|本期目录/Table of Contents|

[1]金卫东.关于注册会计师验资业务的几个技术问题[J].温州职业技术学院学报,2004,02:44-46.
 JIN Wei-dong.Some Technical Problems in Verifying the Qualification of Registered Accountants[J].Journal of Wenzhou Vocational and Technical College,2004,02:44-46.
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关于注册会计师验资业务的几个技术问题(PDF)

《温州职业技术学院学报》[ISSN:1006-6977/CN:61-1281/TN]

期数:
2004年02期
页码:
44-46
栏目:
出版日期:
2004-06-20

文章信息/Info

Title:
Some Technical Problems in Verifying the Qualification of Registered Accountants
作者:
金卫东
浙江义乌至诚会计师事务所,浙江 义乌 322000
Author(s):
JIN Wei-dong
Zhicheng Accountant Office of Yiwu, Zhejiang, Yiwu, 322000, China
关键词:
注册会计师验资业务技术
Keywords:
Registered accountantVerification businessTechnical problems
分类号:
F239.4
DOI:
10.13669/j.cnki.33-1276/z.2004.02.014
文献标识码:
A
摘要:
近年来,注册会计师因验资业务引起的法律风险越来越大,社会公众对注册会计师职业的了解也逐步加强,而行业内对验资业务中的一些技术性问题尚未形成共识,以至于被人钻了空子。本文就验资业务中委把人、财产权转移手续、资产评估结果的使用等问题进行了探讨,以期达成共识。
Abstract:
In these years.the verification of accountant qualification has incurred higher and higher legal risk and the public have become more aware of the profession of registered accountant.However.in accounting field people still haven’t formed a common sense on some technical problems of the verification of accountant qualification,which has been taken advantage of by some persons.This article discusses the issue of trustor,property transfer formalities,and the application of the result of assets evaluation in the verification business.

参考文献/References

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备注/Memo

备注/Memo:
[收稿日期] 2004-02-l 5
[作者简介]金卫东(1 969-),男,浙江义乌人,浙江义乌至诚会计师事务所注册会计师
更新日期/Last Update: 2004-06-20