certified financial statements 中文意思是什麼

certified financial statements 解釋
經審查的財務報表
  • certified : adj. 1. 被證明了的，有保證的；鑒定的。2. 持有證明書的。
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  1. Financial statement users call upon certified public accountants to provide an independent check on whether a company ' s financial statements are free from of material misstatement

    財務報表的使用者需要注冊會計師提供獨立公正的審計查核，以確信企業所編制的財務報表沒有重大的錯報或漏報。
  2. There are many differences between public and private forms of ownership. unlike private companies, public companies are required to have annual financial statements audited by independent, certified public accountants

    上市公司和非上市公司之間有很多不同。與非上市公司不同，上市公司必須有年度財務報告，而且要經過獨立的有執業資格的會計師審計。
  3. On the certified public accountant ' s civil duty of for false financial statements

    論注冊會計師不實財務報告的民事責任
  4. Basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice issued by the hong kong institute of certified public accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會頒布之會計實務準則及聯交所創業板證券上市規則創業板上市規則之披露規定而編制。此等財務報表乃根據歷史成本法編制。
  5. Remarks : 1. basis of preparation the consolidated quarterly accounts are prepared in accordance with statements of standard accounting practice no. 25 " interim financial reporting " issued by the hong kong institute of certified public accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準未經審核綜合季度帳目乃根據由香港會計師公會所頒布之會計實務準則第25號中期財務報告及香港聯合交易所有限公司創業板證券上市規則之要求而編制。
  6. Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards " hkfrs " issued by the hong kong institute of certified public accountants " hkicpa ", which also includes hong kong accounting standards " hkas " and interpretations approved by the hkicpa, and are prepared under the historical cost convention

    備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會香港會計師公會頒布之香港財務報告準則香港財務報告準則亦包括經香港會計師公會批準之香港會計準則香港會計準則及詮釋而編制，並根據歷史成本法編制。于回顧年度內，本集團采納與其業務有關之下列新香港財務報告準則。
  7. This independent check, or audit, does not guarantee that the financial statements will be free from all misstatements or omissions. certified public accountants must, therefore, address in his / her audit reports the followings " in our opinion, the financial statements. . . present fairly in all material respects.

    注冊會計師的審計服務並不保證財務報表完全沒有錯報或漏報，因而，注冊會計師都要在審計報告中明確陳述「在所有重大方面公允地反映… … （並）合理確信財務報表無重大不實表達」 。
分享友人
分享到 Line

分享到臉書