Beijing Dabeinong Technology Group Co.Ltd(002385)
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 13-136
ShineWing certified public accountants, Chaoyang men North Street, Dongcheng District, Beijing Tel: + 86 (010) 65542288, 9 / F, block a, Fu Hua Manson,
ShineWing No.8, Chaoyangmen Beidajie,
Dongcheng District, Beijing, fax: + 86 (010) 65547190 certified public accounts 100027, P.R. China facile: + 86 (010) 65547190
audit report
XYZH/2022CDAA90160
Beijing Dabeinong Technology Group Co.Ltd(002385) all shareholders:
1、 Audit opinion
We have audited the financial statements of Beijing Dabeinong Technology Group Co.Ltd(002385) (hereinafter referred to as " Beijing Dabeinong Technology Group Co.Ltd(002385) company"),
Including the consolidated and parent company's balance sheet as of December 31, 2021, the consolidated and parent company's income statement in 2021
Consolidated and parent company cash flow statement, consolidated and parent company 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 accounting standards for business enterprises in all material aspects and present fairly
The consolidated and parent company financial status of Beijing Dabeinong Technology Group Co.Ltd(002385) company on December 31, 2021 and the consolidated and parent company in 2021
Operating results and cash flow of the company.
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 Beijing Dabeinong Technology Group Co.Ltd(002385) 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、 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
Key audit matters
Beijing Dabeinong Technology Group Co.Ltd(002385) the company is mainly engaged in feed, pig breeding, seeds and the main audit business we performed for the recognition of operating income. As shown in note VI and 44 of the financial statements, the operating income is as follows:
As mentioned above, the evaluation and testing of the operating revenue (1) of Dabei agricultural company in 2021 is related to the recognition of operating revenue
31328078100 yuan, an increase of 37.32% over the previous year. Key internal control of Dabei;
Agricultural companies have numerous and scattered customers, and the impact of operating income on the financial statements (2) inspection of the company's accounting policies related to revenue recognition is
Of great importance. Whether the inherent risks based on the recognition of operating revenue comply with the accounting standards for business enterprises and are consistently applied;
We regard the recognition of operating revenue as a key audit matter. (3) Implement analytical procedures to analyze the changes of the company's operating revenue and gross profit, and the comparative analysis of the company's sales business with companies in the same industry and market conditions;
(4) Spot check the business data related to the recognition of operating revenue, including sales policies, sales contracts and documents, delivery notes and reconciliation data with customers;
(5) Select important customers to query their industrial and commercial information, and extend the selection of customers to carry out on-site visit or telephone interview procedures; (6) Select important customers to execute the confirmation procedures of transaction amount and current balance.
2. Provision for impairment of biological assets
As stated in Notes 6 and 8 to the financial statements and Notes 6 and 15 to the production of biological assets impairment reserves, as of December 31, 2021, the accounting procedures are as follows:
Beijing Dabeinong Technology Group Co.Ltd(002385) the book balance of the company's expendable biological assets is (1) the evaluation and testing company is 1322291200 yuan related to the impairment of biological assets, and the provision for depreciation is 406370100 yuan. Internal control of;
The book balance of productive biological assets is 4195715 million yuan, less (2) the sampling supervision of biological assets at the end of the year, and the inspection value reserve is 125129 million yuan. Quantity and status of biological assets at the end of the period;
Due to the cyclical impact of pig prices, the market value of biological assets (3) fluctuates greatly on the net realizable value of biological assets calculated by the management. Because the management evaluates the important assumptions involved in the impairment standard of biological assets, including the sales price, the provision process involves significant judgment and estimation, and the average weight of biological assets sales, single head cost and sales expenses; The amount of asset impairment has a significant impact on the company's financial statements. We will (4) query the changes in pig breeding prices in recent years and take the provision for impairment of biological assets as a key audit matter. Understand the law of price cyclical fluctuation, check and analyze the impact of these factors on the impairment risk of biological assets;
(5) Obtain the calculation table of depreciation reserves and depreciation reserves of the company's biological assets, check and analyze the rationality of net realizable value, and evaluate the accuracy of the provision for depreciation of biological assets; (6) Check whether the information related to the impairment of biological assets has been properly presented in the financial statements.
4、 Other information
Beijing Dabeinong Technology Group Co.Ltd(002385) the management of the company is responsible for other information. Other information includes the information covered in the 2021 annual report of Beijing Dabeinong Technology Group Co.Ltd(002385) company, 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 Beijing Dabeinong Technology Group Co.Ltd(002385) company, disclosing matters related to going concern (if applicable), and applying the going concern assumption, unless the management plans to liquidate Beijing Dabeinong Technology Group Co.Ltd(002385) company, terminate operation or have no other realistic choice.
Beijing Dabeinong Technology Group Co.Ltd(002385) corporate governance is responsible for supervising the financial reporting process of Beijing Dabeinong Technology Group Co.Ltd(002385) company.
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 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, whether there is significant uncertainty about the matters or circumstances that may cause major doubts about the sustainable operation ability of Beijing Dabeinong Technology Group Co.Ltd(002385) company
December 31, 2021
Prepared by: Beijing Dabeinong Technology Group Co.Ltd(002385) unit: RMB
Project notes December 31, 2021 December 31, 2020
Current assets:
Monetary capital VI. 157986209 Inkon Life Technology Co.Ltd(300143) 1591219947
Provision for settlement
Lending funds
Trading financial assets VI. 2
