1、Translation Appendix 4APro-forma capital verification report (example provided by CICPA)Capital Verification ReportTo Company nameWe accepted the appointment to examine the second installment of registered capital capital contribution of the registered capital of Company name (“the Company”) as at d
2、ate in respect of its application for incorporation and registration. The responsibilities of all itsthe investor(s) and the Company are to ensure that the capital contributions comply with the legal requirements of the relevant laws, regulations, agreements, contracts and articles of association; t
3、o provide true, legitimate and complete information for the verification of capital contributions and to safeguard the Companys assets. Our responsibility is to express an opinion on the second installment of capital contribution in accordance with the “Statement of Independent Auditing Practicee Pr
4、onouncements No.1: Verification of Capital Contribution”. In the course of our examination, we performed examination procedures as we considered necessary in the circumstances.According to the agreements, contracts and articles of association, the Companys registered capital to be contributed by nam
5、e (Party A) and name (Party B) is currency amount and shall be fully contributed in number installments prior to date. The current contribution is for the second installment,contribution which shall be contributed before date. Based on our examination and as at date, the Company had received capital
6、 contribution of currency amount contributed by Party A and Party B. The aforesaid actual capital contribution currency amount is in the form of cash, currency amount is in the form of tangible assets, and currency amount is in the form of know-how. The capital contributed in the form of know-how ac
7、counts for % of the registered capital.In addition, We we also noted that the first installment of contribution of registered capital contribution of the Company, currency amount, of which currency amount was contributed by Party A and currency amount was contributed by Party B, was verified by name
8、 Certified Public Accountants Co., Ltd. with Capital capital Verification verification Report report (number of report) issued on date. As at date, the Company hasd received accumulated capital contribution of currency amount in total.This Capital Verification Report is for the use of the Company to
9、 apply for its incorporation and registration and to issue investment certificate(s) to the investor(s). It is not to be deemed as a guarantee or an assurance of the Companys abilities in maintaining capital, repaying debts or operating as a going concern. Our XXXX Certified Public Accountantsfirm a
10、nd the Certified Public Accountants who performed this verification are shall not be hold liable for any consequences caused by the misuse of this Capital Verification Report by the Company.Appendix I Summary of the Second Second Installment of Capital ContributionAppendix II Summary of Accumulated
11、Capital ContributionAppendix III Notes to Capital Verification ReportErnst Party B shall contribute currency amount, which accounts for % of the registered capital, currency amount of the contribution is contributed in the form of cash, currency amount is contributed in the from of tangible assets a
12、nd currency amount is contributed in the form of know-how. 3. Results of verificationAs at date, the Company had received the second installment of capital contribution of currency amount. Party A contributed currency amount in the second contributioninstallment, of which currency amount was remitte
13、d to the Companys currency capital bank account (a/c No.) on date; know-how valueding at amount was contributed on date, the determined value of which, as determined by all investors, is amount;assets appraisal firm name has performed assets aAppraisal ofon the know-how contributed by Party A has be
14、en performed by Name of asset appraisal firm with anand issued assets appraisal report issued thereon. Party A has signed a technology transfer contract with the Company in connection with the aforesaid know-how and the property transfer procedures have been completed.Party B contributed currency am
15、ount in the second contributioninstallment, of which currency amount was remitted to the Companys currency capital bank account (a/c No.) on date; tangible assets (name, quantity etc. were contributed on date, the value of which is determined at amount. The determined value has been confirmed by Adm
16、inistration of Quality Inspection and Quarantine of province name who with issued Property Value Confirmation number of certificate issued. (The currency referred to above is the currency in which registered capital is expressed. If currency in which capital is actually contributed differs from that
17、 in which registered capital is expressed, the following items should be disclosed: name of original currency and amount in that original currency; exchange rate(s) adopted; equivalent amount in the currency in which registered capital is expressed)2(If amount actually contributed by the investor(s)
18、 exceeds its (their) capital subscription for the current installment, the treatment of the excess should be disclosed.)4. Other matters3Appendix IIINotes to Capital Verification Report (continued)3. Results of verification (continued)iii) On 30 October 2001, the investor remitted one hundred and fo
19、rty-nine thousand, nine hundred and seventy-three US dollars and fifty cents (USD149,973.50) to the Companys temporary foreign currency capital bank account (No. 001-135185-055) in the Hong Kong and Shanghai Banking Corporation Limited Shanghai Branch;iv) On 22 November 2001, the investor remitted s
20、even hundred and sixty-nine thousand-nine hundred and forty-seven US dollars and eighty-two cents (USD769,947.82) to the Companys foreign currency capital bank account (No. 001-135185-056) in the Hong Kong and Shanghai Banking Corporation Limited Shanghai Branch;v) On 29 November 2001, the investor
21、remitted twenty-nine thousand, nine hundred and forty-seven US dollars and eighty-two cents (USD29,947.82) to the Companys foreign currency capital bank account (No. 001-135185-056) in the Hong Kong and Shanghai Banking Corporation Limited Shanghai Branch; andvi) On 19 December 2001, the investor re
22、mitted three hundred and forty-nine thousand, nine hundred and forty-seven US dollars and eighty-two cents (USD349,947.82) to the Companys foreign currency capital bank account (No. 001-135185-056) in the Hong Kong and Shanghai Banking Corporation Limited Shanghai Branch.4. Other mattersAccording to
23、 the relevant approval documents issued by the State Foreign Exchange Administration Bureau Shanghai Branch (“SFEA”), on 9 October 2001, the investor opened a temporary foreign currency capital bank account (No. 001-135185-055) with the Hong Kong and Shanghai Banking Corporation Limited Shanghai Bra
24、nch to temporarily deposit its capital contributions and to pay the relevant pre-operating expenses incurred by the Company.Approved by SFEA, on 15 November 2001, the Company closed the temporary bank account (No. 001-135185-055) and opened a permanent foreign currency capital bank account (No. 001-
25、135185-056) in the Hong Kong and Shanghai Banking Corporation Limited Shanghai Branch to deposit capital contributions of the investor.1Appendix I1 ability to perform the work 能力履行工作 2 acceptance procedures 承兑程序过程 3 accountability 经管责任,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐
26、款挂牌 6 accounts receivable 应收账款 7 accruals listing 应计项目挂牌 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 年老的分析（法,学）研究 12 agents 代理人 13 agreed-upon procedures 约定审查业务 14 analysis of errors 错误的分析（法,学）研究 15 anomalous error 反常的错误 16 appointment ethics 任命伦理学 17 appointment 任命 18 as
27、sociated firms 联合的坚挺 19 association of chartered certified accounts（ACCA） 特计的证（经执业的结社 （ACCA） 20 assurance engagement 保证债务 21 assurance 保证 22 audit 审计 ,审核,核数 23 audit acceptance 审计承兑 24 audit approach 审计靠近 25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit ev
28、idence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告如一个通讯方法 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计定时 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors duty of care 审计（查帐）员的抚养
29、责任 40 auditors report 审计报告 41 authority attached to ISAs 代理权附上到国际砂糖协定 42 automated working papers 自动化了工作文件 43 bad debts 坏账 44 bank 银行 45 bank reconciliation 银行对账单,余额调节表 46 beneficial interests 受益权 47 best value 最好的价值 48 business risk 经营风险 49 cadbury committee cadbury 委员会 250 cash count 现金盘点 51 cash
30、system 兑现系统 52 changes in nature of engagement 改变债务的性质上 53 charges and commitments 费用和评论 54 charities 宽大 55 tom walls tom 墙壁 56 chronology of an audit 一审计的年代表 57 CIS application controls CIS 申请控制 58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 59 client screening 委托人甄别 60 closely connec
31、ted 接近地连接 61 clubs 俱乐部 62 communications between auditors and management 通讯在审计（查帐）员和经营之间 63 communications on internal control 内部控制上的通讯 64 companies act 公司法 65 comparative financial statements 比较财务报表 66 comparatives 比较的 67 competence 能力 68 compilation engagement 编辑债务 69 completeness 完整性70 completion
32、 of the audit 审计的结束 71 compliance with accounting regulations 符合的作法会计规则 72 computers assisted audit techniques （CAATs ） 计算器援助的审计技术 （CAATs） 73 confidence 信任 74 confidentiality 保密性 75 confirmation of accounts receivable 应收帐款的查证 76 conflict of interest 利益冲突 77 constructive obligation 建设的待付款 78 continge
33、nt asset 或有资产 79 contingent liability 或有负债 80 control environment 控制环境 81 control procedures 控制程序 82 control risk 控制风险 83 controversy 论战 84 corporate governance 公司治理,公司管制 85 corresponding figures 相应的计算 86 cost of conversion 转换成本,加工成本 87 cost 成本 88 courtesy 优待 89 creditors 债权人 90 current audit files
34、本期审计档案 91 database management system （DBMS） 数据库管理制度 （数据管理系统） 92 date of report 报告的日期 93 depreciation 折旧,贬值 94 design of the sample 样品的设计 95 detection risk 检查风险 96 direct verification approach 直接核查法 97 directional testing 方向的抽查 98 directors emoluments 董事酬金 99 directors serve contracts 董事服务合约 100 disa
35、greement with management 与经营的不一致 3101 disclaimer of opinion 拒绝表示意见 102 distributions 分销,分派 103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集 104 documenting the audit process 证明审计程序 105 due care 应有关注 106 due skill and care 到期的技能和谨慎 107 economy 经济 108 education 教育 109
36、effectiveness 效用,效果 110 efficiency 效益,效率 111 eligibility / ineligibility 合格 / 无被选资格 112 emphasis of matter 物质的强调 113 engagement economics 债务经济学 114 engagement letter 业务约定书 115 error 差错 116 evaluating of results of audit procedures 审计手序的结果评估 117 examinations 检查 118 existence 存在性 119 expectations 期望差距
37、 120 expected error 预期的错误 121 experience 经验 122 expert 专家 123 external audit 独立审计 124 external review reports 外部的评论报告 125 fair 公正 126 fee negotiation 费谈判 127 final assessment of control risk 控制风险的确定评定 128 final audit 期末审计 129 financial statement assertions 财政报告宣称 130 financial 财务 131 finished goods
38、产成品 132 flowcharts 流程图 133 fraud and error 舞弊 134 fraud 欺诈 135 fundamental principles 基本原理 136 general CIS controls 一般的 CIS 控制 137 general reports to mangement 对 （牛犬等的）疥癣的一般报告 138 going concern assumption 持续经营假设139 going concern 持续经营 140 goods on sale or return 货物准许退货买卖 141 goodwill 商誉 142 governanc
39、e 统治 143 greenbury committee greenbury 委员会 144 guidance for internal auditors 指导为内部审计员 145 hampel committee hampel 委员会 146 haphazard selection 随意选择 147 hospitality 款待 148 human resources 人力资源 149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程 150 IAPS 1001 CIS environments-stan
40、d-alone microcomputers IAPS 1001 CIS 环境-单机微4型计算器 151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境- （与主机）联机计算器系统 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统 153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005
41、特别的考虑 154 IAS 2 inventories 信息家电 2 库存 155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件 156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师 157 income tax 所得税 158 incoming auditors 收入审计（查帐）员 159 independent estimate 独立的估计 160 ineligible for appointment 无被选资
42、格的为任命 161 information technology 信息技术 162 inherent risk 固有风险 163 initial communication 签署通讯 164 insurance 保险 165 intangibles 无形 166 integrity 完整性 167 interim audit 中期审计 168 internal auditing 内部审计 169 internal auditors 内部审计师 170 internal control evaluation questionnaires （ICEQs ） 内部控制评价调查表 171 intern
43、al control questionnaires （ICQs ） 内部控制调查表 172 internal control system 内部控制系统 173 internal review assignment 内部的评论转让 174 international audit and assurance standards board （IAASB） 国际的审计和保证标准登船 （IAASB） 175 international auditing practice statements （IAPSs） 国际的审计实务声明 （IAPSs） 176 international federation
44、 of accountants （IFAC） 国际会计师联合会 （IFAC） 177 inventory system 盘存制度 178 inventory valuation 存货估价 179 ISA 230 documentation 文件编制 180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误 181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑 182 Isa 260 communications of audit matters with those charge
45、governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治 183 isa 300 planning isa 300 计划编制 184 isa 310 knowledge of the business 企业的 isa 310 知识 185 isa 320 audit materiality 审计重要性 186 isa 400 accounting and internal control isa 400 会计和内部控制 187 isa 402 audit considerations relating to entities using service organisatio
46、ns 与正在使用的个体有关的 isa 402个审计考虑服务组织 188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款 190 isa 510 external confirmations isa 510个外部的查证 191 isa 520 analytical procedures 分析性程序 192 isa 530 audit sampling 审计抽样 193 isa 540 audit of a
47、ccounting estimates 解释估计的 isa 540 审计 194 isa 560 subsequent events 期后事项 5195 isa 580 management representations 管理当局声明书 196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来 197 isa 620 using the work of an expert isa 620 使用专家的工作 198 isa 700 auditors report on financial statements
48、 财务报表上的 isa 700 审计（查帐）员的报告 199 isa 710 comparatives isa 710个比较的 200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息 201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表 202 isas and rss isas 和 rss 203 joint monitoring unit 连接检验单位 204 knowledge of the entitys business 个体的企业知识 205 law and regulations 法和规则 206 legal and regulations 法定权利和规则 207 legal obligation 法定义
