一切取决于管理层,他们自己决定这些资产的具体价值,随后告诉会计师。
It's totally up to management to decide what these assets are worth and tell their accountants.
根据持续经营概念,会计师假设企业将存续足够长的时间以充分利用现有资产实现预期目标。
According to the going-concern concept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.
企业资产负债表和企业收益报表,如何适合的话由申请人的注册会计师准备并亲自签名。
Business Balance Sheet and Income Statement, if applicable, prepared and signed by the applicant (s) 'CPA.
出色的会计师应该熟悉公司的财务结构,能迅速识别每一笔负债、资产和权益,每一项收支、现金流、利润以及其它所有重要的账目。
Whether they are a certified public accountant or a chartered accountant, they will have been taught how vital prudence is when preparing accounts, budgets and so forth.
陈东,经济学博士,注册会计师,现任中国人寿资产管理有限公司国际业务部总经理。
Mr. Chen Dong is a Managing Director and the head of Global Market Business Department at China Life Insurance Asset Management Company. He has a PhD and CPA.
陈东,经济学博士,注册会计师,现任中国人寿资产管理有限公司国际业务部总经理。
Mr. Chen Dong is a Managing Director and the head of Global Market Business Department at China Life Insurance Asset Management Company. He has a PhD and CPA.
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