Core Viewpoint - Zhejiang Energy Mairing has selected Ernst & Young Huaming as the financial audit service provider for its IPO on the Hong Kong Stock Exchange, with a contract amount of 3,800,000 yuan [3][5]. Group 1: Project Overview - The project involves the financial audit services for Zhejiang Energy Mairing Environmental Technology Co., Ltd., which was established in June 2018 and has two wholly-owned subsidiaries and one branch [6]. - The main business includes the design, research and development, and manufacturing of shipbuilding, marine, and maritime environmental protection products, as well as related EPC project contracting and technical support services [6]. Group 2: Service Scope - The services include comprehensive financial due diligence on the financial statements for the reporting period, providing a summary of due diligence issues, and suggesting rectification plans [7][8]. - The audit will ensure compliance with the Hong Kong Stock Exchange and prospectus disclosure requirements, including the preparation of necessary financial materials for the IPO [8][9]. - The audit firm will also assist in addressing financial feedback from regulatory bodies during the IPO process and ensure the accuracy and consistency of financial data submitted [9][10]. Group 3: Qualification Requirements - The bidding entity must be a legally independent organization capable of bearing civil liability and must not be on the blacklist of Zhejiang Energy Group or its subsidiaries [13][14]. - The bidding firm must hold valid qualifications for providing H-share securities services and have experience in successfully auditing IPOs in Hong Kong within the last three years [14]. - The project leader must possess a valid Hong Kong CPA certificate [14].

以货币资金科目为例： 01 货币资金循环 02 薪酬费用循环 关键程序： 以应付职工薪酬科目为例： 关键程序： | 未끼. | | | 厂图的瓜芳义理行仁厂公中谜： | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | 借方 | 贷方 | 贷 | 1, 326, 122. 94 | | 01 | 13 | 非现金-0011 | 12月工资发放 | 600, 000. 00 | | 贷 | 726. 122. 94 | | 01 | 13 | 非现金-0012 | 1月份工资计提 | | 550, 000. 00 | 賞 | 1. 276. 122. 94 | | 01 | 13 | 非现金-0012 | 1月份工资发放 | 525, 000. 00 | | 賞 | 751. 122. 94 | | 01 | 13 | 非现金-0013 | 1月份工资补提 | | -25,000.00 | 賞 | 726. 122. 94 | | 01 | 29 | 非现金-0035 | 年终奖发放 | 1, 200, 000. 00 | | ...