20160308-高升控股-上海莹悦网络科技有限公司审计报告.pdfVIP

上海莹悦网络科技有限公司 审 计 报 告 瑞华专审字[2016号 目 录 一、 审计报告 ··········································································· 1 二、 已审财务报表 1、 合并资产负债表 ································································· 3 2、 合并利润表 ······································································· 5 3、 合并所有者权益变动表 ······················································· 6 4 、 合并现金流量表 ································································ 7 5、 资产负债表 ······································································· 8 6、 利润表 ·············································································· 10 7、 所有者权益变动表 ······························································ 11 8、 现金流量表 ····································································· 12 9、 财务报表附注 ···································································· 13 10、财务报表附注补充资料 ·················································· 54 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 瑞华专审字[2016号 上海莹悦网络科技有限公司董事会： 我们审计了后附的上海莹悦网络科技有限公司 （以下简称“贵企业”）财务 报表，包括2015 年12 月31 日、2014 年12 月31 日合并及公司的资产负债表， 2015 年度、2014 年度合并及公司的利润表、合并及公司的现金流量表和合并及 公司的所有者权益变动表以及财务报表附注。 一、管理层对财务报表的责任 编制和公允列报财务报表是贵企业管理层的责任。这种责任包括：（1）按照 企业会计准则的规定编制财务报表，并使其实现公允反映；（2 ）设计、执行和维 护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报。 二、注册会计师的责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意见。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。中国注册会计师审计准则要求 我们遵守中国注册会计师职业道德守则，计划和执行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。 审计工作