Sunwoda Electronic Co.Ltd(300207)
Year 2021
audit report
Index page number
Audit report financial statements of the company
- consolidated balance sheet 1-2
- balance sheet of parent company 3-4
- consolidated income statement 5
- income statement of the parent company 6
- consolidated cash flow statement 7
- cash flow statement of the parent company 8
- Consolidated Statement of changes in shareholders' equity 9-10
- statement of changes in shareholders' equity of the parent company 11-12
- Notes to financial statements 13-128
ShineWing certified public accountants, Chaoyang men North Street, Dongcheng District, Beijing Tel: + 86 (010) 65542288
9/F, Block A, Fu Hua M a nsion,
ShineWing No.8, Chaoyangmen Beidajie, fax:
Dongcheng District, Beijing, +86(01065547190 certified public accountants 100027, P.R.China facsimile: +86(01065547190
audit report
XYZH/2022SZAA50099
Sunwoda Electronic Co.Ltd(300207) all shareholders:
1、 Audit opinion
We have audited the financial statements of Sunwoda Electronic Co.Ltd(300207) (hereinafter referred to as " Sunwoda Electronic Co.Ltd(300207) "), including 2021
Consolidated and parent company's balance sheet as of December 31, 2012, consolidated and parent company's income statement, consolidated and parent company's income statement in 2021
The company's cash flow statement, consolidated and parent company's statement of changes in shareholders' equity, and notes to relevant financial statements.
In our opinion, the attached financial statements are prepared in accordance with the provisions of the accounting standards for business enterprises in all material aspects and are fair
It reflects the financial status of Sunwoda Electronic Co.Ltd(300207) as of December 31, 2021 and the consolidated and parent company in 2021
Operating results and cash flow.
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. According to the code of professional ethics for Chinese certified public accountants, we are independent of Sunwoda Electronic Co.Ltd(300207) , 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.
1. Revenue recognition
Countermeasures in key audit matters
Sunwoda Electronic Co.Ltd(300207) company achieved 373.59 revenue this year. The audit procedures related to the evaluation of revenue recognition include the following procedures:
Billion yuan, an increase of 29.692 billion yuan over the previous year. (1) understand, evaluate and test the company's key performance from approving customer orders to operating 25.82%. Revenue refers to the standard industry revenue recognition process and key internal control; First, select samples for the important components of the company's consolidated income statement (2) check the sales contract, identify the customers who have achieved relevant objectives, which has a great impact on the company's operating results, the terms and conditions of the contract for the control of goods or services, and evaluate the company's income, so as to determine whether the management meets the requirements of the accounting standards for business enterprises in order to achieve specific objectives or enter the recognition time point; (3) select samples to check whether the revenue recognition of supporting cultural insurance related to revenue recognition is in the appropriate financial report, including sales contract, order, sales invoice, delivery order
There may be potential misstatement in the accounting period. Customer statements, customs declarations, etc., and evaluate whether relevant revenue is recognized
Please refer to "IV. the company's important accounting policies in line with revenue recognition; accounting policies and accounting estimates" 34 in the notes to the financial statements. (4) according to the characteristics and nature of customers' transactions, implement the letter 45 for the accounting policies of important customers, "VI. notes to items of consolidated financial statements" the amount of current year's business income and the balance of accounts receivable at the end of the year, and "XV. Main procedures of the parent company's financial statements"
Project note "5.
(5) Select samples of income transactions recorded before and after the balance sheet date, and check statements, customs declarations and other supporting documents,
To evaluate whether the income is recorded in the appropriate accounting period;
(6) Analyze and review whether the growth of operating revenue is reasonable, the change of gross profit margin and the ratio of revenue to cost.
4、 Other information
Sunwoda Electronic Co.Ltd(300207) the management of the company (hereinafter referred to as the management) is responsible for other information. Other information includes the information covered in the annual report of 3 Kairuide Holding Co.Ltd(002072) 021, 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、 Responsibilities of management and governance for financial statements
The management is responsible for preparing the financial statements in accordance with the provisions of 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 caused by fraud or error. When preparing the financial statements, the management is responsible for evaluating the going concern ability of Sunwoda Electronic Co.Ltd(300207) and disclosing the matters related to going concern (if applicable), and applying the going concern assumption, unless the management plans to liquidate Sunwoda Electronic Co.Ltd(300207) , terminate the operation or has no other realistic choice.
The management is responsible for supervising the financial reporting process of Sunwoda Electronic Co.Ltd(300207) .
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 use professional judgment and maintain 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 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 conclusions on the appropriateness of the management's use of the going concern assumption. 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 Sunwoda Electronic Co.Ltd(300207) 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 Sunwoda Electronic Co.Ltd(300207) 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.
(6) Obtain sufficient and appropriate audit evidence on the financial information of entities or business activities in Sunwoda Electronic Co.Ltd(300207) 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.
ShineWing Certified Public Accountants (special general partnership) Chinese certified public accountant:
(project partner)
Chinese certified public accountant:
Beijing, China April 11, 2002
Consolidated balance sheet
December 31, 2021
Prepared by: Sunwoda Electronic Co.Ltd(300207) unit: RMB
Asset note VI December 31, 2021 December 31, 2020
Current assets:
Monetary capital 1836766229666459537150169
Trading financial assets 21023799002
Derivative financial assets
Notes receivable
Accounts receivable
