The financial accounting report in the annual report must be audited by an accounting firm qualified to audit securities and futures business activities.
年度报告中的财务会计报告应当经具有证券、期货相关业务资格的会计师事务所审计。
In the preparation of the annual financial accounting report, the enterprise shall, in accordance with the following provisions, comprehensively check the assets and verify the debts.
企业在编制年度财务会计报告前,应当按照下列规定,全面清查资产、核实债务。
In case of alternation, it shall generally occur in the beginning of a new accounting year. This shall also be mentioned in the annual financial report.
如果有必要变更,一般应当自新的会计年度开始时变更,并在变更年度的会计报告中予以说明。
The existing researches on earnings management are mostly based on annual accounting earnings; topic on earnings management in interim accounting report is seldom deeply studied.
现有的盈余管理研究大多以年度盈余为基础展开,而对短于一个会计年度的中报盈余管理问题的研究则比较少。
Article 5 the financial statement included in the annual report of the Company must be audited by an accounting firm qualified for operating the related securities and futures business.
第五条公司年度报告中的财务报告必须经具有证券期货相关业务资格的会计师事务所审计。
The centralization of the auditing market of publicly listed companies' annual report is very low, and the competition among accounting firms is very fierce.
上市公司年报审计市场的集中程度非常低,会计师事务所之间竞争非常激烈。
The annual financial report offered by the enterprise to the outsiders shall be audited by an accounting firm under law.
企业对外提供的年度财务会计报告,应当依法经过会计师事务所审计。
The annual financial report offered by the enterprise to the outsiders shall be audited by an accounting firm under law.
企业对外提供的年度财务会计报告,应当依法经过会计师事务所审计。
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