查询词典 CPA

Firms with CPA-attested tax return, adequate liquidity and tax preference status will more likely behave in compliance with tax laws.

可见国税局在有限的查核预算及人力下，会有系统性的采用特定之查核法则来进行其选案查核程序。

Parents' experience of CPA by their own parents is a risk factor of physical maltreatment to their own children.

童年期受家长躯体虐待经历是导致家长对儿童躯体虐待的危险因素。

From the game theory,this paper discusses the game process between the enterprise's manager and the CPA under the backgrounds of direct and indirect entrustment,and give out the game matrix.

本文从博弈论角度，分析在直接委托和间接委托两种模式下企业管理当局和注册会计师之间的博弈过程，给出了博弈矩阵。

The tort is the behavior that the CPA provides mendacious audit statement.

侵权行为指注册会计师出具不实的审计报告的行为。

When these effects became material, the CPA should procedure to make sure there is no material misstatement or inadequate disclosure.

环境管理系统的结构要求组织进行内部或外部的环境审计，环境审计也是建立良好的环境管理系统的保障。

The rate of pleural effusion to diagnose is 88.9% under thoracoscopy:tuberculous pleurisy displays mainly pleura hairy nubble and diffuse white millet nubs and pleural thickeningthe trabe-form conglutination can been found; and metastatic tumor of pleura shows gray tuberculum impar and inequality of size nodosities with diffused pleural congestive and edema in the CPA and disphragmatic muscle.

结核性胸膜炎主要表现为胸膜多发结节，部分病灶出现弥漫性白色粟粒样结节和胸膜增厚，可见条索状粘连；而转移性胸膜肿瘤主要表现在肋膈角、横膈处的灰白色单结节和大小不等的多结节；非特性慢性炎症性胸膜炎主要为胸膜充血水肿，胸膜增厚纤维增生或粘连，少见有单个或多个结节增生。

The rate of pleural effusion to diagnose is 88.9% under thoracoscopy:tuberculous pleurisy displays mainly pleura hairy nubble and diffuse white millet nubs and pleural thickening,the trabe-form conglutination can been found; and metastatic tumor of pleura shows gray tuberculum impar and inequality of size nodosities with diffused pleural congestive and edema in the CPA and disphragmatic muscle.

结核性胸膜炎主要表现为胸膜多发结节，部分病灶出现弥漫性白色粟粒样结节和胸膜增厚，可见条索状粘连；而转移性胸膜肿瘤主要表现在肋膈角、横膈处的灰白色单结节和大小不等的多结节；非特性慢性炎症性胸膜炎主要为胸膜充血水肿，胸膜增厚纤维增生或粘连，少见有单个或多个结节增生。

Once there isn't independence in CPA, the objectiveness and justness of the auditing results will be suspected.

独立性是注册会计师审计的本质属性，也是注册会计师职业富有生命力的根本原因。

Latest existing capital verification report of the enterprise issued by a Chinese CPA firm (1 Xerox, omissible if the registered capital is paid in full as revealed on the legal person business license of the enterprise).

中国注册会计师事务所出具的企业已有的最近的验资报告(复印件1份，企业法人营业执照上显示注册资本已缴足的企业免交)。

Financial audit report of the acquired Chinese company for the last fiscal year, audit report on investing parties for the last fiscal year audited by a CPA firm (omissible if the enterprise has been founded for less than 1 year) 1 Xerox

被并购境内公司最近财务年度的财务审计报告，投资各方经会计师事务所审计的最近一年的审计报告（成立不满1年的企业可不要求其提供审计报告）

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。