北化股份：2009年年度审计报告 2010-04-23.pdf

四川北方硝化棉股份有限公司 审 计 报 告 中瑞岳华审字[2010]第 00663 号 目 录 一、审计报告························································································ 1 二、已审财务报表 1. 合并资产负债表················································································ 3 2. 合并利润表······················································································· 5 3. 合并现金流量表··············································································· 6 4. 合并所有者权益变动表···································································· 7 5. 母公司资产负债表·········································································· 8 6. 母公司利润表················································································· 10 7. 母公司现金流量表·········································································· 11 8．母公司所有者权益变动表······························································· 12 9. 财务报表附注·················································································· 13 中瑞岳华会计师事务所有限公司 Zhongrui Yuehua Certified Public Accountants Co., Ltd. 电话：+86(10 地址：北京市西城区金融大街 35 号国际企业 Add:8-9 /F Block A Corporation Bldg.No.35 Finance Street Xicheng District Tel： +86(10 大厦A 座 8-9 层 Beijing PRC 传真：+86(10 邮政编码：100140 Post Code:100140 Fax： +86(10 审 计 报 告 中瑞岳华审字[2010]第00663号 四川北方硝化棉股份有限公司全体股东： 我们审计了后附的四川北方硝化棉股份有限公司（以下简称“北化股份”）财务报表，包括2009 年 12 月 31 日的合并及母公司的资产负债表，2009 年度的合并及母公司的利润表、现金流量表、 所有者权益变动表以及财务报表附注。 一、管理层对财务报表的责任 按照企业会计准则的规定编制财务报表是北化股份管理层的责任。这种责任包括：（1）设计、 实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大 错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上对财务