended, and a summary of significant accounting policies and other explanatory notes.

This responsibility includes designing, implementing and maintaining reasonable accounting procedures relating to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.

In addition, section 141D of the Companies Ordinance requires that the balance sheet together with the notes thereon should be prepared in accordance with the requirements of the Eleventh Schedule to that Ordinance. The director is responsible for supply of fact in financial reporting statements with audit evidence. The director exercises rights in Company Ordinance to appoint auditors.

Auditors’ responsibility Our responsibility is to express an opinion on these financial statements based on our audit and to report our opinion solely to you, as a body, in accordance with section 141D of the Companies Ordinance, and for no other purpose. We do not assume responsibilitytowards or accept liability to any other person for the contents of this report. The auditors’ responsibility is limited to the extent a reasonable assurance and legal duty underSection 131(8) of companies Ordinance. Any matters in proportionality and equitable consideration are not our responsibility.

We conducted our audit in accordance with Hong Kong Standards on Auditing and with reference to PN900 (Revised) “Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard” issued by theHong Kong Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance so as to safeguard material misstatement.

An audit involves applying summary procedures for opinion by assessing audit evidence from directors, regarding amounts and disclosures in financial statements. Such procedures include assessment of fact by applying the balance of probability test beforeexamination and include the assessment of limitation in sufficient and appropriate information. In assessing risk on limitation, the auditors also considers the limitation in accounting procedures and particulars in the entity’s preparation and presentation of the financial statements in order to apply audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of entity’s monitoring controls in books and records and accounts. An audit also includes evaluating the appropriateness of definitions and accounting policies applied and reasonableness of accounting estimates made by directors, and evaluating financial reporting information on definitions in SME-FRS, made by director.

(Incorporated in Hong Kong with limited liability)

We believe that the audit evidence and financial reporting information we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the financial statements have been properly prepared, in all material respects, in accordance with the SME-FRS. In addition, in our opinion the balance sheet together with the notes thereon is properly drawn up so as to exhibit a true and correct view of the state of the Company’s affairs as at 31 December 2012 according to the best of our information and explanations given to us, and as shown by the books of the Company. Report on other matters under section 141D of the Hong Kong Companies Ordinance

We report that we have obtained all the information and explanations which we haverequired.

WB CPA Limited

Certified Public Accountants (Practising)

Suite 2302, 23/F., Seaview Commercial Building,

21 Connaught Road West, Sheung Wan,

Hong Kong.

Date:

(Expressed in Hong Kong Dollars)

Turnover

Other operating expenses

Loss from operating activities

Net interest income

Loss before taxation 2

Taxation 4

Net loss for the period

The notes on pages 7 to 9 form an integral part of these financial statement. The loss for the period is the only component of the changes in equity. HK$ --7,735.00 -7,735.00 --7,735.00 --7,735.00

(Expressed in Hong Kong Dollars)

CURRENT ASSETS

Amount due from a director 6 NET ASSETS

CAPITAL

Issued capital 5 Loss for the period

SHAREHOLDER'S FUNDS

The financial statements were approved and authorized for issued by the Board of director on

Director

The notes on pages 7 to 9 form an integral part of these financial statement. HK$ 2,265.00 2,265.00 10,000.00 -7,735.00 2,265.00

(Expressed in Hong Kong Dollars)

Balance at 1 August 2011

Loss for the period

Balance at 31 December 2012 Issued HK$ 10,000.00 -10,000.00 Accumulated HK$ --7,735.00 -7,735.00 HK$ 10,000.00 -7,735.00 2,265.00

REPORTING ENTITY

MACHENG Limited is a company incorporated in Hong Kong with limited

liability. The Company’s registered office is located at 130-132 Des Voeux Road Central, Hong KongCompany during the period was inactive.

1. The Company qualifies to prepared and present its financial statements in accordance

with the Small and Medium-sized Entity Financial Reporting Framework. These

financial statements comply with the Small and Medium-sized Entity Financial

Reporting Standard (“SME-FRS”) issued by the Hong Kong Institute of Certified

Public Accountants and have been prepared under the accrual basis of accounting.

a. Revenue recognition

Revenue is recognized when it is probable that the economic benefits will flow to the

company and when the revenue can be measured reliably, on the following base:

No revenue is incurred during the period.

b. Taxation

Income tax expense represents current tax expense. The income tax payable

represents the amounts expected to be paid to the taxation authority, using the tax

rates (and tax laws) that have been enacted or substantively enacted by the balance

sheet date.

Deferred tax is not provided.

2. Loss before taxation is arrived at after charging:-

Charging:-

Auditors' remuneration

3. During the period ended 31 December 2012, no emolument has been paid or is payable to director of the company.

4. As the company has no assessable profit for the year, no provision for taxation is considered necessary.

In the opinion of director, the deferred tax liabilities are immaterial at the balance sheet date.

5. Authorized, issued and fully paid

10,000 ordinary shares of HK$1.00 each

Upon incorporation, 1 subscriber shares of HK$1.00 each were issued at par for cash. On 15th February 2012, the company's issued share capital was increased from HK$1.00 to HK$10,000.00 by the allotment of 9,999 shares of HK$1.00 each at par for cash to provide working capital for the company. HK$ 5,000.00 HK$ 10,000.00

6. Details of amount due from a director disclosed pursuant to Section

161B of the Companies Ordinance are as follows:-

Outstanding

Balance

HK$

Wang Wen Qi 2,265.00 The above advances are unsecured and are repayable on demand.

Interest on loan advanced are calculated at prevailing market rate.

7. A shareholder has agreed in writing that Section 141D of the Companies Ordinance should apply with respect to the accounts of the Company for the period ended 31 December 2012. Maximum HK$ 2,265.00

(For management purposes only)

(Expressed in Hong Kong Dollars)

Income

Auditors' remuneration

Business registration fee

Preliminary fee

Sundry expenses

Net loss for the period HK$ 5,000.00 900.001,730.00105.00 HK$ -7,735.00 -7,735.00

請注意!

Attention!

本份核數師報告僅為示例用,並不表示適用於所有香港有限

公司(法人團體),請謹慎使用。

香港公司條例規定,香港核數師有責任根據公司的實際經營情況出具核數師報告,如需製作符合貴司經營情況相符合的

核數師報告,請登陸我所網站預約核數師。

香港威鵬會計師事務所

WB CPA

/

香港會計師公會登記編號:M447

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