会计年度

The use of assets for impairment adjustment of profits According to the Ministry of Finance, in 1999 and 2001 respectively, the implementation of the new accounting system, would require a total of eight Provision for impairment, in the Provision for impairment of the year, profit was not affected, and the year after back-impairment Preparations that can increase profits, some listed companies to take full advantage of this policy, previously extracted large amounts of impairment, and after a variety of meaning that those who have the impairment of assets each year restoration of the original value, so back - Have mentioned impairment, inflated profits, as for the impairment of assets and revaluation itself is difficult to define a subjective issue, after preparations for impairment from increased profits from the source.

九、利用资产减值准备调节利润根据财政部的规定，在1999年和2001年分别执行新的会计制度，共需计提八项减值准备，在计提减值准备的当年，不影响当年利润，而以后年度冲回减值准备时则可以增加当年利润，某些上市公司为充分利用这一政策，先前提取大额减值准备，而以后以各种各义说明那些已减值资产逐年恢复了原有价值，因此冲回已提减值准备，虚增利润，至于资产的减值和升值本来就是一个难以界定的主观问题，提取减值准备为以后增加利润提取了来源。

Unlike the over-50% category, all items of revenue and expense are omitted; just the proportional share of net income is included. Thus, if Corporation A owns one-third of Corporation B, one-third of B's earnings, whether or not distributed by B, will end up in A's earnings. There are some modifications, both in this and the over-50% category, for intercorporate taxes and purchase price adjustments, the explanation of which we will save for a later day. We know you can hardly wait.

因此如果A公司拥有B公司三分之一的股权，则不论B公司是否将年度盈余全数发放，A公司都必须依比例认列投资利益，另外这两类的会计原则都规定，必须附带一些企业间所得税、购买法价格调整等调整分录，这部份的细节请容我们以后有空再详加说明，(虽然我知道大家可能等不及了)。

Latest 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), accounting report of the enterprise for the last fiscal year verified by a Chinese CPA firm 1 Xerox

中国注册会计师事务所出具的企业最新验资报告(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)、中国注册会计师事务所验证的企业最近年度财务会计报告

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report, and may not modify or delete any financial accounting material (including financial statements and notes thereto) signed by certified public accountants and accounting firm with opinion.

第六条 公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report text, and may not modify or delete any financial accounting materials (including financial statements and notes thereto) signed by certified public accountants and accounting firm at will.

第六条公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

Resulting in an increase of $4,000 in shareholders ' equity as at 1st April, 2001, which represents the

此项会计政策变动已追溯至往年并作调整，导致于二零零一年四月一日的股东权益增加4，000元，该笔金额即截至二零零一年三月三十一日止年度的拟派末期股息。

Moreover, the author analyzes some special questions which including the ascertain to scope in multinational-corporations; the question of scope changed in the middle of a year, such as the ascertain to date and the number of beginning, select the combination method to period statement and the disposal to the question of inside trade's unconsummated profit.

并针对合并范围的一些特殊问题进行了探析，如：在多层控股关系下合并会计报表合并范围的确定；合并范围在年度内发生变动的各类问题如并表日与年初数的确认、时期报表的合并方法选择以及内部交易未实现损益等问题的处理。

Conglomerate shall unifiedly consign the audit of the annual accounting statement of its subsidiary companies.

企业集团所属全资企业年度会计报表审计业务，由集团公司统一委托。

Job Details including: 1.to check daily expense and make JE accordingly 2.responsible for monthly accrue expense,amortization and depreciation3.finish monthly tax return report 4.assist area financial supervisor to finish finance monthly closing5.assist area financial supervisor to annual audit matters concerned6.take charge of making inventories of fixed assets7.see to company invoice management,pigeonholing of financial data and information8.others to be done by area financial supervisor Job requests:(1) bachelors degree, finance or related economics profession;(2) to have the same industry for more than four years work experience;(3) proficiency in the use of computer office automation software, oracle system;(4) outstanding English reading and writing capabilities are necessary;(5) to be patient, motivated, and have better communication, coordination, and good team spirit;(6) place of work in Suzhou.

具体工作包括：1、公司日常的费用核算及相应的帐务处理；2、完成每月费用的预提，摊销及折旧计提等工作；3、完成公司各项的税务申报工作；4、协助分公司财务主管完成每月的结帐工作；5、协助分公司财务主管完成年度审计工作；6、负责固定资产的盘点、整理等工作；7、负责公司发票管理，会计资料的归档工作；8、其他交办的工作。任职要求：(1)本科学历，财务或相关经济类专业；(2)有同行业4以上的工作经验；(3)能熟练使用计算机办公自动化软件，oracle操作系统；(4)具有一定的英文读、写能力；(5)工作认真耐心，主动性强，并有较好的沟通、协调能力，及良好的团队合作精神；(6)工作地点在苏州。

Order AICPA products, including the authoritative AICPA Audit and Accounting Guide for employee benefit plan audits, the annual audit risk alert, disclosure checklists, self study and firm-based training courses, conferences, and other tools.

为执业产品，包括权威会计师审计和会计指南员工福利计划审计、年度审计风险警戒清单公布，自公司学习型的培训班、会议等工具。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。