否定意见是指注册会计师发表的一种表明企业报表与公认会计原则的要求存在重大偏差的一种审计意见。这种意见表明企业的财务报表并没有按照公认会计原则的要求公允地反应其财务状况，经营成果和现金流量状况。
否定意见
双语例句原声例句
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该教授同岛津教授一样，持否定意见。
The professor, like Professor with Shimadzu, held a negative view.
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一签证会计师出具无法表示意见或否定意见之查核报告者。
The certifying CPA issues a disclaimer of opinion or an adverse opinion in the audit report.
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毕业生就业难的问题是对高教大众化持怀疑、否定意见者的重要论点之一。
Some people take sceptical attitude and even negative opinions on the popularization of higher education and one of their evidences is that graduates meet with a series of difficulties in employment.
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It seems to me that Princeton University had a reputation nationally for a country club environment whether that was ever legitimate, which I don't think so.
我觉得普林斯顿大学,在国内都被称为有着乡村俱乐部的氛围,先不管这么说对不对，我本人是持否定意见。
应用推荐
$firstVoiceSent
- 来自原声例句