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class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價(jià)格要求：</span>面議</p><p><span>所在地：</span>上海市</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>高新企業(yè)認(rèn)定報(bào)表審計(jì)機(jī)構(gòu),審計(jì)</p><p><span>***更新：</span>2021-01-31 06:19:04</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="sby23nr" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">上海弘益會(huì)計(jì)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(jī): </span>021-58512036</p><p><span>地址: </span>浦東新區(qū)浦東大道1097弄12號(hào)11D</p><p>[當(dāng)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="l2auqxe" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="aovsebx" class="box"><p><p style="text-indent:25px">企業(yè)如何進(jìn)行高新專項(xiàng)審計(jì)？企業(yè)在進(jìn)行專項(xiàng)審計(jì)前，應(yīng)按照《****認(rèn)定申請書》中的格式，準(zhǔn)備好企業(yè)研究開發(fā)項(xiàng)目情況表、企業(yè)年度研究開發(fā)費(fèi)用結(jié)構(gòu)明細(xì)表、上年度高新技術(shù)產(chǎn)品（服務(wù)）情況表以及相關(guān)財(cái)務(wù)資料。然后選擇符合條件的會(huì)計(jì)師事務(wù)所或稅務(wù)師事務(wù)所，對企業(yè)近三個(gè)會(huì)計(jì)年度研究開發(fā)費(fèi)用和近一個(gè)會(huì)計(jì)年度高新技術(shù)產(chǎn)品（服務(wù)）收入進(jìn)行專項(xiàng)審計(jì)，高新企業(yè)認(rèn)定報(bào)表審計(jì)機(jī)構(gòu)。高新認(rèn)定條件規(guī)定：?1、企業(yè)近三個(gè)會(huì)計(jì)年度（實(shí)際經(jīng)營期不滿三年的按實(shí)際經(jīng)營時(shí)間計(jì)算，下同）的研究開發(fā)費(fèi)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)，高新企業(yè)認(rèn)定報(bào)表審計(jì)機(jī)構(gòu)，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)，高新企業(yè)認(rèn)定報(bào)表審計(jì)機(jī)構(gòu)，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(fèi)用總額占全部研究開發(fā)費(fèi)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%。高新審計(jì)包括那些報(bào)告?高新企業(yè)認(rèn)定報(bào)表審計(jì)機(jī)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(rèn)定報(bào)表審計(jì)機(jī)構(gòu),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756216298828/1284969.png"></div><p style="text-indent:25px">****財(cái)務(wù)及專項(xiàng)審計(jì)要求：一、硬性指標(biāo)。1.總資產(chǎn)增長率、銷售增長率>0.35；總資產(chǎn)增長率＝1/2（第二年總資產(chǎn)額÷首年總資產(chǎn)額＋第三年總資產(chǎn)額÷第二年總資產(chǎn)額）－1。銷售增長率＝1/2?（第二年銷售額÷首年銷售額＋第三年銷售額÷第二年銷售額）－1；2.資產(chǎn)負(fù)債率一般不高于70%?3.近三個(gè)會(huì)計(jì)年度的研究開發(fā)費(fèi)用合理分配到企業(yè)的各個(gè)研發(fā)項(xiàng)目中。項(xiàng)目拆分的RD、PS清單。二、柔性指標(biāo)（盡可能達(dá)到）1.報(bào)表要反映出企業(yè)較好的成長性、財(cái)務(wù)的合理性和真實(shí)性；2.近三年的年度審計(jì)報(bào)告（含資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表和報(bào)表附注），各報(bào)表要銜接好，千萬不可出現(xiàn)矛盾；3.審計(jì)人員簽字蓋章、審計(jì)單位蓋章、每頁上蓋章或蓋騎縫章；4.附審計(jì)單位營業(yè)執(zhí)照、執(zhí)業(yè)證書、注冊會(huì)計(jì)師證書（含轉(zhuǎn)當(dāng)前所記錄頁）等復(fù)印件，要求附件清晰整潔。高新企業(yè)認(rèn)定報(bào)表審計(jì)機(jī)構(gòu)高新審計(jì)會(huì)出具專項(xiàng)審計(jì)報(bào)告。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新企業(yè)認(rèn)定報(bào)表審計(jì)機(jī)構(gòu),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756286894531/208702.png"></div><p style="text-indent:25px">高新技術(shù)產(chǎn)品（服務(wù)）收入審計(jì)關(guān)注要點(diǎn)：（1）審計(jì)人員應(yīng)了解企業(yè)管理當(dāng)局區(qū)分高新技術(shù)產(chǎn)品（服務(wù)）的確認(rèn)標(biāo)識(shí)，以便設(shè)計(jì)相關(guān)程序測試高新技術(shù)產(chǎn)品（服務(wù)）的確認(rèn)標(biāo)識(shí)，確認(rèn)申報(bào)企業(yè)是否混淆高新技術(shù)產(chǎn)品（服務(wù)）收入與非高新技術(shù)產(chǎn)品（服務(wù)）收入的界限，是否虛增高新技術(shù)產(chǎn)品（服務(wù)）收入；（2）審計(jì)人員應(yīng)收集申報(bào)企業(yè)知識(shí)產(chǎn)權(quán)證書（包括發(fā)明、實(shí)用新型、外觀設(shè)計(jì)等的專利證書，軟件著作權(quán)證書）或獨(dú)占許可合同、生產(chǎn)批文、新產(chǎn)品或新技術(shù)證明、產(chǎn)品質(zhì)量檢驗(yàn)報(bào)告、省級(jí)以上科技計(jì)劃立項(xiàng)證明以及其他相關(guān)證明材料，驗(yàn)證企業(yè)管理當(dāng)局區(qū)分高新技術(shù)產(chǎn)品（服務(wù)）確認(rèn)標(biāo)識(shí)。</p><p style="text-indent:25px">在****認(rèn)證工作中，審查機(jī)構(gòu)會(huì)根據(jù)企業(yè)的實(shí)際情況進(jìn)行審查，從而判斷企業(yè)是否符合高新認(rèn)證的條件。而一般來說，對于這個(gè)審查過程，我們可以稱之為****審計(jì)，主要是指企業(yè)根據(jù)****認(rèn)定管理工作指引對申報(bào)材料來進(jìn)行審查。在****審計(jì)工作中，其中一項(xiàng)是對企業(yè)的資質(zhì)進(jìn)行相關(guān)的審計(jì)，比如是否具備相關(guān)的知識(shí)產(chǎn)權(quán)資質(zhì)，這些都是比較關(guān)鍵的審計(jì)資料。在****認(rèn)定過程中，企業(yè)的研發(fā)行為是非常重要的一點(diǎn)，如果企業(yè)沒有實(shí)際的研發(fā)行為，或者研發(fā)行為不達(dá)標(biāo)的，那么將會(huì)難以拿到高新認(rèn)證資格。在這其中主要包括企業(yè)近三個(gè)會(huì)計(jì)年度研發(fā)費(fèi)用、近一年的收入審計(jì)等方面的專項(xiàng)審計(jì)報(bào)告。 ****專項(xiàng)審計(jì)的內(nèi)容和具體用途是什么？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新企業(yè)認(rèn)定報(bào)表審計(jì)機(jī)構(gòu),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756139082031/9866884.png"></div><p style="text-indent:25px">高新審計(jì)包括年度審計(jì)和專項(xiàng)審計(jì)兩大類，共計(jì)5份：1.近三年財(cái)稅審計(jì)報(bào)告(3份)。即對企業(yè)近三個(gè)會(huì)計(jì)年度財(cái)務(wù)狀況進(jìn)行審計(jì)，如歷史年度已有符合條件的年審報(bào)告，申請高新時(shí)各提供一份正本即可，無需重新審計(jì)。例外：實(shí)際經(jīng)營不滿三年的企業(yè)可按實(shí)際經(jīng)營年限提供。2.近一年高新收入專項(xiàng)審計(jì)(1份)。對企業(yè)近一個(gè)會(huì)計(jì)年度的高新技術(shù)產(chǎn)品收入、高新技術(shù)服務(wù)收入明細(xì)進(jìn)行審計(jì)，并出具專項(xiàng)審計(jì)報(bào)告。3.近三年研發(fā)費(fèi)用專項(xiàng)審計(jì)(1份)。對企業(yè)近三個(gè)會(huì)計(jì)年度的研發(fā)費(fèi)用明細(xì)、結(jié)構(gòu)進(jìn)行審計(jì)，并出具專項(xiàng)審計(jì)報(bào)告。什么是****審計(jì)?科技公司審計(jì)報(bào)告事務(wù)所</p><p style="text-indent:25px">在****認(rèn)證工作中，審查機(jī)構(gòu)會(huì)根據(jù)企業(yè)的實(shí)際情況進(jìn)行審查。高新企業(yè)認(rèn)定報(bào)表審計(jì)機(jī)構(gòu)</p><p style="text-indent:25px">****認(rèn)定審計(jì)：根據(jù)《****認(rèn)定管理工作指引》對****認(rèn)定申報(bào)材料的規(guī)定可以看出，****認(rèn)定的審計(jì)包括：1、經(jīng)具有資質(zhì)并符合本《工作指引》相關(guān)條件的中介機(jī)構(gòu)鑒證的企業(yè)近三個(gè)會(huì)計(jì)年度研究開發(fā)費(fèi)用（實(shí)際年限不足三年的按實(shí)際經(jīng)營年限）、近一個(gè)會(huì)計(jì)年度高新技術(shù)產(chǎn)品（服務(wù)）收入專項(xiàng)審計(jì)報(bào)告；2、經(jīng)具有資質(zhì)的中介機(jī)構(gòu)鑒證的企業(yè)近三個(gè)會(huì)計(jì)年度的財(cái)務(wù)報(bào)表（含資產(chǎn)負(fù)債表、利潤及利潤分配表、現(xiàn)金流量表，實(shí)際年限不足三年的按實(shí)際經(jīng)營年限）。高新企業(yè)認(rèn)定報(bào)表審計(jì)機(jī)構(gòu)</p><p style="text-indent:25px">上海弘益會(huì)計(jì)師事務(wù)所有限公司致力于商務(wù)服務(wù)，是一家服務(wù)型的公司。公司自成立以來，以質(zhì)量為發(fā)展，讓匠心彌散在每個(gè)細(xì)節(jié)，公司旗下代理記賬，高新企業(yè)審計(jì)，審計(jì)，稅務(wù)籌劃深受客戶的喜愛。公司秉持誠信為本的經(jīng)營理念，在商務(wù)服務(wù)深耕多年，以技術(shù)為先導(dǎo)，以自主產(chǎn)品為重點(diǎn)，發(fā)揮人才優(yōu)勢，打造商務(wù)服務(wù)良好品牌。弘益會(huì)計(jì)師事務(wù)所秉承“客戶為尊、服務(wù)為榮、創(chuàng)意為先、技術(shù)為實(shí)”的經(jīng)營理念，全力打造公司的重點(diǎn)競爭力。</p></p><br /><p>文章來源地址: 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