贵阳航空电机有限公司.PDFVIP

贵阳航空电机有限公司 审 计 报 告 中瑞岳华专审字[2011]第0063 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. 合并现金流量表··············································································· 6 4. 合并所有者权益变动表···································································· 7 5. 母公司资产负债表········································································· 9 6. 母公司利润表·················································································11 7. 母公司现金流量表········································································· 12 8．母公司所有者权益变动表······························································ 13 9. 财务报表附注················································································· 15 中瑞岳华会计师事务所有限公司 Zhongrui Yuehua Certified Public Accountants Co., Ltd. 电话：+86(10 地址：北京市西城区金融大街 35 号国际企业 Add:8-9 / F Block A Corporation Bldg.No.35 Finance Street Xicheng District Tel ： +86(10 大厦 A 座 8-9 层 Beijing PRC 传真：+86(10 邮政编码：100140 Post Code:100140 Fax： +86(10 审 计 报 告 中瑞岳华专审字[2011]第 0063 号 贵阳航空电机有限公司全体股东： 我们审计了后附的贵阳航空电机有限公司 （以下简称“贵航电机”）财务报表， 包括 2010 年 8 月 31 日、2009 年 12 月 31 日、2008 年 12 月 31 日的合并及母公司 的资产负债表，2010 年 1-8 月、2009 年度、2008 年度的合并及母公司的利润表、 现金流量表、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 按照企业会计准则的规定编制财务报表是贵航电机管理层的责任。这种责任 包括：（1 ）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不 存在由于舞弊或错误而导致的重大错报；（2 ）选择和运用恰当的会计政策；（3） 作出合理的会计估计。 二、注册会计师的责任 我们的责任是在实施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 我们遵守职业道德规范，计划