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- The Period after Affairs Influence for the Accounting Statement Audit 期后事项对会计报表审计的影响
- Annual Accounting Statements Audits for foreign-invested enterprises and various domestic enterprises stipulated by the State. 国家规定的国内各类经济性质企业及外商投资企业的年度会计报表审计。
- Peculiarities of Combined Accounting Statement Auditing 合并会计报表审计的特殊性
- Improving audit quality may increase the credibility of the accounting statement. 提高审计质量可以增加会计报表的可信度。
- A balance sheet is a type of accounting statement. 资产负债表是一种会计报表。
- Developing a basis for making a risk assessment becomes paramount to performing a high-quality risk-based financial statement audit. 加强风险评估的基础对一个高质量的基于风险的财务报表审计是非常重要的。
- AICPA,“SAS No.94:The effect of information technology on the auditor's consideration of internal control in a financial statement audit”, June 2001. 中华民国会计研究发展基金会审计准则委员会,,民国86年。
- Do you send out account statements? 你们发送帐户对帐单吗?
- We do not send out regular account statements. 我们不发送帐户对帐单。
- A balance sheet is an accounting statement that reflects the fi-nancial position of an enterprise at a specific date. 资产负债表是反映企业某一特定日期财务状况的报表。
- Accounting Statement isn’t able to demonstrate financial position and operation result authentically and dependably. 它将会导致企业利润虚增,会计报表无法真实、可靠地反映企业财务状况和经营成果。
- Article 46 An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period. 第四十六条利润表是指反映企业在一定会计期间的经营成果的会计报表。
- Secondly, divide three chapters to study on the question of consolidating the accounting statement, offer the reasons and suggestions of improving. 其次,就合并会计报表存在的问题分三章予以研究,并指出问题所在,提出改进建议。
- Invested capital, capital reserve, surplus reserve and undis-tributed profit shall be shown by items in accounting statement. 投入资本,资本公积金、盈余公积金和未分配利润的各个项目,应当在会计报表中分列列示。
- Prepaid expenses shall be amortized according to period bene-fiting, and the balance shall be shown separately in accounting statement. 待摊费用应当按收益期分摊,未摊销余额在会计报表中应当单独列示。
- The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year. 上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%25。
- This presentation will analyse the motivation of state-owned enterprises' whitewashing accounting statement and how to discern and put it in order. 摘要本文就国有企业粉饰会计报表的动机以及有关方面如何识别及治理这种粉饰问题作简要的分析。
- You have to submit the financial statement audited by CPAs when you apply for such an enormous loan. 你在申请获得这么大笔贷款前要提交执业会计师审计的财务报表。
- Prepaid expenses shall be amortized according to period benefiting, and the balance shall be shown separately in accounting statement. 待摊费用应当按受益期分摊,未摊销余额在会计报表中应当单独列示。
- How to reflect and eliminate the effects of inflation on amalgamation accounting statement is one of the puzzles of the multinational accounting. 如何反映和消除合并报表中的通货膨胀的综合影响成为理论界和实务界面临的一大难题。