管理当局声明书

管理当局声明书Statement of the Management

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贵所接受委托对本公司_____年_____ 月____日的会计报表进行审计。为了表示对贵所审计工作的理解、支持和充分合作，谨就有关情况声明如下：Y our office, upon the entrustment, has audited the financial statements for the period ended_______. We hereby make following statement for the purpose of granting understanding, support and full cooperation to the audit work of your office.

1．本公司已依照《企业会计准则》和《制度》的要求编制本年度会计报表，该等会计报表的编制基础与上年度保持一致，本公司管理当局对报表的真实性、合法性和完整性承担责任。The Company prepares the accounting statements for the year then ended in accordance with the Enterprise Accounting Standards and ________System . Preparing basis of such accounting statements accords with that of previous year. The management of the Company shall be responsible for authenticity, legality and integrity of the statements.

2．本公司业已提供所有的财务及会计记录，股东大会（股东会）、董事会或类似机构会议决议以及有关的资料。The Company has provided all of the financial & accounting records, resolutions of the general meeting of shareholders (board of shareholders), board of directors and similar organization meetings, as well as relevant data.

3．本公司业已提供全部关联方清单、关联方交易清单及有关资料，对关联的重大交易事项均已披露。The Company has provided all lists of affiliated parties, transaction lists of transactions of affiliated parties, and relevant data, and has disclosed all affiliated significant transactions.

4．本公司所有经济业务与会计事项皆已按规定入帐，不存在会计报表与帐簿间的差错。The Company has entered into account all economic business and accounting matters. There is no error between accounting statements and account books.

5．本公司所有财务承诺、或有损失、期后事项业已全部提供，并已在会计报表附注中披露。The Company has provided all financial commitments, contingent losses and subsequent event, has disclosed them in Notes to Accounting Statement.

6．本公司确信：The Company confirms that,

6.1没有任何重大未预计的负债。There is no significant not-estimated liabilities.

6.2 没有任何重大未预计或未披露的可能诉讼赔偿、背书、承兑、保证等或有损失。There is no possible lawsuit compensation, endorsement, acceptance, guarantee and other contingent losses

6.3 没有任何违反国家法律、法规或合同的规定，而需要调整或披露的事项。

6.4 没有发现管理人员或其他员工有舞弊的事情。Management Involvement of any frauds or presumptive fraud information;

7．本公司应收款项等债权完全属实，并按规定提取坏帐准备。

8．本公司存货完全属实，其呆滞、陈旧、毁损均已及时处理。

9．本公司对拥有的全部资产享有充分的所有权，没有以资产提供抵押的情况及账存实亡的情况。10．本公司严格遵守了合同规定的条款，不存在因未履行合同而对财务报表产生重大影响的事情。The Company has strictly abided by the terms of the contract, does not exist any non-performance of the contract for a significant impact on the financial statements.

被审计公司（盖章）：

公司负责人（盖章）：

财务负责人（盖章）：

年月日

Management Representation Letter

To: Messrs. Liao and Chu:

Management Representation Letter

Regarding Specific Audit for XXX.

We has contracted with XXX to perform audit of the financial statements of XXX for the period ended December 31,2012 for the purpose of expressing an opinion as to whether the financial statements giv e a true and fair view of (present fairly, in all material respects) the financial position of XXX as of Dec ember 31, 2012 and of the results of its operations, its cash flows for the period from January 1,2012 to December 31, 2012 and the changes in equity for the year then ended.

We understand that items are considered material if they involve an omission or misstatement of accou nting information that could influence the economic decisions of users taken on the basis of the financia l statements.

We have obtained adequate and relevant information from executive employees of the Company with t he relevant knowledge in relation to the matters described below.

We confirm, to the best of our knowledge and belief, the following representations:

1. We acknowledge our responsibility and accountability for the preparation and fair presentation of the financial

statements in accordance with Accounting System for Business Enterprises.

2. The financial statements are prepared in accordance with Accounting System for Business Enterpris es, the

accounting basis of which is consistent with that of previous year. The Management takes the responsi bility for the authenticity, validity and completeness of the above-mentioned financial statements.

3. Furthermore, we acknowledge our responsibility for the design, implementation and maintenance of internal

control system, in order to ensure the security and completeness of the Company’s asset, and to prevent and detect fraud or error.

4. We believe that the financial statements present fairly, in all material respects, the financial position o

f the Com-

pany as of December 31, 2012 and of the results of its operations and its cash flows and the changes in equity for the period ended. There are no material omissions and misstatements. The effects of uncorre cted misstate-

ments in the financial statements, as included in the enclosed summary are immaterial, both individuall y and in the aggregate, to the financial statements taken as a whole.

5. We have made available to you:

· All books of accounts and supporting documentation regarding financial information and other infor mation. The

books of account submitted to you reflect all transactions for the above-

mentioned financial period which require recognition in the accounts.

· All significant contracts, agreements, article of association, tax returns and other important documenta tion. · All minutes of meetings of shareholders and the board of directors as well as descriptions of proc edures and

other organizational matters required for an understanding of the accounting function.

6. W e have provided you with all bank accounts’ title and number, including the accounts closed in the current

year.

7. All the transactions have been properly recorded in accordance with the applied accounting system. There are

no unrecorded assets or liabilities at the end of the accounting period.

8. W e considers fair value and all related major assumptions are reasonable, properly reflects the Company's intention and ability to take specific measures; used to determine the fair value measurement method of ac-counting standards in line with business requirements and maintain the consistency; the Company has been disclosed the above events appropriately.

9. The company does not exist any events that would lead to significant misstatement to the comparative data.

10. W e have provided you with all information regarding the existence of related parties as well as transactions carried out with those persons or corporations and confirm the appropriate disclosure of such transactions in the financial statements in accordance with Accounting System for Business Enterprises.

11. W e have provided you with all information regarding contingencies. Besides those disclosed in the notes to the financial statements, there are no other risks which should be disclosed, such as pending lawsuit, compensa-tions, acceptances, securities, and other contingencies.

12. W e have provided you with all information regarding commitment, which have all been disclosed in the notes to the financial statements.

13. There is no undisclosed significant uncertainty which may impact the faithful presentation of the financial state- ments.

14. W e have taken the necessary measures to prevent or detect fraud .W e have disclosed to you all known actual or possible non-compliance with laws and regulations. And the following events are exclusive:

·Management Involvement of any frauds or presumptive fraud information;

·Internal control has a significant impact on the employees of any fraud or presumptive fraud information.

·The preparation of financial statements has a significant impact on the staff of any other fraud or presumptive fraud.

15. The Company has strictly abided by the terms of the contract, does not exist any non-performance of the con-

tract for a significant impact on the financial statements.

16. The Company has satisfactory title to all assets a nd there are no liens or encumbrances on the Company’s assets, except for those that are disclosed in the notes to the financial statements.

17. W e have no plans to abandon our operations or going into bankruptcy or liquidation, and we believe the going-

on concern assumption to be reasonable.

18. W e have disclosed to you all information relating subsequent events after the balance sheet date. Besides the disclosed subsequent events in the notes to the financial statements, there are no other undisclosed events which should be disclosed.

19. W e believe that:

·W e do not receive any notice from any regulatory authorities that require us to revise or adjust the financial statements;

·The Company does not have any tax disputation with tax authorities.

The translated English version of Management Representation Letter is for reference only. Should any disagreement arise, the Chinese version shall prevail.

XXX.

__________________________

CEO (Name & Signature)

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CFO (Name & Signature)