【導(dǎo)讀】恢復(fù)重建項(xiàng)目20xx年度財(cái)務(wù)收支及項(xiàng)目執(zhí)行情況進(jìn)行了公證審計(jì)。特定目的財(cái)務(wù)報(bào)表及財(cái)務(wù)報(bào)表附注。財(cái)務(wù)報(bào)表，并使其實(shí)現(xiàn)公允反映；舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)。否不存在重大錯(cuò)報(bào)獲取合理保證。我們運(yùn)用職業(yè)判斷選擇審計(jì)程序，這些程序包括對(duì)由于舞弊或。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，為了設(shè)計(jì)。內(nèi)部控制的有效性發(fā)表意見。審計(jì)工作還包括評(píng)價(jià)所選用會(huì)計(jì)政策的恰當(dāng)。性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。號(hào)提款申請(qǐng)書及所附資料。我們認(rèn)為，這些資料均符合貸款協(xié)定的要求，可以作為申請(qǐng)?zhí)峥畹囊罁?jù)。財(cái)務(wù)報(bào)表附注和審計(jì)發(fā)現(xiàn)的問題及建議。

　　

【正文】 it: USD/ RMB yuan 類 別 Category 核定貸款金額 Loan Amount 美元 USD 本年度提款數(shù) Currentperiod Withdrawals 累計(jì)提款數(shù) Cumulative Withdrawals 美元 USD 折合人民幣 RMB 美元 USD 折合人民幣 RMB 1. 土建工程 Civil Works 194,950, 162,089, 1,018,813, 2. 設(shè)備采購 Equipment Consultation Services and Training 1,500, 237, 1,494, 1,181, 7,425, Frontend Fee Interest and Commitment Charge 3,550, 1,270, 7,986, 3,550, 22,313, 總計(jì) Total 200,000, 1,508, 9,480, 166,820, 1,048,552, （ 四 ）財(cái)務(wù)報(bào)表附注 財(cái)務(wù)報(bào)表附注 亞洲開發(fā)銀行貸款 川東道路發(fā)展項(xiàng)目貸款號(hào)為 2339PRC，該項(xiàng)目是國(guó)家利用亞行貸款進(jìn)行的重點(diǎn)建設(shè)公路，是高速公路網(wǎng)包頭至茂 名 的重要路段，也是四川省打造西部綜合交通樞紐、建設(shè)西部經(jīng)濟(jì)高地的重大基礎(chǔ)設(shè)施項(xiàng)目，它北接陜西安康，南連達(dá)州徐家壩，路線全長(zhǎng) 公里，建設(shè)期 4年。項(xiàng)目《貸款協(xié)定》于 20xx 年 1月 23 日簽訂， 提款關(guān) 賬 日為 20xx 年 12 月 31 日。項(xiàng)目計(jì)劃總投資為人民幣 億元，其中亞洲開發(fā)銀行貸款總額為 2 億美元，折合人民幣約為 億元，項(xiàng)目資本金計(jì)劃為 億元，其余資金由國(guó)內(nèi)銀行貸款解決。 2. 財(cái)務(wù)報(bào)表編制范圍 本財(cái)務(wù)報(bào)表的編制范圍 為 四川達(dá)陜高速公路有限責(zé)任公司財(cái)務(wù)報(bào)表。 3. 主要會(huì)計(jì)政策 本項(xiàng)目財(cái)務(wù)報(bào)表是依據(jù)國(guó)家財(cái)政部《國(guó)有建設(shè)單位會(huì)計(jì)制度》、《企業(yè)會(huì)計(jì)準(zhǔn)則》、《企業(yè)財(cái)務(wù)通則》及國(guó)家交通部及四川省有關(guān)財(cái)經(jīng)法律法規(guī)進(jìn)行核算；同時(shí)還參照了中國(guó)財(cái)政部《世界銀行貸款項(xiàng)目 會(huì)計(jì)核算辦法》（ 20xx 年出版） 會(huì)計(jì)核算年度采用公歷年制，即公歷每年 1月 1日至 12 月 31 日。 本項(xiàng)目會(huì)計(jì)核算以 “權(quán)責(zé)發(fā)生制 ”作為記賬原則，采用借貸復(fù)式記賬法記賬，以人民幣為記賬本位幣。 按照中國(guó)人民銀行 20xx 年 12 月 31 日匯率，即 USD1=人民幣 元。 項(xiàng)目支出 20xx 年項(xiàng)目支出人民幣 1,810,134, 元，累計(jì)支出人民幣8,777,248, 元，占總投資計(jì)劃的 %。 貨幣資金 20xx 年 12 月 31 日 貨幣資金余額為人民幣 182,186, 元，比上年減少人民幣 931,668, 元。 預(yù)付及應(yīng)收款 20xx 年 12 月 31 日余額為人民幣 1,145,519, 元，包括預(yù)付備料款 487,076, 元 , 預(yù)付 工程 款 17,306, 元 , 其 他 應(yīng)收 款641,136, 元（主要是預(yù)付征地拆遷款）。 項(xiàng)目資本 20xx 年 12 月 31 日余額為人民幣 4,242,800, 元，包括四川高速公路建設(shè)開發(fā)總公司到位資本金 2,369,800, 元 ，四川省交通廳車購稅補(bǔ)助 1,773,000, 元，交通部國(guó)債補(bǔ)助 100,000, 元。占計(jì)劃總額 億元的 %。 項(xiàng)目借款 20xx 年 12 月 31 日余額為人民幣 5,359,052, 元，其中：國(guó)內(nèi)商業(yè)銀行貸款 4,310,500, 元；亞洲開發(fā)銀行提款額為 166,820,美元，折合人民幣 1,048,552, 元，占貸款總額 2億美元的 %。 20xx 年向亞行報(bào)送提款資料共 8期（第 0035 期 —第 0036 期，第 0038期 — 第 0043 期）和利息及承諾費(fèi)共計(jì)金額 28,172, 美元，載至 20xx年 12 月 31 日，累計(jì)金額 193,484, 美元，占貸款總額 2 億美元的%。由于亞行在 20xx年 11 月 25日正式批準(zhǔn)同意土建提款比例從 25%調(diào)整到 31%，造成第 0038— 0043 期提款資料 20xx 年 12 月份報(bào)出，報(bào)賬金額 26,663, 美元于 20xx 年 1月 21 日到賬。第 0037 期提款由于嘉科公司收款名稱變更延后。 應(yīng)付款 20xx 年 12 月 31 日余額為人民幣 503,099, 元，主要是應(yīng)付施 工單位質(zhì)量保證金和超額履約現(xiàn)金擔(dān)保。 應(yīng)交稅金 20xx 年 12 月 31 日余額人民幣 2, 元，是代扣職工的個(gè)人所得稅。 項(xiàng)目資金平衡表亞洲開發(fā)銀行貸款期末數(shù)與期初數(shù)之差、項(xiàng)目進(jìn)度表中相應(yīng)本期發(fā)生額與貸款協(xié)定執(zhí)行情況表人民幣本期提款數(shù)不一致是由于歷年匯兌損益造成的。 iv. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview Eastern Sichuan Roads Development Project Financed By the Asian Development Bank(Loan No. 2339PRC) is a key national highway financed by the Asian Development Bank, which, as a part of Baotou to Maoming expressway work, is a major infrastructure project to develop an integrated road transport system in western China. The project starts from Ankang, Shaan xi Province, terminates at Xu Jiaba, Dazhou city, with a full length and a construction period of 4 years. The project agreement was signed on 23, Jan, 20xx. The loan closing day is 31,Dec,20xx. Total investment of the project is RMB 10,472,500,000 Yuan, including USD 200 million financed by ADB(equivalent to RMB billion Yuan). Project capital was planned to be RBM billion Yuan, and the rest capital es from domestic loan. 2. Consolidation Scope of the Financial Statements The consolidation scope of the financial statements covers the financial statements of the project posed SDEC (Sichuan Dashaan Expressway Co. Ltd) financial statements. 3. Major Accounting Policy The financial statements of the project were prepared according to the Accounting System of Stateowned Construction Unit by the Ministry of Finance, the Enterprise Accounting Standards, General Principles of Corporate Finance and related financial laws and regulations by the Ministry of Transportation and Sichuan Provinces, with reference to the Accounting Methods for the World Bank Financed Project(published in 20xx) by the Ministry of Finance. In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. The exchange rate adopted in the financial statements was the exchange rate on December 31, 20xx of the People?s Bank of China, which is USD1= Yuan. 4 . Explanation of Statements’ Subjects The Project Expenditure The project expenditure in 20xx was RBM 1,810,134, Yuan, the accumulative expenditure was RBM 8,777,248, Yuan, which accounted for % of the total investment plan. Total Cash and Bank By 31, Dec, 20xx, the balance of cash and bank was RBM 182,186, Yuan, with a decrease of RBM 931,668,745 Yuan pared with that of last year. Account Prepaid and Receivables By 31, Dec, 20xx, the balance of Account Prepaid and Receivables was RBM 1,145,519, Yuan, including RBM 487,076, Yuan for materials, RBM 17,306, Yuan for engineering, and RBM 641,136, Yuan for other accounts receivable (mainly for land acquisition and resettlement). Project Capital By 31, Dec, 20xx, the balance of Project Capital was RBM 4,242,800,000 Yuan, accounting for % of the original plan of RMB billion Yuan, including RBM 2,369,800,000 Yuan inplace capital from Sichuan Expressway Construction and Development Corporation, RBM 1,773,000,000 Yuan for vehicle purchase tax subsidy from Sichuan Provincial Transportation Department, RBM 100,000,000 Yuan subsidy from the Ministry of Transportation. Project Loan By December 31, 20xx, the balance of Project Loan was RBM 5,359,052, Yuan, which prises of RBM 4,310,500,000 Yuan of domestic mercial loan , USD 166,820, of Asian Development Bank loan, equivalent to RBM 1,048,552, Yuan, accounting for % of the total loans of USD 200,000,000. Eight loan withdrawal appli