大 冷Ｂ：审计报告（英文版） .ppt

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1、ZonZun Certified Public Accountants Co.,Ltd.4/F.Guoxing Building No.22 Shouti South Rd.,Haidian Dist.,Beijing,P.R.China 100044AUDITORS REPORTZonZun(2011)No.6028TO THE SHAREHOLDERS OF DALIAN REFRIGERATION COMPANY LIMITEDWe have audited the accompanying financial statements of Dalian Refrigeration Com

2、pany Limited(hereinafter“the Company”),which comprise the consolidated balance sheet and balance sheet as at December 31,2010,and the consolidated income statement and income statement,the consolidated statement of changes inequity and statement of changes in equity,the consolidated cash flow statem

3、ent and cash flow statement forthe year then ended,and a summary of significant accounting policies and other explanatory notes.Managements Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements inaccordance with A

4、ccounting Standards for Business Enterprises issued by the Ministry of Finance of thePeoples Republic of China.This responsibility includes:(a)designing,implementing and maintaining internalcontrol relevant to the preparation and fair presentation of financial statements that are free from materialm

5、isstatement,whether due to fraud or error;(b)selecting and applying appropriate accounting policies;and(c)making accounting estimates that are reasonable in the circumstances.Auditors ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit.We conduc

6、ted ouraudit in accordance with China Standards on Auditing.Those standards require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance as to whether the financialstatements are free from material misstatement.An audit involves performing procedures

7、to obtain audit evidence about the amounts and disclosures in thefinancial statements.The procedures selected depend on the auditors judgment,including the assessment ofthe risks of material misstatement of the financial statements,whether due to fraud or error.In making thoserisk assessments,we con

8、siders internal control relevant to the entitys preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances,but not forthe purpose of expressing an opinion on the effectiveness of the Companys internal control.An audit al

9、soincludes evaluating the appropriateness of accounting policies used and the reasonableness of accountingestimates made by management,as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provi

10、de a basis for ouraudit opinion.OpinionIn our opinion,the financial statements present fairly,in all material respects,the financial position of theCompany as at December 31,2010,and its financial performance and cash flows for the year then ended inaccordance with Accounting Standards for Business

11、Enterprises issued by the Ministry of Finance of thePeoples Republic of China.,ZonZun Certified Public Accountants Co.,Ltd.Beijing China,China CPA:Sui GuojunChina CPA:Pei Yi,April 13,2011The reader is advised that this report has be en prepared originally in Chinese.In the event ofa conflict between

12、 this report and the original Chinese version or difference in interpretationbetween the versions of the report,the Chinese report shall prevail.,Items,CONSOLIDATED BALANCE SHEETAS OF 31 DECEMBER 2010,Prepared by Dalian Refrigeration Company Limited,31 December 2010,Unit:RMB Yuan,Current Assets:,End

13、ing balanceConsolidation Parent company,Beginning BalanceConsolidation Parent company,Monetary funds,491,775,575.71,373,620,785.42,403,139,585.35,304,973,089.79,Transaction financial asset,Notes receivableAccount receivableAccount paid in advanceDividend receivableOther account receivableInventories

14、,56,479,888.76390,976,267.0626,314,393.8527,875.0018,701,693.90347,022,118.02,49,784,046.02214,541,164.107,366,672.201,895,196.918,559,690.90225,531,781.02,40,209,996.20425,397,218.6425,596,323.143,629,735.0819,043,927.34277,566,058.11,21,335,155.82245,319,863.047,044,245.776,621,471.059,797,715.201

15、92,852,790.37,Non-current assets due within 1yearOther current assets,Total current assets,1,331,297,812.30,881,299,336.57 1,194,582,843.86,787,944,331.04,Non-current assets:,Available for sale financial assets,5,808,000.00,5,808,000.00,18,883,800.00,18,883,800.00,Long-term equity investmentInvestin

16、g property,1,005,117,178.44 1,135,594,407.36 1,003,792,955.33 1,133,841,184.25,Fixed assetProject in construction,358,624,031.5220,965,359.70,192,591,756.9211,475,403.00,366,005,762.617,151,868.41,213,493,488.86691,197.90,Engineering materialFixed asset disposal,Intangible assets,174,288,663.96,104,

17、068,094.85,101,642,968.01,29,785,134.96,Development expenseGoodwill,Long-term expense to beapportionedDeferred tax assets,3,258,475.2613,021,002.41,2,852,348.216,018,225.85,3,396,953.5810,831,589.55,2,973,295.855,466,574.25,Other non-current assets,Total non-current assetsTotal assets,1,581,082,711.

18、29 1,458,408,236.19 1,511,705,897.49 1,405,134,676.072,912,380,523.59 2,339,707,572.76 2,706,288,741.35 2,193,079,007.11,Items,CONSOLIDATED BALANCE SHEET(CONTINUED)AS OF 31 DECEMBER 2010,Prepared by Dalian Refrigeration Company Limited,31 December 2010,Unit:RMB Yuan,Current liabilities:,Ending balan

19、ceConsolidation Parent company,Beginning BalanceConsolidation Parent company,Short-term borrowingsNotes payableAccount payableAccount received in advanceEmployees compensationpayableTax payableDividend payableOther account payable,63,000,000.00112,902,026.83452,300,932.97259,326,042.9942,953,092.003

20、,363,873.431,345,383.2446,435,002.51,50,000,000.0082,819,852.85302,583,777.60155,923,536.1617,605,092.59-97,556.60533,156.0013,647,561.23,60,000,000.00119,785,760.78394,117,576.34180,479,306.4542,215,810.065,452,830.385,683,185.7147,248,597.16,50,000,000.0086,390,969.71265,214,427.00105,565,661.2417

21、,906,388.851,265,221.74533,156.0015,970,462.37,Non-current liabilities due within1 year,Other current liabilitiesTotal current liabilities,1,699,101.00983,325,454.97,585,101.00623,600,520.83,3,468,639.14858,451,706.02,2,354,639.14545,200,926.05,Non-current liabilities:,Long-term borrowingsProvisions

22、 for contingentliabilities,10,200,000.00,10,200,000.00,Deferred tax liabilitiesOther non-current liabilitiesTotal non-current liabilitiesTotal liabilities,1,304,071.0099,066,350.27110,570,421.271,093,895,876.24,1,304,071.0048,936,347.2760,440,418.27684,040,939.10,4,144,026.9266,583,801.0070,727,827.

23、92929,179,533.94,4,144,026.9215,339,798.0019,483,824.92564,684,750.97,Owners equity,Share capitalCapital surplus,350,014,975.00590,783,185.25,350,014,975.00589,554,257.63,350,014,975.00599,303,053.00,350,014,975.00598,074,125.38,Less:Treasury Stock,Reserved fund,421,079,823.34,421,079,823.34,399,190

24、,859.34,399,190,859.34,General risk provision,Retained earnings,364,217,259.03,295,017,577.69,341,096,035.56,281,114,296.42,Foreign exchange difference,Total owners equity attributableto holding company,1,726,095,242.62 1,655,666,633.66 1,689,604,922.90 1,628,394,256.14,Minority interest,92,389,404.

25、73,87,504,284.51,Total owners equityTotal liabilities and ownersequity,1,818,484,647.35 1,655,666,633.66 1,777,109,207.41 1,628,394,256.142,912,380,523.59 2,339,707,572.76 2,706,288,741.35 2,193,079,007.11,CONSOLIDATED INCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2010,Prepared by Dalian Refrigerat

26、ion Company Limited,Year of 2010,Unit:RMB Yuan,Items,Consolidation,2010Parent company,Consolidation,2009Parent company,I.Total salesIncluding:Operating incomeII.Total operating costIncluding:Operating costTaxes and associate chargesSelling and distribution expensesAdministrative expensesFinancial ex

27、penseImpairment loss,1,495,527,374.221,495,527,374.221,473,008,901.601,194,506,810.095,482,065.52101,243,584.74160,725,337.723,560,433.767,490,669.77,942,986,099.31942,986,099.31950,643,531.37791,672,208.803,596,533.2856,887,707.0593,990,537.262,035,861.702,460,683.28,1,394,541,531.471,394,541,531.4

28、71,389,966,618.911,124,198,173.446,135,922.4291,183,602.31137,301,413.898,399,169.2722,748,337.58,865,374,847.07865,374,847.07887,291,389.77714,092,741.033,945,189.9854,591,763.1486,749,665.077,154,238.7420,757,791.81,Add:gain from change in fairvalue,Gain/(loss)from investment,78,389,757.49,85,174,

29、052.83,69,875,087.10,75,330,888.60,Including:income form,investment on affiliated,57,644,980.51,57,644,980.51,43,677,849.60,43,677,849.60,enterprise and jointly enterpriseForeign exchange difference,III.Operating profitAdd:non-business incomeLess:non-business expenseIncluding:loss from non-currentas

30、set disposalIV.Total profitLess:Income taxV.Net profitNet profit attributable to parentcompanyMinority shareholders gains andlosses,100,908,230.1123,107,331.56452,837.26228,378.07123,562,724.4113,972,175.24109,590,549.1799,806,352.779,784,196.40,77,516,620.7719,427,015.48205,364.23151,864.2396,738,2

31、72.028,443,780.5088,294,491.5288,294,491.52,74,449,999.6622,095,430.39537,151.95391,399.0496,008,278.108,291,005.0087,717,273.1078,631,260.289,086,012.82,53,414,345.9017,392,613.98281,661.51278,342.8670,525,298.375,227,724.1365,297,574.2465,297,574.24,VI.Earnings per share,(I)basic earnings per shar

32、e(II)diluted earnings per share,0.290.29,0.220.22,.Other comprehensive income.Total comprehensive incomeTotal comprehensive incomeattributable to parent company,-8,519,867.75101,070,681.4291,286,485.02,-8,519,867.7579,774,623.7779,774,623.77,9,192,000.0096,909,273.1087,823,260.28,9,192,000.0074,489,

33、574.2474,489,574.24,Total comprehensive income,attributable to minorityshareholders,9,784,196.40,9,086,012.82,Items,CONSOLIDATED CASH FLOW STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2010,Prepared by Dalian Refrigeration Company Limited,Year of 2010,Unit:RMB Yuan,1.Cash flows arising from operating acti

34、vities:,2010Consolidation Parent company,2009Consolidation Parent company,Cash received from sales of goods or rending ofservicesRefund of tax and fare received,1,382,718,613.51548,234.85,898,291,901.33 1,190,032,568.67568,554.26,818,038,810.37,Other cash received relating to operating activities,10

35、0,062,082.02,76,097,839.47,40,730,396.11,28,521,046.26,Sub-total of cash inflowsCash paid for goods and servicesCash paid to and on behalf of employees,1,483,328,930.38890,464,323.16188,745,876.25,974,389,740.80 1,231,331,519.04638,187,374.04 676,697,289.23107,235,242.68 172,672,474.62,846,559,856.6

36、3478,878,330.38101,956,427.33,Tax and fare paidOther cash paid relating to operating activities,85,549,677.51146,653,935.20,50,987,737.4565,268,802.47,93,191,155.4190,671,411.81,53,017,329.0846,782,209.66,Sub-total of cash outflowsNet cash flow from operating activities,1,311,413,812.12171,915,118.2

37、6,861,679,156.64 1,033,232,331.07112,710,584.16 198,099,187.97,680,634,296.45165,925,560.18,2.Cash Flows arising from Investment Activities:,Cash received from return of investments,1,715,976.33,1,715,976.33,Cash received from investment incomeNet cash received from disposal of fixed assets,intangib

38、le assets and other long-term assetsOther cash received relating to investment activitiesSub-total of cash inflowsCash paid for acquiring fixed assets,intangibleassets and other long-term assets,79,618,394.46104,273.255,651,027.0087,089,671.04117,138,338.07,84,462,103.8659,615.392,231,027.0088,468,7

39、22.5887,357,198.75,67,354,637.30154,755.007,090,020.0074,599,412.3016,301,321.02,70,048,583.18128,655.004,537,620.0074,714,858.183,732,377.85,Cash paid for acquiring investments,Other cash paid relating to investment activities,3,513,952.70,Sub-total of cash outflowsNet cash flow from investing acti

40、vities,117,138,338.07-30,048,667.03,87,357,198.751,111,523.83,19,815,273.7254,784,138.58,3,732,377.8570,982,480.33,3.Cash Flows arising from Financing Activities:Cash received from absorbing investment,Cash received from borrowings,78,228,000.00,60,200,000.00,66,799,000.00,50,000,000.00,Other procee

41、ds relating to financing activities,Sub-total of cash inflowsCash paid for settling debtCash paid for distribution of dividends or profit orreimbursing interestIncluding:dividends or profit paid to minority interest,78,228,000.0065,473,000.0065,856,366.884,086,848.94,60,200,000.0050,000,000.0055,374

42、,043.334,086,848.94,66,799,000.00163,735,000.0064,989,502.184,654,868.03,50,000,000.00150,000,000.0060,251,496.254,654,868.03,Other cash payments relating to financing activitiesSub-total of cash outflowsNet cash flow from financing activities,223,472.74131,552,839.62-53,324,839.62,154,243.28105,374

43、,043.33 228,878,745.46 210,251,496.25-45,174,043.33-162,079,745.46-160,251,496.25,4.Influence on cash due to fluctuation in exchangerate5.Increase in cash and cash equivalentsAdd:Cash and cash equivalents at year-begin6.Cash and cash equivalents at the end of the year,94,378.7588,635,990.36403,139,5

44、85.35491,775,575.71,-369.0368,647,695.63304,973,089.79373,620,785.42,-1,779.4990,801,801.60312,337,783.75403,139,585.35,-11.5776,656,532.69228,316,557.10304,973,089.79,CONSOLIDATED STATEMENT OF CHANGES IN OWNERS EQUITYFOR THE YEAR ENDED 31 DECEMBER 2010,Prepared by Dalian Refrigeration Company Limit

45、ed,Year of 2010,Unit:RMB Yuan,2010Owners equity attributable to parent company,Items,Lessen:share capital Capital suplus treasurystock,Surplusreserve,Generalriskreserve,Retainedprofits,Others,Minorityequity,Total ofowners equity,I.balance at the end of lastyear,350,014,975.00,599,303,053.00,399,190,

46、859.34,341,096,035.56,87,504,284.51 1,777,109,207.41,1.Change of accountingpolicy2.Correction of errors inprevious period,II.Balance at the beginningof this year,350,014,975.00,599,303,053.00,399,190,859.34,341,096,035.56,87,504,284.51 1,777,109,207.41,III.Increase/decrease of,amount in this year(“-

47、”,-8,519,867.75,21,888,964.00,23,121,223.47,4,885,120.22,41,375,439.94,means decrease),(I)Net profit(II)Other comprehensiveincome,-8,519,867.75,99,806,352.77,9,784,196.40,109,590,549.17-8,519,867.75,Subtotal of(I)and(II),-8,519,867.75,99,806,352.77,9,784,196.40,101,070,681.42,(III)Input an reducedca

48、pital of owners1.Input capital of owners2.Amount of Sharesincluded in the ownersequity3.Others,(IV)Profit distribution1.Withdrawing surpluspublic reserve,21,888,964.0021,888,964.00,-76,685,129.30-21,888,964.00,-4,899,076.18,-59,695,241.48,2.Withdrawing generalrisk reserve,3.Distribution to allowners

49、(shareholders)4.Others,-52,502,246.25-2,293,919.05,-4,899,076.18,-57,401,322.43-2,293,919.05,(V)Internal carryingforward of owners equity1.New increase of capital(share capital)from capitalreserves2.Convert surplusreserves to capital(sharecapital)3.Surplus reserves makeup losses4.Others(VI)Special r

50、eserve1.Withdrawing in the year2.Using in the year,IV.Balance at the end ofthis period,350,014,975.00,590,783,185.25,421,079,823.34,364,217,259.03,92,389,404.73 1,818,484,647.35,2009Owners equity attributable to parent company,Items,share capital,Capitalsurplus,Lessen:treasurystock,Surplusreserve,Ge