Tianjin Changde Technology Co., Ltd
Financial statements from January to September 2021
Audit report
Beijing Zhongming Guocheng Certified Public Accountants (special general partnership)
ACCOUNTANTS LLP
Address: unit 916, office 3, No. 18, Jianguomen street, Dongcheng District, Beijing zip code: 100005 Tel: (010) 53396165
Zhongming Guocheng Certified Public Accountants (special general partnership)
Zhongming Guocheng Certified Public Accountants (special general partnership)
ZHONGMINGGUOCHENG CERTIFIED PUBLIC ACCOUNTANTS LLP
Address (add): unit 916, office 3, No. 18, Jianguomen inner street, Dongcheng District, Beijing
Tel: 010-53396165
Audit report
Zhong Ming Guo Cheng Shen Zi (2021) No. 0105 Tianjin Changde Technology Co., Ltd.:
1、 Audit opinion
We have audited the financial statements of Tianjin Changde Technology Co., Ltd., including the balance sheet on September 30, 2021, the income statement, cash flow statement and notes to relevant financial statements from January to September 2021.
In our opinion, the attached financial statements of Tianjin Changde Technology Co., Ltd. are prepared in accordance with the accounting standards for business enterprises in all material aspects, and fairly reflect the financial position of Tianjin Changde Technology Co., Ltd. as of September 30, 2021 and the operating results and cash flows from January to September 2021.
2、 Basis for forming audit opinions
We conducted our audit in accordance with the auditing standards for Chinese certified public accountants. The "responsibilities of certified public accountants for the audit of financial statements" in the audit report further expounds our responsibilities under these standards. In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of your company and have fulfilled other responsibilities in terms of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for our audit opinion.
3、 Responsibilities of management and governance for financial statements
The management of your company (hereinafter referred to as the management) is responsible for preparing the financial statements in accordance with the accounting standards for business enterprises to achieve a fair reflection, and designing, implementing and maintaining necessary internal control so that the financial statements are free from material misstatement due to fraud or error.
In preparing the financial statements, the management is responsible for assessing the company's ability to continue as a going concern, disclosing matters related to going concern (if applicable), and applying the going concern assumption, unless the management plans to liquidate the company, stop operation or has no other realistic choice.
The management is responsible for supervising the financial reporting process of your company.
Zhongming Guocheng Certified Public Accountants (special general partnership)
4、 Responsibilities of certified public accountants for the audit of financial statements
Our objective is to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement due to fraud or error, and to issue an audit report containing audit opinions. Reasonable assurance is a high-level assurance, but it does not guarantee that an audit performed in accordance with audit standards can always be found when a major misstatement exists. Misstatement may be caused by fraud or error. If it is reasonably expected that the misstatement alone or in summary may affect the economic decisions made by the users of the financial statements based on the financial statements, the misstatement is generally considered to be significant.
In the process of auditing in accordance with the auditing standards, we applied professional judgment and maintained professional doubt. At the same time, we also carry out the following work:
(i) Identify and assess the risks of material misstatement of financial statements due to fraud or error, design and implement audit procedures to deal with these risks, and obtain sufficient and appropriate audit evidence as the basis for issuing audit opinions. As fraud may involve collusion, forgery, intentional omission, misrepresentation or override of internal control, the risk of failure to find material misstatement caused by fraud is higher than that caused by error. （2） Understand the internal control related to audit in order to design appropriate audit procedures, but the purpose is not to express an opinion on the effectiveness of internal control.
（3） Evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures. （4） Draw a conclusion on the appropriateness of the management's use of the going concern assumption. At the same time, based on the audit evidence obtained, draw a conclusion on whether there are significant uncertainties in the matters or circumstances that may lead to significant doubts about the company's going concern ability. If we conclude that there are significant uncertainties, the audit standards require us to submit statements in the audit report Users should pay attention to the relevant disclosures in the financial statements; If the disclosure is insufficient, we should express a non unqualified opinion. Our conclusions are based on the information available as of the date of the audit report. However, future events or circumstances may cause your company to be unable to continue its business.
（5） Evaluate the overall presentation, structure and content (including disclosure) of the financial statements, and evaluate whether the financial statements fairly reflect relevant transactions and events.
We communicate with the management on the planned audit scope, schedule and major audit findings, including the noteworthy internal control defects identified in the audit.
Zhongming Guocheng Certified Public Accountants (special general partnership)
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Beijing Zhongming Guocheng certified public accountants, Chinese Certified Public Accountants:
(special general partnership)
Beijing, China Certified Public Accountant:
December 1, 2021
Balance sheet
Prepared by: Tianjin Changde Technology Co., Ltd. September 30, 2021 unit: Yuan
Closing amount of assets opening amount of liabilities and shareholders' equity closing amount opening amount
Current assets: current liabilities:
Monetary Fund 523323.065945187.76 short term loan 0.000 00
Trading financial assets 0.00 and trading financial liabilities 0.000 00
Notes receivable 50000.00 notes payable 0.000 00
Accounts receivable 3913074.76277035.69 accounts payable 5029093.1944694.23
Prepayment 467583.7136517.19 prepayment 0.000 00
Interest receivable 0.00 payroll payable 566366.27246738.94
Dividends receivable 0.00 taxes payable 425.1033966.41
Other receivables 45348.319500.00 interest payable 0.000.00 00
Inventory 2624386.89 dividend payable 0.000 00
Non current assets due within one year 0.00 other payables 11748593.023723046.12
Internal transactions (assets) 0.00 non current liabilities due within one year 0.000.00
Allocated funds 0.00 internal transactions (liabilities) 0.000.00
Other current assets 1291075.63416326.68 funds appropriated from higher authorities 0.000 00
Total current assets are 8914792.366684567.32 and other current liabilities are 0.000 00
Total current liabilities: 17344477.584048445.70
Non current assets: non current liabilities: 0.00
Available for sale financial assets 0.000 00 long term loan 0.000 00
Held to maturity investment
