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#f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>高新企業(yè)認定項目審計機構(gòu),審計</p><p><span>***更新：</span>2021-01-10 02:18:42</p><p><span id="click" >瀏覽次數(shù)：0次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="ztvi8vh" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">上海弘益會計師事務(wù)所有限公司</a></p><p><span>聯(lián)系人：</span>范先生</p><p><span>郵箱: </span>hongyicpa@163.com</p><p><span>電話: </span>13801655002</p><p><span>傳真: </span>021_</p><p><span>網(wǎng)址: </span>https://www.hongyicpa.com</p><p><span>手機: </span>021-58512036</p><p><span>地址: </span>浦東新區(qū)浦東大道1097弄12號11D</p><p>[當前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="fpwoiws" class="page-proshow02"><p class="title">詳細說明</p><div id="3pmeq8k" class="box"><p><p style="text-indent:25px">****認定專項審計，是指注冊會計抄師接受擬向有關(guān)部門申請進行****認定的申報企業(yè)委托，對其近三個會計年度（實際經(jīng)營不滿三年的按實際經(jīng)營年限）的研究開發(fā)費用結(jié)構(gòu)明細表和襲近一個會計年度的高新技術(shù)產(chǎn)品（服務(wù)）收入明細表進行審計，并出具專項審計報告。如果申報企業(yè)近三個會計年度的財務(wù)報表（含資產(chǎn)負債表，高新企業(yè)認定項目審計機構(gòu)、損益表、現(xiàn)金百流量表，高新企業(yè)認定項目審計機構(gòu)，高新企業(yè)認定項目審計機構(gòu)，實際年限不足三年的按實際經(jīng)營年限）未經(jīng)會計師事務(wù)所審計，應同時委托進行財務(wù)報表審計。不管是初次申報還是復審，都需要進行****認定專項審計。高新企業(yè)認定項目審計機構(gòu)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新企業(yè)認定項目審計機構(gòu),審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png"></div><p style="text-indent:25px">出具****審計報告的事務(wù)所需要什么資質(zhì) ？對于想要申報****的公司來說，如果想要去做這方面工作的話，首先我們是需要去和事務(wù)所合作，需要出具一個審計報告，但是審計報告，并不是所有的事務(wù)所都可以去出具的，那接下來我們退出高企審計報告的事務(wù)所是不是有一些要求呢？出具****認定專項審計報告或鑒證報告的中介機構(gòu)應符合以下條件： (1)具備**執(zhí)業(yè)資格，成立三年以上，近三年內(nèi)無不良記錄。 (2)承擔認定工作當年的注冊會計師或稅務(wù)師人數(shù)占職工全年月平均人數(shù)的比例不低于30%，全年月平均在職職工人數(shù)在20人以上。 (3)相關(guān)人員應具有良好的職業(yè)道德，了解國家科技、經(jīng)濟及產(chǎn)業(yè)政策，熟悉****認定工作有關(guān)要求。高新企業(yè)認定項目審計機構(gòu)在****認證工作中，審查機構(gòu)會根據(jù)企業(yè)的實際情況進行審查。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新企業(yè)認定項目審計機構(gòu),審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756535517578/79978.png"></div><p style="text-indent:25px">****認定專項審計研究開發(fā)費用范圍、歸集、分攤方法及審核要點：折舊費用與長期待攤費用。（一）范圍：包括為執(zhí)行研究開發(fā)活動而購置的儀器和設(shè)備以及研究開發(fā)項目在用建筑物的折舊費用，包括研發(fā)設(shè)施改建、改裝、裝修和修理過程中發(fā)生的長期待攤費用。（二）歸集和分攤方法：屬于多個項目使用的，按各研發(fā)項目使用工作量等可行方法計算后計入。（三）審核要點：檢查固定資產(chǎn)明細賬、長期待攤費用明細賬，檢查被審計單位年度新增固定資產(chǎn)及長期待攤費用的發(fā)票、固定資產(chǎn)的申購單、入庫單、驗收單。實地查看該部分設(shè)備，確定其是否真實存在，是否用于研發(fā)。復核各項折舊、攤銷的準確性。對購入時已計入研發(fā)費用的是否重復計提折舊。</p><p style="text-indent:25px">****財務(wù)及專項審計要求：硬性指標（必須達到）1.近三個會計年度的研究開發(fā)費用總額占銷售收入總額的比例符合如下要求：1）近一年銷售收入小于5,000萬元的企業(yè)，比例不低于6%；2）近一年銷售收入在5,000萬元至20,000萬元的企業(yè)，比例不低于4%；3）近一年銷售收入在20,000萬元以上的企業(yè)，比例不低于3%。其中，企業(yè)在中國境內(nèi)發(fā)生的研究開發(fā)費用總額占全部研究開發(fā)費用總額的比例不低于60%。企業(yè)注冊成立時間不足三年的，按實際經(jīng)營年限計算；2.高新技術(shù)產(chǎn)品（服務(wù)）收入占企業(yè)當年總收入的60%以上。****專項審計找哪家公司比較好？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新企業(yè)認定項目審計機構(gòu),審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756501015625/1671156.png"></div><p style="text-indent:25px">企業(yè)如何進行高新專項審計？企業(yè)在進行專項審計前，應按照《****認定申請書》中的格式，準備好企業(yè)研究開發(fā)項目情況表、企業(yè)年度研究開發(fā)費用結(jié)構(gòu)明細表、上年度高新技術(shù)產(chǎn)品（服務(wù)）情況表以及相關(guān)財務(wù)資料。然后選擇符合條件的會計師事務(wù)所或稅務(wù)師事務(wù)所，對企業(yè)近三個會計年度研究開發(fā)費用和近一個會計年度高新技術(shù)產(chǎn)品（服務(wù)）收入進行專項審計。高新認定條件規(guī)定：?1、企業(yè)近三個會計年度（實際經(jīng)營期不滿三年的按實際經(jīng)營時間計算，下同）的研究開發(fā)費用總額占同期銷售收入總額的比例符合如下要求：①近一年銷售收入小于5,000萬元（含）的企業(yè)，比例不低于5%；②近一年銷售收入在5,000萬元至2億元（含）的企業(yè)，比例不低于4%；③近一年銷售收入在2億元以上的企業(yè)，比例不低于3%。其中，企業(yè)在中國境內(nèi)發(fā)生的研究開發(fā)費用總額占全部研究開發(fā)費用總額的比例不低于60%；近一年高新技術(shù)產(chǎn)品（服務(wù)）收入占企業(yè)同期總收入的比例不低于60%。****認定專項審計是目中介機構(gòu)的一項新業(yè)務(wù)。高企認定審計報告機構(gòu)</p><p style="text-indent:25px">高新審計包括年度審計和專項審計兩大類，共計5份。高新企業(yè)認定項目審計機構(gòu)</p><p style="text-indent:25px">高新技術(shù)產(chǎn)品（服務(wù)）收入審計關(guān)注要點：一般產(chǎn)品與高新技術(shù)產(chǎn)品組合銷售取得的銷售收入，高新技術(shù)產(chǎn)品（服務(wù)）收入明細表中按全額確認為高新技術(shù)產(chǎn)品（服務(wù)）收入。收入明細表中對一般產(chǎn)品收入部分是否應該剔除？如果需要剔除，又該如何剔除一般產(chǎn)品的銷售。審計人員對于上述情況應區(qū)別處理。如果一般產(chǎn)品與高新技術(shù)產(chǎn)品彼此能夠**銷售，應取得申報企業(yè)的產(chǎn)品（服務(wù)）價格目錄，按一般產(chǎn)品與高新技術(shù)產(chǎn)品銷售價格重新計算后對高新技術(shù)產(chǎn)品（服務(wù)）收入予以調(diào)整，將一般產(chǎn)品收入從高新技術(shù)產(chǎn)品（服務(wù)）收入中扣除，收入明細表按凈額列報。高新企業(yè)認定項目審計機構(gòu)</p><p style="text-indent:25px">上海弘益會計師事務(wù)所有限公司是一家審查企業(yè)會計報表，出具審計報告；驗證企業(yè)資本，出具驗資報告；辦理企業(yè)合并、分立、清算事宜中的審計業(yè)務(wù)，出具有關(guān)報告；基本建設(shè)年度財務(wù)決算審計，****認定審計，代理記帳，會計咨詢，稅務(wù)咨詢，管理咨詢，會計培訓。的公司，致力于發(fā)展為創(chuàng)新務(wù)實、誠實可信的企業(yè)。弘益會計師事務(wù)所擁有一支經(jīng)驗豐富、技術(shù)創(chuàng)新的專業(yè)研發(fā)團隊，以高度的專注和執(zhí)著為客戶提供代理記賬，高新企業(yè)審計，審計，稅務(wù)籌劃。弘益會計師事務(wù)所不斷開拓創(chuàng)新，追求出色，以技術(shù)為先導，以產(chǎn)品為平臺，以應用為重點，以服務(wù)為保證，不斷為客戶創(chuàng)造更高價值，提供更優(yōu)服務(wù)。弘益會計師事務(wù)所始終關(guān)注自身，在風云變化的時代，對自身的建設(shè)毫不懈怠，高度的專注與執(zhí)著使弘益會計師事務(wù)所在行業(yè)的從容而自信。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2777765.html</p></div></div></div></div></div><div id="cuw8r3v" class="page-right twoColRt"><div id="xmo22o2" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="tnurone" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/11/1/14/637082168864691056_lgpj_5374157.jpg" 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