List of materials required for annual report audit
1. Copy of the company’s business license (copy), tax registration certificate (national tax, local tax) (copy), organization code certificate (copy) Copies);
2. Articles of Association; previous resolutions of the management authority (board of directors) (list of contents) and information on decisions on business management and financial accounting issues;
3. Company Capital verification report (copy) issued by the accounting firm at the time of establishment;
4. Production and operation site leasing contract; other major economic contracts (such as loans, entrusted management, long-term investment, long-term purchase and sale, guarantee insurance, etc. );
5. 200# annual accounting statements (including balance sheet, profit and loss statement); notes to the accounting statements and financial statements, and detailed balance sheets of each account;
6. General ledger, detailed ledger; accounting vouchers;
7. Detailed balance sheet of current accounts at the end of December 200# (including accounts receivable, prepaid accounts, other receivables, accounts payable, and accounts received in advance , other payables), item-by-item detailed list of expense accounts (including operating expenses, administrative expenses, and financial expenses); fixed assets and inventory details, and deferred and accrued expenses details;
8. Year-end detailed inventory of fixed assets and inventory, summary table and detailed list of inventory surplus, inventory loss and damage;
9. Fixed assets and their accumulated depreciation classification summary table (if there are any unused, no need to use Fixed assets should be listed separately);
10. Ownership certificate of intangible assets;
11. Detailed list of other business income and expenditure;
12. Business Detailed statement of external income and expenditure;
13. Bank statement and balance reconciliation statement in December 200#; Cash inventory statement;
14. Year-end value-added tax for general taxpayers tax return.