福建立兴食品股份有限公司 审计报告及财务报表 审计报告 信会师报字[2025]第 ZA53501 号 福建立兴食品股份有限公司全体股东： 一、 审计意见 我们审计了福建立兴食品股份有限公司（以下简称立兴食品）财 务报表，包括 2023 年 12 月 31 日、2024 年 12 月 31 日及 2025 年 6 月 30 日的合并及母公司资产负债表，2023 年度、2024 年度及 2025 年 1-6 月的合并及母公司利润表、合并及母公司现金流量表、合并及 母公司所有者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，公允反映了立兴食品 2023 年 12 月 31 日、2024 年 12 月 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 于立兴食品，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、 管理层和治理层对财务报表的责任 管理 ...

Core Opinion - The audit report for BrightGene (Suzhou) Co., Ltd. indicates that the financial statements for the year ending December 31, 2024, fairly represent the company's financial position and results of operations in accordance with accounting standards [2][3]. Financial Statements - The audit covered the consolidated and parent company balance sheets, income statements, cash flow statements, and changes in equity for the year 2024 [2]. - The financial statements are prepared based on the going concern assumption, indicating that the company is expected to continue its operations for the foreseeable future [17]. Key Audit Matters - Revenue recognition is identified as a key audit matter due to its significant impact on the consolidated financial statements and the complexity of the conditions for revenue recognition [3][4]. - The company recognizes sales revenue from domestic and export sales upon delivery and receipt of payment, ensuring that economic benefits are likely to flow [3]. - Technical income is recognized upon completion of contractual obligations, with specific criteria for contracts that include refund clauses [3][4]. - The assessment of accounts receivable and the adequacy of the allowance for bad debts are also considered key audit matters due to the significant amounts involved and the complexity of management's judgments [4][5]. Management Responsibilities - Management is responsible for preparing financial statements that fairly present the company's financial position and for maintaining effective internal controls to prevent material misstatements [6]. - The governance layer oversees the financial reporting process, ensuring compliance with relevant accounting standards [6]. Auditor Responsibilities - The auditor's goal is to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error [6][7]. - The auditor evaluates the appropriateness of accounting policies and estimates made by management, as well as the overall presentation of the financial statements [7][8]. Company Overview - BrightGene (Suzhou) Co., Ltd. was established on August 20, 2015, and has undergone several changes in its capital structure and ownership since its inception [9][10]. - The company specializes in the research and development of pharmaceutical products, including APIs and intermediates, and has a registered capital of approximately 61,000 USD [9][10].

许昌开普检测研究院股份有限公司 2025 年半年度财务报告 许昌开普检测研究院股份有限公司 Xuchang KETOP Testing Research Institute Co.,Ltd （未经审计） 许昌开普检测研究院股份有限公司 2025 年半年度财务报告 一、审计报告 半年度报告是否经过审计 □是 ?否 公司半年度财务报告未经审计。 二、财务报表 财务附注中报表的单位为：元 编制单位：许昌开普检测研究院股份有限公司 | 项目 | | | 单位：元 | | --- | --- | --- | --- | | | 期末余额 | | 期初余额 | | 流动资产： | | | | | 货币资金 | | 89,592,773.34 | 93,645,494.92 | | 结算备付金 | | | | | 拆出资金 | | | | | 交易性金融资产 | | 581,058,027.25 | 600,656,109.58 | | 衍生金融资产 | | | | | 应收票据 | | 1,037,213.00 | 4,519,121.10 | | 应收账款 | | 23,381,773.83 | 22,916,715. ...

Company Overview - The company, Yuyuan New Materials Co., Ltd., was originally named Yuyuan Semiconductor Materials Co., Ltd. and was established with the approval of the China Securities Regulatory Commission in 1999 [1][2] - The company is located in Beijing and operates in the non-ferrous metal smelting and rolling processing industry, focusing on rare, rare earth, precious metals, and semiconductor materials [2] Shareholding Structure - As of April 17, 2008, the controlling shareholder, China Yuyuan, held 57,250,000 shares, which were partially converted to tradable shares, reducing its holding from 55.17% to 39.48% [2] - By December 31, 2012, China Yuyuan increased its shareholding to 40.66% after acquiring an additional 2,119,750 shares [3] Capital Increase and Stock Issuance - The company conducted a non-public offering of 60,349,434 shares at a price of RMB 9.73 per share, increasing China Yuyuan's stake to 53.55% [4] - In 2014, the company executed a capital reserve transfer plan, doubling its total share capital to 838,778,332 shares [4] Financial Reporting and Accounting Policies - The company prepares its financial statements in accordance with the Enterprise Accounting Standards and has established specific accounting policies for bad debt provisions, depreciation, and research and development expenditures [6][7] - The financial statements reflect the company's financial position, operating results, and cash flows accurately [6] Financial Instruments and Risk Management - The company classifies financial assets into three categories: measured at amortized cost, measured at fair value with changes recognized in other comprehensive income, and measured at fair value with changes recognized in profit or loss [13][14] - The company assesses expected credit losses based on historical data and current economic conditions, applying different loss rates for various customer segments [22][24]

卖出回购金融资产款 吸收存款及同业存放 | 代理买卖证券款 | | | --- | --- | | 代理承销证券款 | | | 应付职工薪酬 | 256,017,256.15 272,088,009.88 | | 应交税费 | 68,538,760.96 69,182,777.70 | | 其他应付款 | 410,537,089.37 150,098,856.96 | | 其中：应付利息 | | | 应付股利 | 208,798,793.70 | | 应付手续费及佣金 | | | 应付分保账款 | | | 持有待售负债 | | | 一年内到期的非流动负债 | 73,462,883.99 19,595,580.89 | | 其他流动负债 | 4,954,192.36 3,143,394.67 | | 流动负债合计 | 9,672,435,201.82 7,643,270,800.48 | | 非流动负债： | | | 保险合同准备金 | | | 长期借款 | | | 应付债券 | | | | 长虹华意压缩机股份有限公司 2025 年半年度财务报告 | | 其中：优先股 | | | 永续债 | | | 租赁负债 ...

Core Viewpoint - Shanghai New Power Automotive Technology Co., Ltd. received an administrative regulatory measure decision from the Shanghai Securities Regulatory Bureau due to violations related to revenue recognition and disclosure of related party transactions [1][2][3] Group 1: Violations and Regulatory Actions - The company recognized sales revenue without the transfer of control over certain goods, violating the Accounting Standards for Business Enterprises [1] - The revenue data related to SAIC Hongyan in the restructuring report and annual reports from 2021 to 2023 was found to be inaccurate, breaching the Information Disclosure Management Measures [2] - The company failed to disclose its relationship and transactions with Chongqing Heavy Truck Hui Technology Co., Ltd., which is controlled by related natural persons, violating the disclosure regulations [2] Group 2: Responsibilities and Consequences - Lou Jianping, the then-general manager of SAIC Hongyan and a director of the company, was held responsible for the violations and received a warning letter [2][3] - Gu Yaohui, the then-financial officer, was also held accountable for the revenue misreporting and received a warning letter [3] - Wang Hongbin, the then-secretary of the board, was responsible for failing to disclose related party transactions and received a warning letter [3] Group 3: Company Response and Future Actions - The company and relevant personnel will actively address the issues raised in the decision, ensuring compliance with laws and regulations [3] - The company will enhance its awareness of compliance and strengthen information disclosure management to prevent similar incidents in the future [3] - The administrative regulatory measures will not affect the company's normal production and management activities [4]

Audit Opinion - The audit report states that the financial statements of Shanghai Liangxi Technology Co., Ltd. fairly reflect its financial position and results of operations for the periods ending December 31, 2023, December 31, 2024, and June 30, 2025, in accordance with accounting standards [1][2]. Key Audit Matters - Revenue recognition is identified as a key audit matter, with reported revenues of 26.7943 million yuan, 74.3535 million yuan, and 70.7961 million yuan for the years 2023, 2024, and the first half of 2025, respectively [1][2]. - The allowance for bad debts on accounts receivable is also a key audit matter, with accounts receivable values of 2.3690 million yuan, 9.4363 million yuan, and 28.3709 million yuan as of December 31, 2023, December 31, 2024, and June 30, 2025, respectively [2][3]. Management Responsibilities - The management of the company is responsible for preparing financial statements that fairly present the company's financial position and results, and for maintaining effective internal controls to prevent material misstatements due to fraud or error [3][4]. Company Overview - Shanghai Liangxi Technology Co., Ltd. was established on June 7, 2022, and officially registered on June 20, 2022, with a business scope that includes technology services, manufacturing of electronic components, and software development [5][6]. Financial Reporting Basis - The financial statements are prepared based on the going concern assumption and in accordance with the accounting standards issued by the Ministry of Finance [6][7]. Accounting Policies - The company recognizes revenue and estimates bad debt provisions based on its operational characteristics, with specific policies detailed in the financial statement notes [7][8].

Group 1 - The audit opinion states that the financial statements of Jiangsu Damo Semiconductor Technology Co., Ltd. fairly reflect its financial position as of December 31, 2024, and March 31, 2025, in accordance with accounting standards [2][3] - The management is responsible for preparing the financial statements and ensuring they are free from material misstatements due to fraud or error [2][3] - The governance layer oversees the financial reporting process of the company [3] Group 2 - The company was established on April 11, 2017, with a registered capital of 21.621621 million yuan [5] - As of March 31, 2025, the paid-in registered capital of the company is 5 million yuan [5] - The company operates in the specialized equipment manufacturing industry, focusing on the refurbishment, assembly, research, and production of integrated circuit equipment [5] Group 3 - The financial statements are prepared based on the going concern assumption, indicating that the company has the ability to continue its operations for at least 12 months from the reporting date [5][6] - The company adheres to the accounting policies and estimates in accordance with the accounting standards, ensuring that the financial statements reflect its financial status and operating results accurately [5][6] Group 4 - The company uses the Chinese yuan as its functional currency for accounting purposes [6] - The company evaluates control over subsidiaries based on the ability to direct relevant activities and the exposure to variable returns [7][8] Group 5 - The consolidated financial statements include the financial statements of the company and its subsidiaries, prepared in accordance with consistent accounting policies [8][9] - The company recognizes the interests and losses attributable to minority shareholders separately in the consolidated financial statements [8][9] Group 6 - The company assesses the expected credit losses for financial assets based on the risk of default and recognizes impairment losses accordingly [23][24] - The company categorizes financial instruments into three classes based on their cash flow characteristics and business model [16][17]

Audit Opinion - The audit report states that the financial statements of Zhangjiagang Free Trade Zone Foreign Investment Service Co., Ltd. fairly reflect its financial position as of March 31, 2025, and its operating results and cash flows for the first quarter of 2025 [1][2]. Basis for Audit Opinion - The audit was conducted in accordance with Chinese Certified Public Accountant auditing standards, ensuring independence and adherence to professional ethics [2][3]. - Sufficient and appropriate audit evidence was obtained to support the audit opinion [2]. Management and Governance Responsibilities - Management is responsible for preparing financial statements that fairly present the company's financial position and for maintaining necessary internal controls to prevent material misstatements due to fraud or error [2]. - The governance body oversees the financial reporting process [2]. Auditor's Responsibilities - The auditor's goal is to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error [3]. - The auditor assesses risks of material misstatement and designs audit procedures to address these risks [3][4]. Company Overview - Zhangjiagang Free Trade Zone Foreign Investment Service Co., Ltd. was established on August 18, 1998, with a registered capital of 467.3316 million RMB [6]. - The company provides various services related to foreign investment, construction, production, management, and international trade [6]. Financial Reporting Basis - The financial statements are prepared based on the going concern assumption and comply with the relevant accounting standards issued by the Ministry of Finance [6][7]. - The company has assessed its ability to continue as a going concern and found no significant uncertainties regarding its operations for the next 12 months [6]. Important Accounting Policies - The company has established specific accounting policies and estimates for revenue recognition and other transactions based on its operational characteristics [6]. - The financial statements reflect the company's financial position and results of operations accurately as of March 31, 2025 [6]. Financial Instruments - Financial assets are classified into categories based on the management's business model and cash flow characteristics [17][22]. - The company recognizes expected credit losses for financial assets based on historical data and future economic conditions [17][20]. Inventory and Costing - Inventory is classified into raw materials, low-value consumables, and finished goods, with costs determined using the weighted average method [23]. - The company assesses the net realizable value of inventory and recognizes impairment losses when necessary [23][24].

企业会计准则是国家统一的会计制度的重要组成部分，是企业进行会计处理、生成会计信息的基本依据。为了进一步指导企业规范执行会计准则，促进会 计信息质量持续提升，财政部在全国范围内全面征集2024年准则实施情况和问题，开展上市公司2024年年报分析工作，梳理2024年有关监管部门反映的会 计准则实施问题，在此基础上研究形成了《分析报告》。 《分析报告》针对企业会计准则实施过程中的易错点进行了提示提醒，对正确做法进行了讲解分析，可帮助相关主体更好地理解和运用准则, 对实务中如 何进行正确的会计处理有很高的参考价值。企业应将《分析报告》作为"自查手册"，系统性地开展会计处理合规风险排查。作为准则实施监督者的审计 师，应将《分析报告》所反映的问题作为审计关注重点，以更加精准地识别和应对审计风险，更有针对性地防范和控制风险。 近期，财政部在全国范围内组织开展企业会计准则实施情况分析工作，并于2025年7月23日发布了《2024年度企业会计准则实施情况分析报告》（以下简 称"《分析报告》"）。 对企业会计准则2024年整体实施情况进行了总结； 对准则实施中存在的问题进行了提示与分析。 | 相关准则 | | 实施问题所涉及的事 ...