Hainan Strait Shipping Co.Ltd(002320) 2021 annual financial report
1、 Audit report
Unqualified opinion of audit opinion type standard
Signature date of audit report: March 9, 2022
Name of audit institution: Tianzhi International Certified Public Accountants (special general partnership)
Audit Report No.: tzyz [2022] No. 7131
Name of certified public accountant: Dang xiao'an, Wang Xiaoqiang, Shen Huashan
Body of audit report
1、 Audit opinion
We have audited the attached financial statements of Hainan Strait Shipping Co.Ltd(002320) (hereinafter referred to as " Hainan Strait Shipping Co.Ltd(002320) " or "the company"), including the consolidated and parent company's balance sheet as of December 31, 2021, the consolidated and parent company's income statement, consolidated and parent company's cash flow statement, consolidated and parent company's statement of changes in shareholders' equity and notes to financial statements in 2021.
In our opinion, the attached financial statements are prepared in accordance with the accounting standards for business enterprises in all material aspects, and fairly reflect the financial position of Hainan Strait Shipping Co.Ltd(002320) 2021 as of December 31, 2021 and the operating results and cash flow of the consolidated and parent company in 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 Hainan Strait Shipping Co.Ltd(002320) , 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、 Key audit matters
The key audit matters are the most important matters that we consider to audit the current financial statements according to our professional judgment. The response to these matters is based on the overall audit of the financial statements and the formation of audit opinions. We will not express separate opinions on these matters.
Key audit matters how to deal with them in the audit
Item 1: recognition of operating income
Hainan Strait Shipping Co.Ltd(002320) main business is Haikou Haikou of Qiongzhou Strait. The audit procedures related to the recognition of evaluation revenue mainly include the transportation of vehicle (passenger) RO ship ferry on an (Beihai) route, the following: and the passenger ro ship ferry terminals in Haikou Port and Xinhai port area (1) to serve the internal control related to the recognition of Hainan Strait Shipping Co.Ltd(002320) revenue. Understand and test, and evaluate the rationality of its design and the effectiveness of its operation. Considering that operating revenue is the key industry of Hainan Strait Shipping Co.Ltd(002320) the company (2) understand the accounting policies related to revenue recognition, evaluate whether the revenue recognition policies are appropriate, check the relevant terms of major customer contracts and one of the performance indicators, and have a large number of ships and a large number of vehicles (passengers),
And analyze and evaluate whether the actually implemented revenue recognition policies are appropriate, which may have potential impact on the integrity and accuracy of revenue recognition
Risk. Therefore, we regard the recognition of operating revenue as the key to whether it is implemented consistently.
Audit matters. (3) Analyze the revenue and gross profit in combination with the service type to evaluate whether there is abnormal fluctuation in the revenue recognition of the current period. If so, further analyze the rationality of the fluctuation.
Key audit matters how to deal with them in the audit
Item 1: recognition of operating income
For the accounting policies on the recognition of operating income, see finance (4) select samples from the accounting records of income, which are consistent with notes V, 39 and income of the operation letter report; Check the data of the interest bearing system of the income category, and pay special attention to whether the samples of operating income and business are included in the correct accounting period.
Cost. (5) Carry out it test on the operation information system, evaluate the security and stability of the information system, and evaluate the integrity and correctness of business data.
(6) For the balance of accounts receivable at the end of the period, select important customers, implement letter confirmation procedures, and conduct post period collection inspection to evaluate the authenticity of the balance of accounts receivable at the end of the period.
4、 Other information
Hainan Strait Shipping Co.Ltd(002320) Management (hereinafter referred to as "management") is responsible for other information. Other information includes the information covered in the 2021 annual report, but does not include the financial statements and our audit report.
Our audit opinion on the financial statements does not cover other information, and we will not issue any form of assurance conclusion on other information.
In combination with our audit of the financial statements, our responsibility is to read other information and consider whether other information is materially inconsistent with the financial statements or the information we have learned in the audit process, or there seems to be material misstatement. Based on the work we have performed, if we determine that there is a material misstatement in other information, we should report that fact. In this regard, we have nothing to report.
5、 Management's responsibility for financial statements and Governance
Hainan Strait Shipping Co.Ltd(002320) 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.
When preparing the financial statements, the management is responsible for evaluating the going concern ability of Hainan Strait Shipping Co.Ltd(002320) and disclosing the matters related to going concern (if applicable), and applying the going concern assumption, unless the management plans to liquidate Hainan Strait Shipping Co.Ltd(002320) , terminate the operation or have no other realistic options.
The management is responsible for supervising the financial reporting process of Hainan Strait Shipping Co.Ltd(002320) .
6、 Responsibilities of certified public accountants for the audit of financial statements
Our goal is to obtain reasonable assurance on whether the financial statements as a whole are free from material misstatement due to fraud or error, and issue an audit report containing audit opinions. Reasonable assurance is a high-level assurance, but it does not guarantee that the audit performed in accordance with the audit standards will 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 carrying out the audit work in accordance with the audit standards, we used professional judgment and maintained professional doubt. At the same time, we also carry out the following work:
(1) 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. Since fraud may involve collusion, forgery, intentional omission, misrepresentation or override of internal control, the risk of failing to find major misstatement caused by fraud is higher than that caused by error.
(2) Understand the internal control related to audit to design appropriate audit procedures.
(3) Evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(4) Draw conclusions on the appropriateness of management's use of going concern assumptions. At the same time, according to the audit evidence obtained, draw a conclusion on whether there are major uncertainties in the matters or circumstances that may lead to major doubts about Hainan Strait Shipping Co.Ltd(002320) going concern ability. If we conclude that there is significant uncertainty, the auditing standards require us to draw the attention of statement users to the relevant disclosures in the financial statements in the audit report; 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 Hainan Strait Shipping Co.Ltd(002320) to be unable to continue its business.
(5) Evaluate the overall presentation, structure and content of the financial statements, and evaluate whether the financial statements fairly reflect relevant transactions and events.
(6) Obtain sufficient and appropriate audit evidence on the financial information of the entity or business activities in Hainan Strait Shipping Co.Ltd(002320) to express an audit opinion on the financial statements. We are responsible for guiding, supervising and implementing the group audit, and take full responsibility for the audit opinions. We communicated with the management on the planned audit scope, schedule and major audit findings, including the internal control defects that we identified in the audit.
We also provide a statement to the management that we have complied with the professional ethics requirements related to independence, and communicate with the management all relationships and other matters that may reasonably be considered to affect our independence, as well as relevant preventive measures (if applicable).
From the matters communicated with the management, we determine which matters are the most important for the audit of the current financial statements, thus constituting key audit matters. We describe these matters in the audit report, unless laws and regulations prohibit the public disclosure of these matters, or in rare cases, if the negative consequences of communicating a matter in the audit report are reasonably expected to exceed the benefits in the public interest, we determine that we should not communicate the matter in the audit report.
Beijing, China Certified Public Accountant:
March 9, 2002
(project partner)
Chinese certified public accountant:
Chinese certified public accountant:
2、 The unit of the statement in the financial notes to the financial statements is: yuan 1. Preparation unit of the consolidated balance sheet: Hainan Strait Shipping Co.Ltd(002320)
March 9, 2022
Unit: Yuan
December 31, 2021 December 31, 2020
Current assets:
Monetary capital 68453899534186349098385
Provision for settlement
Lending funds
Trading financial assets
Derivative financial assets
Notes receivable
Accounts receivable 10497231072691576601
Receivables financing
Prepayment 16 Mcc Meili Cloud Computing Industry Investment Co.Ltd(000815) 21018184195
receivable premium
accounts receivable reinsurance
Reinsurance contract reserve receivable
Other receivables 35215637822362905888
Including: interest receivable 1463467951
Dividends receivable
Purchase of resale financial assets
Inventory 31626371151080294670
Contract assets
Assets held for sale
Non current assets due within one year
Other current assets 47463867047
