审计报告-深圳爱施德股份有限公司.PDF

深圳市爱施德股份有限公司 审 计 报 告 瑞华审字【2018号 目 录 一、 审计报告 ··········································································· 1 二、 已审财务报表 1、 合并资产负债表 ································································· 6 2、 合并利润表 ······································································· 8 3、 合并现金流量表 ································································· 9 4 、 合并股东权益变动表 ·························································· 10 5、 资产负债表 ······································································· 12 6、 利润表 ············································································· 14 7、 现金流量表 ······································································· 15 8、 股东权益变动表 ····························································· 16 9、 财务报表附注 ··································································· 18 10、财务报表附注补充资料 ·················································· 119 通讯地址：北京市东城区永定门西滨河路8 号院7 号楼中海地产广场西塔5-11 层 Postal Address:5-11/F,West Tower of China Overseas Property Plaza, Building 7,NO.8,Yongdingmen Xibinhe Road, Dongcheng District, Beijing 邮政编码 （Post Code）：100077 电话 （Tel ）：+86(10传真 （Fax）：+86(10 审 计 报 告 瑞华审字【2018 号 深圳市爱施德股份有限公司全体股东： 一、审计意见 我们审计了深圳市爱施德股份有限公司（以下简称“爱施德公司”）财务报表，包括2017 年12 月31 日的合并及公司资产负债表，2017 年度的合并及公司利润表、合并及公司现金流 量表、合并及公司股东权益变动表以及相关财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了爱 施德公司2017 年12 月31 日合并及公司的财务状况以及2017 年度合并及公司的经营成果和 现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的“注册会计师对财 务报表审计的责任”部分进一步阐述了我们在这些准则下的责任。按照中国注册会计师职业道 德守则，我们独立于爱施德公司，并履行了职业道德方面的其他责任。我们相信，我们获取的 审计证据是充分、适当的，为发表审计意见提供了基础。 三、关键审计事项 关键审计事项是我们根据职业判断，认为对本期