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值得信賴(lài) 上海弘益會(huì)計(jì)師事務(wù)所供應(yīng)</p><div id="ve3pwqw" class="leftbox clearfix"><h1>上海外資企業(yè)年度報(bào)表審計(jì) 值得信賴(lài) 上海弘益會(huì)計(jì)師事務(wù)所供應(yīng)</h1><div id="kdfmtp2" class="proBig"><div id="m8ebdf3" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="8wt3nqh" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="8fmjl8w" 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>上海外資企業(yè)年度報(bào)表審計(jì),審計(jì)</p><p><span>***更新：</span>2021-02-02 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style="text-indent:25px">專(zhuān)項(xiàng)審計(jì)就是針對(duì)某個(gè)方面展開(kāi)的深入審查活動(dòng)。****認(rèn)定專(zhuān)項(xiàng)審計(jì)，就是專(zhuān)項(xiàng)審計(jì)企業(yè)相應(yīng)條件是否符合高新企業(yè)的認(rèn)定，上海外資企業(yè)年度報(bào)表審計(jì)，審計(jì)內(nèi)容主要有兩個(gè)方面：1.近3年的研究費(fèi)的審計(jì)：對(duì)于企業(yè)提交申報(bào)的研發(fā)費(fèi)用合理性審計(jì)，審查企業(yè)的研發(fā)費(fèi)用是否達(dá)到企業(yè)經(jīng)營(yíng)收入的特定比例。2.去年高新店產(chǎn)品的審計(jì)：企業(yè)上一年度的高新產(chǎn)品收入是否占企業(yè)總收入的60%以上，上海外資企業(yè)年度報(bào)表審計(jì)，上海外資企業(yè)年度報(bào)表審計(jì)。這既降低了相關(guān)企業(yè)的稅負(fù)，提高了企業(yè)的積極性，同時(shí)促進(jìn)了企業(yè)的優(yōu)勝劣汰，讓企業(yè)被迫參與到提升產(chǎn)品性能，形成良性循環(huán)。高新審計(jì)，應(yīng)該注意些什么？上海外資企業(yè)年度報(bào)表審計(jì)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海外資企業(yè)年度報(bào)表審計(jì),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png"></div><p style="text-indent:25px">對(duì)高新企業(yè)年度財(cái)務(wù)報(bào)表審計(jì)報(bào)告的特殊考慮：（一）注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮在實(shí)施年度財(cái)務(wù)報(bào)表審計(jì)時(shí)與研究開(kāi)發(fā)費(fèi)用結(jié)構(gòu)明細(xì)表審計(jì)有關(guān)的審計(jì)結(jié)論，關(guān)注年度財(cái)務(wù)報(bào)表審計(jì)報(bào)告的類(lèi)型，是否存在與申報(bào)企業(yè)研究開(kāi)發(fā)費(fèi)用、高新技術(shù)產(chǎn)品（服務(wù)）收入相關(guān)的非標(biāo)準(zhǔn)審計(jì)報(bào)告的情況，并考慮其對(duì)本專(zhuān)項(xiàng)審計(jì)業(yè)務(wù)及審計(jì)意見(jiàn)的影響。（二）如果已對(duì)整套財(cái)務(wù)報(bào)表出具否定意見(jiàn)或無(wú)法表示意見(jiàn)的審計(jì)報(bào)告，只有在企業(yè)年度研究開(kāi)發(fā)費(fèi)用和高新技術(shù)產(chǎn)品（服務(wù)）收入并不構(gòu)成財(cái)務(wù)報(bào)表的主要部分時(shí)，注冊(cè)會(huì)計(jì)師才可以對(duì)其出具專(zhuān)項(xiàng)審計(jì)報(bào)告。否則，會(huì)對(duì)整套財(cái)務(wù)報(bào)表的審計(jì)報(bào)告產(chǎn)生影響。外商投資企業(yè)報(bào)表審計(jì)****需要配合專(zhuān)項(xiàng)審計(jì)來(lái)準(zhǔn)備相應(yīng)的資料的，因而資料清單很重要。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海外資企業(yè)年度報(bào)表審計(jì),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756139082031/9866884.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)：一般產(chǎn)品與高新技術(shù)產(chǎn)品組合銷(xiāo)售取得的銷(xiāo)售收入，高新技術(shù)產(chǎn)品（服務(wù)）收入明細(xì)表中按全額確認(rèn)為高新技術(shù)產(chǎn)品（服務(wù)）收入。收入明細(xì)表中對(duì)一般產(chǎn)品收入部分是否應(yīng)該剔除？如果需要剔除，又該如何剔除一般產(chǎn)品的銷(xiāo)售。審計(jì)人員對(duì)于上述情況應(yīng)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(xiāo)售，應(yīng)取得申報(bào)企業(yè)的產(chǎn)品（服務(wù)）價(jià)格目錄，按一般產(chǎn)品與高新技術(shù)產(chǎn)品銷(xiāo)售價(jià)格重新計(jì)算后對(duì)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(xì)表按凈額列報(bào)。</p><p style="text-indent:25px">高新技術(shù)公司專(zhuān)項(xiàng)審計(jì)針對(duì)的是具有高新技術(shù)的公司，其審計(jì)內(nèi)容和一般的公司審計(jì)內(nèi)容不同。首先，企業(yè)有必要了解一下****專(zhuān)項(xiàng)審計(jì)的內(nèi)容和具體用途是什么？通常情況下，****專(zhuān)項(xiàng)審計(jì)針對(duì)的是近三年的企業(yè)收支情況，比如說(shuō)高新技術(shù)公司的研發(fā)費(fèi)用支出情況和高新技術(shù)公司的高新技術(shù)產(chǎn)品（服務(wù)）收入，這些都是在進(jìn)行審計(jì)的時(shí)候需要重點(diǎn)關(guān)注的部分，通過(guò)高新技術(shù)公司專(zhuān)項(xiàng)審計(jì)才可以出具專(zhuān)項(xiàng)審計(jì)?報(bào)告。有了高新技術(shù)公司專(zhuān)項(xiàng)審計(jì)的結(jié)果就可以申辦****，對(duì)于已經(jīng)成功申辦****的公司來(lái)說(shuō)，高新技術(shù)公司專(zhuān)項(xiàng)審計(jì)結(jié)果則是用來(lái)復(fù)審的。高新技術(shù)公司專(zhuān)項(xiàng)審計(jì)結(jié)果會(huì)提供給諸多相關(guān)部門(mén)。對(duì)于已經(jīng)成功申辦****的公司來(lái)說(shuō)，復(fù)審中也會(huì)需要用到高新技術(shù)公司專(zhuān)項(xiàng)審計(jì)結(jié)果。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海外資企業(yè)年度報(bào)表審計(jì),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756051210937/2543018.png"></div><p style="text-indent:25px">****審計(jì)財(cái)務(wù)報(bào)表：對(duì)企業(yè)的近三個(gè)會(huì)計(jì)年度的財(cái)務(wù)報(bào)表，包括資產(chǎn)的負(fù)債表、利潤(rùn)及利潤(rùn)分配表、現(xiàn)金流量表、實(shí)際營(yíng)收等報(bào)表，都是需要進(jìn)行審計(jì)的。主要審計(jì)的抄內(nèi)容有兩項(xiàng)：1、近三年研究開(kāi)發(fā)費(fèi)用專(zhuān)項(xiàng)審計(jì)：對(duì)企業(yè)申報(bào)前三年研發(fā)費(fèi)用的合理襲性審計(jì)，符合要百求的研發(fā)費(fèi)用是否占企業(yè)營(yíng)業(yè)的要求比例;2、上年度高新技術(shù)產(chǎn)品(服務(wù))度專(zhuān)項(xiàng)審計(jì)：對(duì)企業(yè)申報(bào)上一年的高新問(wèn)技術(shù)產(chǎn)品(服務(wù))收入的審計(jì)，符合要求的收入是否占企業(yè)總答收入的60%以上。高新技術(shù)公司專(zhuān)項(xiàng)審計(jì)需要確定好現(xiàn)場(chǎng)審計(jì)的具體時(shí)間。高企審計(jì)事務(wù)所</p><p style="text-indent:25px">高新審計(jì)促進(jìn)了企業(yè)的優(yōu)勝劣汰。上海外資企業(yè)年度報(bào)表審計(jì)</p><p style="text-indent:25px">****認(rèn)定專(zhuān)項(xiàng)審計(jì)中介機(jī)構(gòu)條件：（1）具備**執(zhí)業(yè)資格，成立三年以上，近三年內(nèi)無(wú)不良記錄。（2）承擔(dān)認(rèn)定工作當(dāng)年的注冊(cè)會(huì)計(jì)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(yīng)具有良好的職業(yè)道德，了解國(guó)家科技、經(jīng)濟(jì)及產(chǎn)業(yè)政策，熟悉****認(rèn)定工作有關(guān)要求。中介機(jī)構(gòu)職責(zé)：接受企業(yè)委托，委派具備資格的相關(guān)人員，依據(jù)《認(rèn)定辦法》和《工作指引》客觀公正地對(duì)企業(yè)的研究開(kāi)發(fā)費(fèi)用和高新技術(shù)產(chǎn)品（服務(wù)）收入進(jìn)行專(zhuān)項(xiàng)審計(jì)或鑒證，出具專(zhuān)項(xiàng)報(bào)告。上海外資企業(yè)年度報(bào)表審計(jì)</p><p style="text-indent:25px">上海弘益會(huì)計(jì)師事務(wù)所有限公司主要經(jīng)營(yíng)范圍是商務(wù)服務(wù)，擁有一支專(zhuān)業(yè)技術(shù)團(tuán)隊(duì)和良好的市場(chǎng)口碑。公司業(yè)務(wù)涵蓋代理記賬，高新企業(yè)審計(jì)，審計(jì)，稅務(wù)籌劃等，價(jià)格合理，品質(zhì)有保證。公司秉持誠(chéng)信為本的經(jīng)營(yíng)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(shì)，打造商務(wù)服務(wù)良好品牌。在社會(huì)各界的鼎力支持下，持續(xù)創(chuàng)新，不斷鑄造***服務(wù)體驗(yàn)，為客戶(hù)成功提供堅(jiān)實(shí)有力的支持。</p></p><br 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