Note: Balance at the beginning of the year is 2,031,246.08; the decreased 50,365.20 yuan is the extra depreciation cost accrued in 2007, the amount is backed out in the year. 
附注7：固定资产及累计折旧
 Note 7: Fixed Assets and Accumulated Depreciation
                    期初数             本期增加          本期减少         期末数
  -----------------   ----------------   --------------  ---------------
固定资产原值： RMB  RMB  RMB  RMB
  房屋  1,010,000.00  ---  ---  1,010,000.00
  电脑  12,580.00  ---  ---  12,580.00
               -----------------   ----------------   --------------  ---------------
小  计      1,022,580.00 --- --- 1,022,580.00
-----------------   ----------------   --------------  ---------------
累计折旧：       
  房屋  191,900.00  47,975.00 ---  191,900.00
  电脑 5,377.95  2,390.20  12,737.25 5,377.95
               -----------------   ----------------   --------------  ---------------
    小  计      146,912.75 50,365.20 12,737.25 197,277.95
-----------------   ----------------   --------------  ---------------
固定资产净值   RMB 862,930.00  RMB 825,302.05
               =================                                      ===============
 Balance at the beginning of the year Increase for current period Decrease for current period Balance at the end of the year
 ----------------- ----------------- ----------------- -----------------
Fixed assets-original value RMB RMB RMB RMB
Buildings 1,010,000.00 --- --- 1,010,000.00
Computers 12,580.00 --- --- 12,580.00
 -----------------   -----------------   ------------ -----------------   1,022,580.00
Subtotal  1,022,580.00 --- ---
 ----------------- ----------------    ----------- -----------------
Accumulated depreciation:   
Buildings 191,900.00 47,975.00 ---   191,900.00
Computers 5,377.95 2,390.20 12,737.25 5,377.95
 ---------------- ----------------    ----------- -----------------
Subtotal  146,912.75 50,365.20 12,737.25 197,277.95
   
Fixed assets-net value RMB 862,930.00   RMB 825,302.05
 =============   =============
   

*本年的折旧2,390.20元列入其他应收款。
*冲正2007年少提的折旧35,237.75元。
* The depreciation expense for the year 2,390.20 yuan is recorded into other receivables.
* Back out the depreciation cost 35, 237.75 yuan which is less accrued in 2007.
附注8：应交税金
Note 8: Tax Payable
   税   种         期 初 数           本期增加          本期减少         期 末 数
------------- -----------------   ----------------   --------------  ---------------
增值税 RMB (132,683.99) RMB 586,081.50 RMB 496,176.05 RMB（42,778.54）
营业税  3,464.24  6,888.41 11,613.08  （1,260.43）
城建税  (724.86) 1,409.63 2,361.24 （1,676.47）
个人所得税  3,063.54 33,428.79 25,361.30  11,131.03
               -----------------   ----------------   --------------  ---------------
合  计     RMB (126,881.07) RMB 627,808.33  RMB 535,511.67 RMB（34,584.41）
           =================   ================   ==============  ===============
Tax Category  Balance at the beginning of the year Increase for current period Decrease for current period Balance at the end of the year
------------------- ----------------- ----------------- ----------------- -----------------
Value added tax RMB    (132,683.99) RMB   586,081.50 RMB   496,176.05 RMB  (42,778.54)
Business tax  3,464.24 6,888.41 11,613.08 (1,260.43)
Urban maintenance and construction tax (724.86) 1,409.63 2,361.24 (1,676.47)
Personal income tax 3,063.54 33,428.79 25,361.30 11,131.03
 ----------------- ----------------- ----------------- -----------------
Total  RMB (126,881.07) RMB 627,808.33 RMB    535,511.67  RMB  (34,584.41)
 ================= ================= ================= =================