三、审计意见

　　我们认为，上述财务报表已经按照企业会计准则和《企业会计制度》的规定编制，在所有重大方面公允反映了贵集团和贵公司20XX年12月31日的财务状况以及20XX年度的经营成果和现金流量。

　　3. Opinion

　　In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 20XX, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.

　　审计中我们注意到:由于20XX年元月以来证券市场巨幅下跌,贵公司持有的短期股票投资若在3月10日出售,将会产生570万元的投资损失. In the course of our audit, we have reminded the management that, due to the sharp price decline in the stock market since January 20XX, an investment loss totaling RMB5 700 000 would be incurred if the short-term equity securities held by your Company were sold out on March 10

　　XX会计师事务所 中国注册会计师

　　中国 XX XXXXX XXXXXX

　　De Xin Certified Public countants

　　Zhengzhou P.R.China Registered in P. R.China

　　29th March 20XX

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