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- The Period after Affairs Influence for the Accounting Statement Audit 期後事項對會計報表審計的影響
- Annual Accounting Statements Audits for foreign-invested enterprises and various domestic enterprises stipulated by the State. 國家規定的國內各類經濟性質企業及外商投資企業的年度會計報表審計。
- Peculiarities of Combined Accounting Statement Auditing 合併會計報表審計的特殊性
- Improving audit quality may increase the credibility of the accounting statement. 提高審計質量可以增加會計報表的可信度。
- A balance sheet is a type of accounting statement. 資產負債表是一種會計報表。
- Developing a basis for making a risk assessment becomes paramount to performing a high-quality risk-based financial statement audit. 加強風險評估的基礎對一個高質量的基於風險的財務報表審計是非常重要的。
- AICPA,「SAS No.94:The effect of information technology on the auditor's consideration of internal control in a financial statement audit」, June 2001. 中華民國會計研究發展基金會審計準則委員會,,民國86年。
- Do you send out account statements? 你們發送帳戶對帳單嗎?
- We do not send out regular account statements. 我們不發送帳戶對帳單。
- A balance sheet is an accounting statement that reflects the fi-nancial position of an enterprise at a specific date. 資產負債表是反映企業某一特定日期財務狀況的報表。
- Accounting Statement isn』t able to demonstrate financial position and operation result authentically and dependably. 它將會導致企業利潤虛增,會計報表無法真實、可靠地反映企業財務狀況和經營成果。
- Article 46 An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period. 第四十六條利潤表是指反映企業在一定會計期間的經營成果的會計報表。
- Secondly, divide three chapters to study on the question of consolidating the accounting statement, offer the reasons and suggestions of improving. 其次,就合併會計報表存在的問題分三章予以研究,並指出問題所在,提出改進建議。
- Invested capital, capital reserve, surplus reserve and undis-tributed profit shall be shown by items in accounting statement. 投入資本,資本公積金、盈餘公積金和未分配利潤的各個項目,應當在會計報表中分列列示。
- Prepaid expenses shall be amortized according to period bene-fiting, and the balance shall be shown separately in accounting statement. 待攤費用應當按收益期分攤,未攤銷餘額在會計報表中應當單獨列示。
- 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. 上市公司對外擔保總額不得超過最近一個會計年度合併會計報表凈資產的50%25。
- This presentation will analyse the motivation of state-owned enterprises' whitewashing accounting statement and how to discern and put it in order. 摘要本文就國有企業粉飾會計報表的動機以及有關方面如何識別及治理這種粉飾問題作簡要的分析。
- You have to submit the financial statement audited by CPAs when you apply for such an enormous loan. 你在申請獲得這麼大筆貸款前要提交執業會計師審計的財務報表。
- Prepaid expenses shall be amortized according to period benefiting, and the balance shall be shown separately in accounting statement. 待攤費用應當按受益期分攤,未攤銷餘額在會計報表中應當單獨列示。
- How to reflect and eliminate the effects of inflation on amalgamation accounting statement is one of the puzzles of the multinational accounting. 如何反映和消除合併報表中的通貨膨脹的綜合影響成為理論界和實務界面臨的一大難題。