B2-6000

For the period: 1.1.2009 - 30.6.2009

Details: Trial Balance - Consolid
09 OJE

09 AJE

2007 Annual Brought forward and reassess

Current year audit adjustment no. OJE #136 CLA #1 CLA #2 CLA #3 RJE#1 RJE#2 RJE#3 RJE#4 RJE#5 RJE#6 RJE#7 RJE#8 RJE#9 RJE#10 RJE#11 RJE#12 RJE#13 RJE#14 RJE#15 RJE#16 RJE#17 RJE#18

Year 2007 adjustment reference number

To recognize
certain mis- To reallocate
To record the recorded bills To reallocate the To reallocate 中 certain other
bank balances To record the To transfer the payables balance accrued expenses To reallocate the To reallocate 採 威公司, 涂裝公司 To reallocate the payables balance Being reallocate To reallocate the
of 北京 & 上海 bank movement To transfer the additional and their To reallocate the and deposit current account 購中心 estimate & 裝備公司 loss of disposal of which wrongly To reallocate the of directors' Being transfer the current portion of To reallocate the To reallocte To reallocate the
rep. office as at for certain 農行 additional cost for 北 construction cost corresponding restricted bank received balance balance of 中威公 AP balance as at estimate AP property, plant and recorded in deposit paid as at current accounts construction cost prepaid lease HSBC bank To reallocate the current accounts sub-contracting
Balance per Balance per 31 December bank account on 京 rep. office CIP of 裝備公司 - bank deposit balance as at 31 as at 31 December 司 as at 31 31 December balance as at 31 equipments account 31 December balance as at 31 for 莊園 CIP payment to proper overdraft balance financial cost of outstanding fee received from
management account Difference PRC auditor report All Opening Adj Summary of OJE 2008. December 2008 project as PPE. 二期工程. balance. December 2008. 2008. December 2008. 2008. December 2008. balance. receivables. 2008. December 2008. project. account. to proper account. the year. balances. 採購中心.
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DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR)

BALANCE SHEET
Non-Current Assets

Investment - available for sales -

Prepayment for an investment in a subsidiaries - - - -

Investment in subsidiaries 20,415,600.00 20,415,600.00 20,798,208.00 20,798,208.00

Prepayment for an investment in an associate - - - -

Investment in an associate 3,750,000.00 3,750,000.00 - -

Other intangible assets - - - -

Property, plant and equipment 25,470,309.19 25,470,309.19 (31,178,224.80) (31,178,224.80) 735,629.33

Investment properties - - 65,220,000.00 65,220,000.00

Construction-in-progress 54,809,563.64 54,809,563.64 (11,480,919.00) (11,480,919.00) (735,629.33) (3,437,495.31) 310,145.40

Prepaid lease payments on land use rights 2,149,375.19 2,149,375.19 (1,395,114.88) (1,395,114.88) 3,437,495.31 (184,490.08)
106,594,848.02 106,594,848.02 41,963,949.32

Current Assets

Inventories 26,374,225.11 26,374,225.11 (17,845,238.84) (17,845,238.84)

Accounts receivables 68,155,253.70 <Note 1 & 2> 68,155,253.70 21,752,307.29 21,752,307.29 (1,747,436.99)

Amount due from customers for contract work - -

Other receivables 79,888,906.17 <Note 1 & 2> 79,888,906.17 (3,679,606.45) (3,679,606.45) (216,885.01) (135,000.00) (691,740.20) 2,614,012.16 (106,000.00) (561,641.22) (310,145.40)

Prepayment and deposits - - - - 106,000.00

Prepaid lease payments on land use rights -current - - - - 184,490.08

Amounts due from directors - - - -

Amounts due from related companies - - - -

Amounts due from immediate holding co - -

Amount due from holding company - - - -

Other deferred expenses - - - -

Financial asset at fair value through profit and loss - - - -

Tax recoverable - tariff 91,537.31 91,537.31 - -

Tax recoverable - -

Deferred tax asset - - 13,568,960.00 13,568,960.00

Bills receivable - - - -

Pledged bank balances - -

Restricted bank balances - - - - 1,005,200.00

Cash and bank balances 10,001,052.42 <Note 1> 10,001,052.42 245,959.53 245,959.53 1,964,576.87 135,286.56 (1,005,200.00)

Intra-group current account (51,963,436.75) (51,963,436.75) 24,424,395.81 24,424,395.81 691,740.20 (6,989,999.84) (138,181.50) 7,991,219.58 -

132,547,537.96 132,547,537.96 38,466,777.34

Current Liabilities

Accounts payable (37,254,781.18) <Note 2> (37,254,781.18) 1,677,735.50 1,677,735.50 6,989,999.84 138,181.50

Accrued expenses - - - - (3,940,383.83)

Accrued salaries + Welfare (506,511.29) (506,511.29) - -

Other payables (57,277,233.24) <Note 2> (57,277,233.24) 2,807,275.72 2,807,275.72 3,940,383.83 (2,614,012.16)

Receipt-in-advance - - (105,355.00) (105,355.00)

Amounts due to directors - - (561,997.00) (561,997.00) 561,641.22

Amount due to customers for contract work - -

Dividend payable - - - -

Short-term loan (107,000,000.00) (107,000,000.00) - -

Loan from substantial shareholders - - - -

Bank overdraft - - - - (7,991,219.58)

Bills payable - - - -

Tax payable (1,972,088.16) (1,972,088.16) (7,382,959.00) (7,382,959.00)

Other tax payable (221,259.77) (221,259.77) (5,333,581.54) (5,333,581.54)

Amounts due to related companies - - - -

Amounts due to associate - -

Amounts due to ultimate holding company - - - -

Amounts due to group companies - - - -

(204,231,873.64) (204,231,873.64) (8,898,881.32)

Net current assets / (liabilities) (71,684,335.68) (71,684,335.68) 29,567,896.02

Non-Current Liabilities

Long-term payable - - - -

Deferred tax - - - -

Other loan - - - -

Long-term bank loan - -

Amount due to immediate holding company - - B2-6000

Amount due to intra-group companies - - - -

- - -

Minority Interests 2,671,714.56 2,671,714.56

NET ASSETS / (LIABILITIES) 34,910,512.34 34,910,512.34 74,203,559.90

CAPITAL AND RESERVE

Share capital (45,861,500.00) (45,861,500.00) - -

Share premium - - - -

Capital reserve (431,116.18) (431,116.18) 4,333,515.14 4,333,515.14

Discretionary reserve - - (6,170,000.00) (6,170,000.00)

Statutory reserve (6,150,000.00) (6,150,000.00) 6,130,000.00 6,130,000.00

Translation reserve - - - -

Dividend reserve - - - -

Retained profit 17,619,048.38 17,619,048.38 (78,497,075.04) (78,497,075.04) (254.87) (286.56) -

(profits) / losses for the year (8,600,257.61) <Note 1> (86,944.54) - - - - - - - - - - - - - - - - - - - - - - -

(43,423,825.41) (34,910,512.34) (74,203,559.90)

Control (8,513,313.07) - - - - -### - - - - - - - - - - - - - - - - - -

INCOME STATEMENT

Turnover (143,432,874.31) (143,432,874.31) -

Cost of sales 109,611,050.64 109,611,050.64 -

VAT

Gross (profit) / loss (33,821,823.67) (33,821,823.67) - - - - - - - - - - - - - - - - - - - - - -

Other revenue (7,851,857.19) (7,851,857.19) -

Other expenses 7,598,052.97 7,598,052.97 -

Selling and distribution expenses 17,113,325.58 17,113,325.58 -

Administrative expenses 10,159,185.83 10,159,185.83 -

(Profit) / loss from operations (6,803,116.48) (6,803,116.48) - - - - - - - - - - - - - - - - - - - - - -

Impairment loss/ share of assoc loss -

Finance costs 254.87 <Note 1> 8,495,524.96 -

Non-operating income (2,161,735.44) (2,161,735.44) -

Non-operating expenses 364,339.44 364,339.44 -

Net fair value increase on investment properties - - -

(Profit) / loss before taxation (8,600,257.61) (104,987.52) - - - - - - - - - - - - - - - - - - - - - -

Taxation -

(Profit) / loss after taxation (8,600,257.61) (104,987.52) - - - - - - - - - - - - - - - - - - - - - -

Minority interests - PL -

Net (profit) / loss for the year (8,600,257.61) (104,987.52) - - - - - - - - - - - - - - - - - - - - - -

Accumulated (profits) / losses brought forward 17,619,048.38 17,619,048.38 (78,497,075.04) (78,497,075.04) (254.87) (286.56)

Dividend - - -

Profits appropriations to statutory reserve - - -

Accumulated (profits) / losses carried forward 9,018,790.77 17,514,060.86 (78,497,075.04) (254.87) (286.56) - - - - - - - - - - - - - - - - - - -

Check digit - (18,042.98) - - - - - - - - - - - - - - - - - - - - - - -

 B2-6000

Stay 2008-AJE

RJE#19 RJE#20 RJE#21 RJE#22 RJE#23 RJE#24 RJE#25 RJE#26 RJE#27 RJE#28 09-OJE#1 09-OJE#2 09-OJE#3 09-OJE#4 09-OJE#5 09-OJE#6 09-OJE#7 09-OJE#8 09-OJE#9 09-OJE#10 09-OJE#11 09-OJE#12 09-OJE#13 09-OJE#14 09-OJE#15 09-OJE#16 09-OJE#17 09-OJE#18 09-OJE#19 09-OJE#20

To adjust the To reallocate To record

To reallocate the To remove the amortization intra-group current year
To reallocate the bank interest Being intra-group Being reallocate Being reallocate To record the remaining cost of To reallocate the charges for companies' bank To reverses year exchange To reverse OJE To transfer To adjust the To reverse 奧申
repair services income wrongly To reallocate the current account of related of associates' Being record rental income To reallocate the To reallocate the To reclass Cash 南昌 and 南京 land cost of Company's accounts 2007 exchange difference on To reallocate the #82 cost of To record the To reverse client certain long To recognize the allowance for yr 2007 unbilled To recognize 奧
income and recorded in depreciation balance as at 31 companies current current account estimate AP received from 中 莊園 CIP project deferred tax and bank to To adjust 2008 representative completed CIP prepaid lease wrongly booked difference bank foreign cost of delivery delivery goods to Being partically estimate AP entry - 財6記173, outstanding OP To reverse year 2007 unrecorded sales doubtful debts sales balance 申工業 yr 2008
corresponding cost interest cost expenses to proper December 2008 account balance as balance as at balance transfer 威公司 on behalf to 中大工業裝備 liabilities at 31 To reallocate AR restricted bank depreciation offices CIP projects wrongly payament for year in Company’s recorded in OJE currencies To reverseOJE goods to cost of cost of goods To reverse OJE reverse OJE balance transfer 財7記163, 財8記 balance as unrecorded sales transaction for year balance as at recognized in OJE unbilled sales
to proper account. account. accounts. reallocated. at December 2008. December 2008. from 裝備公司 of 裝備公司. 集團 account. December 2008. to AP balance charges for PPE. projects. booked as PPE. 2008. book. # 81 accounts. #131. goods sold. sold. #130 #129. from 裝備公司. 123, 財10記127. sundry income. amount in OJE #118 2008. 31/12/2008. #117 balance.
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DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR)

74,597.13 (157,319.00) (1,545,702.38)

(803,828.58) 157,319.00

589,476.83

152,138.14 (22,989,595.54) 14,127,026.39

5,223,400.00 (24,083,730.33) 41,771,609.56 (14,921,678.73)

15,492,144.38 4,241,323.89

1,052,548.00

72,516,000.00

(72,516,000.00) (34,468.55) (245,959.53) (316,029.87)

- (15,326,637.82) 331,567.39 397,163.44 - (3,437,495.31) 1,545,702.38 34,468.55 3,988,788.95 4,100,203.35 (138,206.25)

(339,455.93) (5,223,400.00) 1,614,672.57 (490,092.14) (3,988,788.95) (10,603,625.08)

(294,843.40) 241,257.80

(57,707.51) 3,499,345.43 (6,069,379.17) (595,756.04) 20,081.25

(165,506.56)

(36,723.99)

(1,052,548.00)
 B2-6000

(74,597.13) - - (589,476.83) - 245,959.53 316,029.87 (152,138.14) 22,989,595.54 (14,127,026.39) (1,614,672.57) 490,092.14 - 10,603,625.08 (241,257.80) 20,584,384.89 (35,702,230.39) 14,921,678.73 (3,504,447.31) 118,125.00

- - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - ### - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

(74,597.13) - - (589,476.83) - 245,959.53 316,029.87 (152,138.14) 22,989,595.54 (14,127,026.39) (1,614,672.57) 490,092.14 - 10,603,625.08 (241,257.80) 20,584,384.89 (35,702,230.39) 14,921,678.73 (3,504,447.31) 118,125.00

- - - - - - - - - - (74,597.13) - - (589,476.83) - 245,959.53 316,029.87 (152,138.14) 22,989,595.54 (14,127,026.39) (1,614,672.57) 490,092.14 - 10,603,625.08 (241,257.80) 20,584,384.89 (35,702,230.39) 14,921,678.73 (3,504,447.31) 118,125.00

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
 B2-6000

D D 2009-interim

09-OJE#21 09-OJE#22 09-OJE#23 09-OJE#24 09-OJE#25 09-OJE#26 09-OJE#27 09-OJE#28 09-OJE#29 09-OJE#30 09-OJE#31 09-OJE#32 09-OJE#33 09-OJE#34 09-OJE#35 09-OJE#36 09-OJE#37 09-OJE#38 09-OJE#39 09-OJE#40 09-OJE#41 09-OJE#42 09-OJE#43 09-OJE#44 09-OJE#45 09-OJE#46 09-OJE#47 09-OJE#48 09-OJE#49 09-OJE#50 09-OJE#51 09-iAJE#1 09-iAJE#2

Veri Cancel

To adjust the
To adjust the cost cost of material To reverse for To record the
of material purchase and To record the To record the overbooked To recorded the estimated To adjust
To reverse 裝備 purchase and VAT for rental income current year sales interest income interest expenses Company's To remove the
公司 yr 2007 VAT for material material To adjust receivable from office admin. To reverse the To adjust client To adjust commission To reverse Yr entitled from for bank To adjust the To adjust the To adjust the To adjust the investment Being written remaining cost of
unbilled sales To recognize 裝 purchase from 採 purchase from current year 中威公司 for 盐 Exp. payable to interest expenses entry 財-1記23 To transfer Yr previous year expenses 2009 rental Company’s borrowings from current account current account current account deferred tax properties to the off for certain To reallocate the To adjust 南昌 and 南京
balance 備公司 yr 2008 購中心 using 採購中心 which provision for To record the 城經濟開發區 Zhongda / income To reverse client 號, 財-9記22號 2008 unbilled Being partly unrecorded recorded in OJE income received Being 房產稅 To adjust the 暫 restricted bank 22 December 08 balance with 大 balance with 裝 balance with 南 assets balance as fair value as at long outstanding deferred tax current year representative
recognized in OJE unbilled sales estimation unit already received obsolete stock disposal of 紅旗 新墩村七組土 Industry Group To reverse client To reverse client recorded in OJE entry 財-3記70 and 財-12記185 sales of repair reverse OJE administrative #6, 26, 43, 66, To reverse OJE in advance for 北 paid on behalf by 估 purchase for balance as at 31 to 31 December 生公司 as at 31 備公司 as at 31 京金陵 as at 31 at 31 December 31 December balance as at 31 liabilities at 31 depreciation offices CIP
#123 balance. price. invoices. balance. CA7220E轿车. 地及廠房. Ltd. entry 財-4記1 entry 財-4記2號. #120. 號. 號 services income. #132. expenses. 83. #127. 京分公司 office. 裝備公司. 銷售公司. December 08. 08. December 2008. December 2008. December 2008. 2008. 2008 December 2008. December 2008. unused tax losses.. charges for PPE. projects.
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DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR)

(77,164.00) (37,298.57)
(1,390,000.00)

(450,000.00)

(23,910.08)

450,000.00 341,530.00 609,343.78 200,000.00 1,810,000.00 1,068,851.62 87,510.60 (2,150,557.05) 1,935,460.41 725,811.18

3,749,362.05 5,134,164.82

678,775.50 (64,369.23) (956,502.80) - 35,727.20 3,000,000.00 (1,200,000.00) (500,000.00) (673,000.00) 27,720.00 (3,734.53) 8,889.00

393,922.44

(246,539.09)

90,000.00 (30,000.00)

(98,625.50) 1,569.23 138,979.04 - (155,303.23) (159,000.00)

(6,788,106.55)
 B2-6000

(580,150.00) 62,800.00 817,523.76 - 23,910.08 41,436.80 (3,000,000.00) 1,200,000.00 - (341,530.00) (609,343.78) (200,000.00) (1,810,000.00) (913,548.39) (87,510.60) 2,150,557.05 (1,935,460.41) (90,000.00) 30,000.00 500,000.00 673,000.00 (725,811.18) 246,539.09 (27,720.00) 3,734.53 (8,889.00) (3,749,362.05) 1,390,000.00 (393,922.44) 159,000.00 1,653,941.73 - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 37,298.57 -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0.00 -

- - -

37,298.57

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 37,298.57 -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 37,298.57 -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 37,298.57 -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 37,298.57 -

(580,150.00) 62,800.00 817,523.76 - 23,910.08 41,436.80 (3,000,000.00) 1,200,000.00 - (341,530.00) (609,343.78) (200,000.00) (1,810,000.00) (913,548.39) (87,510.60) 2,150,557.05 (1,935,460.41) (90,000.00) 30,000.00 500,000.00 673,000.00 (725,811.18) 246,539.09 (27,720.00) 3,734.53 (8,889.00) (3,749,362.05) 1,390,000.00 (393,922.44) 159,000.00 1,653,941.73

(580,150.00) 62,800.00 817,523.76 - 23,910.08 41,436.80 (3,000,000.00) 1,200,000.00 - (341,530.00) (609,343.78) (200,000.00) (1,810,000.00) (913,548.39) (87,510.60) 2,150,557.05 (1,935,460.41) (90,000.00) 30,000.00 500,000.00 673,000.00 (725,811.18) 246,539.09 (27,720.00) 3,734.53 (8,889.00) (3,749,362.05) 1,390,000.00 (393,922.44) 159,000.00 1,653,941.73 37,298.57 -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
 B2-6000

Different in treatment Sales had not been unrecorded in 07

NEW Keep, as client won't recog

09-iAJE#3 09-iAJE#4 09-iAJE#5 09-iAJE#6 09-iAJE#7 09-iAJE#8 09-iAJE#9 09-iAJE#9b 09-iAJE#10 09-iAJE#11 09-iAJE#12 09-iAJE#13 09-iAJE#14 09-iAJE#15 09-iAJE#16 09-iAJE#17 09-iAJE#18 09-iAJE#18r 09-iAJE#19 09-iAJE#20 09-iAJE#21 09-iAJE#22 09-iAJE#23 09-iAJE#24 09-iAJE#25 09-iAJE#26 09-iAJE#27 09-iAJE#28 09-iAJE#29 09-iAJE#30 09-iAJE#31

Reversed in 09
OJE#8 (one off One Off One Off REversed/ REversed/ One off error One off error
Cancel Veri I/M Cancelled Ok Veri Reversal) OK Re ver One Off Reversal Reversal Reversal Veri One Off Reversal NA Reversed 08 Verifiy Account corret? Veri Account corret? I/M cancelled Veri Veri I/M cancelled I/M cancelled divided by 2 divided by 2 One off error (I/M) (I/M)

To adjust the
To adjust the cost cost of material
To adjust the To reallocate To record of material purchase and To record the To record
amortization intra-group current year To record the To reverse 裝備 purchase and VAT for rental income current year
To reallocate the charges for companies' bank To reverses year exchange To record cost of estimate AP To reverse To adjust the To adjust the To reverse 奧申 公司 yr 2008 VAT for material material To adjust receivable from office admin. To reverse the
land cost of Company's accounts 2007 exchange difference on To reverse goods sales delivered balance transfer estimated Ap To reverse client To partially reverse To recognize the allowance for allowance for yr 2008 unbilled To recognize 奧 unbilled sales To recognize 裝 purchase from 採 purchase from current year 中威公司 for 盐 Exp. payable to interest expenses
completed CIP prepaid lease wrongly booked difference bank foreign delivered but not without billing the Being partically from 裝備公司 balance entry - 財6記173, To transfer certain long year 2008 unrecorded unrecorded sales doubtful debts doubtful debts sales balance 申工業 yr 2009 balance 備公司 yr 2009 購中心 using 採購中心 which provision for To record the 城經濟開發區 Zhongda / income
projects wrongly payament for in Company’s recorded in OJE currencies To reverseOJE recorded as sales in customers (No To reverse OJE To reverse OJE reverse OJE after transferred 裝備 財7記163, 財8記 outstanding OP balance sales amount in transaction for balance as at balance as at recognized in OJE interim unbilled recognized in unbilled sales estimation unit already received obsolete stock disposal of 紅旗 新墩村七組土 Industry Group To reverse client To reverse client recorded in OJE
booked as PPE. interim 2009 book. # 81 accounts. #131. 2008 (Annual) sales recognised) #82 #130 #129. reassessment. 公司 in 08 YE 123, 財10記127. as sundry income. 09OJE #17 period ended 09.06 31/12/2008. 31/12/2008. #117 sales balance. 09OJE #22 balance. price. invoices. balance. CA7220E轿车. 地及廠房. Ltd. entry 財-4記1 entry 財-4記2號. #120.
RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB

DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR)

294,738.42

22,989,595.54 (20,868,000.00)

(22,650,000.00) 27,101,358.78 (10,000,000.00) 14,921,678.73

4,000,000.00 (3,988,788.95) 138,206.25 (138,206.25) 64,369.23 (956,502.80) - 1,500,000.00 (600,000.00)

(4,000,000.00) 3,988,788.95

4,530,000.00 (5,420,272.00) (20,081.25) 20,081.25 (1,569.23) 138,979.04 -

 B2-6000

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

- (294,738.42) - - - - (22,989,595.54) 20,868,000.00 - - - - - - 18,120,000.00 (21,681,086.78) 10,000,000.00 (14,921,678.73) (118,125.00) 118,125.00 (62,800.00) - 817,523.76 - - - (1,500,000.00) 600,000.00 - - -

- - - - - - - - - - - - 0.00 - - - - - - - - - - - - - - - - - - -

18,120,000.00 (21,681,086.78)

(22,989,595.54) 20,868,000.00 (118,125.00) 118,125.00 (62,800.00) 817,523.76

- - - - - - (22,989,595.54) 20,868,000.00 - - - - - - - 18,120,000.00 (21,681,086.78) - - (118,125.00) 118,125.00 (62,800.00) - 817,523.76 - - - - - - - -

10,000,000.00 (14,921,678.73) (1,500,000.00)

(294,738.42) 600,000.00

- (294,738.42) - - - - (22,989,595.54) 20,868,000.00 - - - - - - 18,120,000.00 (21,681,086.78) 10,000,000.00 (14,921,678.73) (118,125.00) 118,125.00 (62,800.00) - 817,523.76 - - - (1,500,000.00) 600,000.00 - - -

- (294,738.42) - - - - (22,989,595.54) 20,868,000.00 - - - - - - 18,120,000.00 (21,681,086.78) 10,000,000.00 (14,921,678.73) (118,125.00) 118,125.00 (62,800.00) - 817,523.76 - - - (1,500,000.00) 600,000.00 - - -

- (294,738.42) - - - - (22,989,595.54) 20,868,000.00 - - - - - - 18,120,000.00 (21,681,086.78) 10,000,000.00 (14,921,678.73) (118,125.00) 118,125.00 (62,800.00) - 817,523.76 - - - (1,500,000.00) 600,000.00 - - -

- (294,738.42) - - - - (22,989,595.54) 20,868,000.00 - - - - - - 18,120,000.00 (21,681,086.78) 10,000,000.00 (14,921,678.73) (118,125.00) 118,125.00 (62,800.00) - 817,523.76 - - - (1,500,000.00) 600,000.00 - - -

- (294,738.42) - - - - (22,989,595.54) 20,868,000.00 - - - - - - 18,120,000.00 (21,681,086.78) 10,000,000.00 (14,921,678.73) (118,125.00) 118,125.00 (62,800.00) - 817,523.76 - - - (1,500,000.00) 600,000.00 - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
 Prepared by: B2-6000

Bank interest not recorded

Bank interest
(Cut-off)
not recorded (Cut-off) Reviewed by:
Reviewed by:

D D

09-iAJE#32 09-iAJE#33 09-iAJE#34 09-iAJE#34b 09-iAJE#35 09-iAJE#36 09-iAJE#36b 09-iAJE#37 09-iAJE#38 09-iAJE#39 09-iAJE#40 09-iAJE#41 09-iAJE#42 09-iAJE#42b 09-iAJE#43 09-iAJE#43b 09-iAJE#44 09-iAJE#45 09-iAJE#46 09-iAJE#47 09-iAJE#48 09-iAJE#49 09-iAJE#50 09-iAJE#51

One off error One off error One-off One-off & IM

(I/M) (Material) Veri Reversed I/M cancelled Veri Reversed (cancelled) (cancelled) I/M leave Veri Veri Veri Reversed Veri Reversed I/M Leave I/M Leave I/M Leave Discuss O/S list I/M cancelled Discuss Discuss GP 30.x 2,009.00 2,008.00

To reverse for To record the To reverse the

the overbooked estimated estimated int exp
To reverse sales To adjust for To reverse the interest expenses for bank To adjust
To adjust client 09OJE#34 (cut- To reverse commission To reverse Yr unrecorded '09OJE42' (int for bank borrowings not To adjust the To adjust the To adjust the To adjust the Company's Being written
entry 財-1記23 To adjust for Yr off error unbilled To adjust 08YE expenses 2009 rental interest income income from borrowings from recorded from current account current account current account deferred tax investment off for long o/s To reallocate the
To reverse client 號, 財-9記22號 2009 unbilled sales of repair Being partly unrecorded unrecorded recorded in OJE income received To adjust the 購 from restricted restricted bk not 22 December 08 22.12.08 balance with 大 balance with 裝 balance with 南 assets balance as properties to the AP balance as at deferred tax 30/6/2009 31/12/2008
entry 財-3記70 and 財-12記185 sales of repair services income reverse OJE administrative administrative #6, 26, 43, 66, To reverse OJE in advance for 北 代裝備公司繳 貨暫估 - 銷售公 bank balance as recorded at 08 to 31 December 31.12.08. (09 生公司 as at 31 備公司 as at 31 京金陵 as at 31 at 31 December fair value as at 31 December liabilities at 31 Summary of Adjusted Adjusted
號. 號 services income. at 08 Y.E. #132. expenses. expenses. 83. #127. 京分公司 office. 房產稅 司. at 09 Interim Y.E. 08. OJE#43) December 2008. December 2008. December 2008. 2008. 09 interim 2008. December 2008. unused tax losses.. Adjustments balance balance
RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB

DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR) DR / (CR)

- - -

20,798,208.00 20,798,208.00 44,963,808.00 (24,165,600.00) -54%

- - - - #DIV/0!

- - - - #DIV/0!

- - - - #DIV/0!

(32,185,482.28) (32,185,482.28) 62,070,001.73 (94,255,484.02) -152%

63,830,000.00 63,830,000.00 63,830,000.00 - 0%

(16,440,407.82) (16,440,407.82) - (16,440,407.82) #DIV/0!

2,742,105.59 2,742,105.59 7,123,512.82 (4,381,407.23) -62%

38,744,423.49 38,744,423.49 177,987,322.55

(24,457,984.39) (24,457,984.39) 8,675,118.38 (33,133,102.77) -382% Turnover Day Turnover Day

37,367,508.31 37,367,508.31 45,341,081.85 (7,973,573.54) -18% 2,628.16 (8.05)

- - - - #DIV/0!

1,068,851.62 (1,068,851.62) (2,150,557.05) 2,150,557.05 725,811.18 (725,811.18) 1,990,944.42 1,990,944.42 8,064,369.15 (6,073,424.73) -75%

106,000.00 106,000.00 106,000.00 - 0%

184,490.08 184,490.08 184,490.08 - 0%

- - - - #DIV/0!

19,733,468.27 19,733,468.27 20,848,189.78 (1,114,721.51) -5%

- - - - #DIV/0!

- - - - #DIV/0!

- - - - #DIV/0!

- - - - #DIV/0!

- - 614,868.11 (614,868.11) -100%

- - - - #DIV/0!

23,505,034.87 23,505,034.87 23,505,034.87 - 0%

- - - - #DIV/0!

- - - - #DIV/0!

73,521,200.00 73,521,200.00 65,690,225.60 7,830,974.40 12%

(71,771,834.99) (71,771,834.99) 9,879,577.18 (81,651,412.17) -826%

17,847,311.55 17,847,311.55 (26,081,425.90) 43,928,737.45 -168%

78,026,138.13 78,026,138.13 156,827,529.11

(9,842,061.30) (9,842,061.30) (1,278,759.65) (8,563,301.65) 670%

(3,940,383.83) (3,940,383.83) (3,940,383.83) - 0%

- - (724,725.06) 724,725.06 -100%

(246,539.09) 246,539.09 3,833,522.70 3,833,522.70 (3,199,591.65) 7,033,114.35 -220%

(45,355.00) (45,355.00) (45,355.00) - 0%

(355.78) (355.78) (355.78) - 0%

- - - - #DIV/0!

- - - - #DIV/0!

- - (110,000,000.00) 110,000,000.00 -100%

- - - - #DIV/0!

(7,991,219.58) (7,991,219.58) (7,991,219.58) - 0%

- - (78,475,025.60) 78,475,025.60 -100%

(7,382,959.00) (7,382,959.00) (9,355,047.16) 1,972,088.16 -21%

(155,303.23) 155,303.23 (9,562,240.22) (9,562,240.22) (9,147,196.81) (415,043.41) 5%

(165,506.56) (165,506.56) (165,506.56) - 0%

(36,723.99) (36,723.99) (36,723.99) - 0%

- - - - #DIV/0!

- - - - #DIV/0!

(35,133,282.56) (35,133,282.56) (224,359,890.67)

42,892,855.57 42,892,855.57 (67,532,361.56)

- - - - #DIV/0!

(7,840,654.55) (7,840,654.55) (7,840,654.55) - 0%

- - - - #DIV/0!

- - - - #DIV/0!
 - - - - #DIV/0! B2-6000

- - - - #DIV/0!

(7,840,654.55) (7,840,654.55) (7,840,654.55)

2,671,714.56 2,671,714.56 2,671,714.56 - 0%

76,468,339.07 76,468,339.07 105,286,021.00

- - (45,861,500.00) 45,861,500.00 -100%

- - - - #DIV/0!

4,333,515.14 4,333,515.14 3,902,398.96 431,116.18 11%

(6,170,000.00) (6,170,000.00) (6,170,000.00) - 0%

6,130,000.00 6,130,000.00 (20,000.00) 6,150,000.00 -30750%

- - - - #DIV/0!

- - - - #DIV/0!

- - - - - - - - - - - - - - - - - - - - - - - (69,754,777.07) (69,754,777.07) (60,965,226.07) (8,789,551.00) 14%

- - (913,548.39) 913,548.39 - 2,150,557.05 (2,150,557.05) - - - - - (725,811.18) 725,811.18 246,539.09 (246,539.09) - - - - - - - - (11,007,077.13) (11,007,077.13) 3,828,306.11 (14,835,383.25) -388%

(76,468,339.06) (76,468,339.06) (105,286,021.00)

- - - - - - - - - - - - - - - - - - - - - - - - 0.00 0.00 0.00

(913,548.39) 913,548.39 (3,561,086.78) (3,561,086.78) (71,258,000.00) 67,696,913.22 -95%

(1,366,871.78) (1,366,871.78) 57,967,000.00 (59,333,871.78) -102%

- - - GP 2009 GP 2008

- - (913,548.39) 913,548.39 - - - - - - - - - - - - - - - - - - - (4,927,958.56) (4,927,958.56) (13,291,000.00) 8,363,041.44 -63% 138.38% 0.19

(725,811.18) 725,811.18 (6,421,678.73) (6,421,678.73) (3,376,000.00) (3,045,678.73) 90% bill payable

- - 3,268,000.00 (3,268,000.00) -100%

- - 6,702,000.00 (6,702,000.00) -100%

2,150,557.05 (2,150,557.05) 246,539.09 (246,539.09) 342,560.16 342,560.16 8,673,000.00 (8,330,439.85) -96%

- - (913,548.39) 913,548.39 - 2,150,557.05 (2,150,557.05) - - - - - (725,811.18) 725,811.18 246,539.09 (246,539.09) - - - - - - - - (11,007,077.13) (11,007,077.13) 1,976,000.00 8.30

- - - 5.84-6.1

- - 4,975,000.00 (4,975,000.00) -100%

- - (2,382,000.00) 2,382,000.00 -100% A p

- - 216,000.00 (216,000.00) -100%

- - - - #DIV/0!

- - (913,548.39) 913,548.39 - 2,150,557.05 (2,150,557.05) - - - - - (725,811.18) 725,811.18 246,539.09 (246,539.09) - - - - - - - - (11,007,077.13) (11,007,077.13) 4,785,000.00

- - (345,000.00) 345,000.00 -100%

- - (913,548.39) 913,548.39 - 2,150,557.05 (2,150,557.05) - - - - - (725,811.18) 725,811.18 246,539.09 (246,539.09) - - - - - - - - (11,007,077.13) (11,007,077.13) 4,440,000.00

- - - (0.07)

- - (913,548.39) 913,548.39 - 2,150,557.05 (2,150,557.05) - - - - - (725,811.18) 725,811.18 246,539.09 (246,539.09) - - - - - - - - (11,007,077.13) (11,007,077.13) 4,440,000.00

(69,754,777.07) (69,754,777.07) (60,965,226.07)

- - -

- - -

- - (913,548.39) 913,548.39 - 2,150,557.05 (2,150,557.05) - - - - - (725,811.18) 725,811.18 246,539.09 (246,539.09) - - - - - - - - (80,761,854.20) (80,761,854.20) (56,525,226.07)

- - - - - - - - - - - - - - - - - - - - - - - - - -

Retained profits check digit (13,229,551.00)