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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>高新報(bào)表審計(jì)業(yè)務(wù)費(fèi)用,審計(jì)</p><p><span>***更新：</span>2021-02-03 06:17:28</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="2lhjaht" 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(huà): </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(xiàn)] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="72rijqs" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="79yp2l8" class="box"><p><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(cè)試高新技術(shù)產(chǎn)品（服務(wù)）的確認(rèn)標(biāo)識(shí)，高新報(bào)表審計(jì)業(yè)務(wù)費(fèi)用，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(shū)（包括發(fā)明，高新報(bào)表審計(jì)業(yè)務(wù)費(fèi)用、實(shí)用新型、外觀設(shè)計(jì)等的專(zhuān)利證書(shū)，軟件著作權(quán)證書(shū)）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，高新報(bào)表審計(jì)業(yè)務(wù)費(fèi)用、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)。****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。高新報(bào)表審計(jì)業(yè)務(wù)費(fèi)用</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新報(bào)表審計(jì)業(yè)務(wù)費(fèi)用,審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756501015625/1671156.png"></div><p style="text-indent:25px">高新技術(shù)審計(jì)的內(nèi)容：1、資質(zhì)審計(jì)。在****審計(jì)工作中，其中一項(xiàng)是對(duì)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。2、研發(fā)行為審計(jì)。在****認(rèn)定過(guò)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(méi)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(zhuān)項(xiàng)審計(jì)報(bào)告。3、財(cái)務(wù)報(bào)表。同時(shí)，還需要對(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。高企復(fù)審項(xiàng)目審計(jì)高新專(zhuān)項(xiàng)審計(jì)報(bào)告必須加蓋騎縫章或每頁(yè)加蓋審訖章，同時(shí)專(zhuān)項(xiàng)審計(jì)報(bào)告的附表亦應(yīng)加蓋中介機(jī)構(gòu)審訖章。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新報(bào)表審計(jì)業(yè)務(wù)費(fèi)用,審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756265263672/3258006.png"></div><p style="text-indent:25px">****專(zhuān)項(xiàng)審計(jì)流程：現(xiàn)場(chǎng)審計(jì)階段需要處理的事情復(fù)雜而繁瑣，各種數(shù)據(jù)審查和溝通會(huì)議也必定很麻煩。但是等到這些都處理完畢并針對(duì)審計(jì)情況形成審計(jì)報(bào)告時(shí)，審計(jì)工作就會(huì)變得簡(jiǎn)單一些，這時(shí)只需在初稿形成之后與被審****進(jìn)行意見(jiàn)溝通。出具正式審計(jì)報(bào)告：事實(shí)上，****專(zhuān)項(xiàng)審計(jì)是一項(xiàng)專(zhuān)業(yè)且復(fù)雜的操作，而且需提供的資料清單也非常繁多。企業(yè)在進(jìn)行高新技術(shù)公司專(zhuān)項(xiàng)審計(jì)之前是需要參考一下市場(chǎng)的審計(jì)費(fèi)用標(biāo)準(zhǔn)的，這樣才能做出性?xún)r(jià)比較高的選擇。</p><p style="text-indent:25px">****認(rèn)定專(zhuān)項(xiàng)審計(jì)研究開(kāi)發(fā)費(fèi)用范圍、歸集、分?jǐn)偡椒皩徍艘c(diǎn)：折舊費(fèi)用與長(zhǎng)期待攤費(fèi)用。（一）范圍：包括為執(zhí)行研究開(kāi)發(fā)活動(dòng)而購(gòu)置的儀器和設(shè)備以及研究開(kāi)發(fā)項(xiàng)目在用建筑物的折舊費(fèi)用，包括研發(fā)設(shè)施改建、改裝、裝修和修理過(guò)程中發(fā)生的長(zhǎng)期待攤費(fèi)用。（二）歸集和分?jǐn)偡椒ǎ簩儆诙鄠€(gè)項(xiàng)目使用的，按各研發(fā)項(xiàng)目使用工作量等可行方法計(jì)算后計(jì)入。（三）審核要點(diǎn)：檢查固定資產(chǎn)明細(xì)賬、長(zhǎng)期待攤費(fèi)用明細(xì)賬，檢查被審計(jì)單位年度新增固定資產(chǎn)及長(zhǎng)期待攤費(fèi)用的發(fā)票、固定資產(chǎn)的申購(gòu)單、入庫(kù)單、驗(yàn)收單。實(shí)地查看該部分設(shè)備，確定其是否真實(shí)存在，是否用于研發(fā)。復(fù)核各項(xiàng)折舊、攤銷(xiāo)的準(zhǔn)確性。對(duì)購(gòu)入時(shí)已計(jì)入研發(fā)費(fèi)用的是否重復(fù)計(jì)提折舊。高新審計(jì)包括那些報(bào)告?</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新報(bào)表審計(jì)業(yè)務(wù)費(fèi)用,審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756185898437/2812332.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。高新審計(jì)會(huì)出具專(zhuān)項(xiàng)審計(jì)報(bào)告。高企年報(bào)審計(jì)事務(wù)所</p><p style="text-indent:25px">高新審計(jì)內(nèi)容：近3年的研究費(fèi)的審計(jì)，近一年的高新產(chǎn)品收入的審計(jì)等。高新報(bào)表審計(jì)業(yè)務(wù)費(fèi)用</p><p style="text-indent:25px">****認(rèn)證審計(jì)通過(guò)的好處： 1、稅收減免，企業(yè)稅率降低10%，所得稅部分40%減免，并有額外研發(fā)費(fèi)用的加計(jì)扣除； 2、不同地區(qū)有不同的政策性資金補(bǔ)貼； 3、申請(qǐng)政策性補(bǔ)貼資助或扶持資金的必要條件； 4、入圍國(guó)家采購(gòu)名單，業(yè)務(wù)范圍大幅擴(kuò)展； 5、招投標(biāo)加分，國(guó)家相關(guān)管理部門(mén)的招投標(biāo)，優(yōu)先考慮****； 6、為進(jìn)一步申報(bào)科技小巨人提供必要條件，爭(zhēng)取更多政策扶持； 7、企業(yè)上市的便利條件，上市后企業(yè)可進(jìn)一步獲得稅收減免優(yōu)惠政策； 8、人才引進(jìn)/積分落戶(hù)，額外加分； 9、企業(yè)重要資質(zhì)認(rèn)定，品牌影響力、企業(yè)形象大幅提升。高新報(bào)表審計(jì)業(yè)務(wù)費(fèi)用</p><p style="text-indent:25px">上海弘益會(huì)計(jì)師事務(wù)所有限公司是一家審查企業(yè)會(huì)計(jì)報(bào)表，出具審計(jì)報(bào)告；驗(yàn)證企業(yè)資本，出具驗(yàn)資報(bào)告；辦理企業(yè)合并、分立、清算事宜中的審計(jì)業(yè)務(wù)，出具有關(guān)報(bào)告；基本建設(shè)年度財(cái)務(wù)決算審計(jì)，****認(rèn)定審計(jì)，代理記帳，會(huì)計(jì)咨詢(xún)，稅務(wù)咨詢(xún)，管理咨詢(xún)，會(huì)計(jì)培訓(xùn)。的公司，致力于發(fā)展為創(chuàng)新務(wù)實(shí)、誠(chéng)實(shí)可信的企業(yè)。弘益會(huì)計(jì)師事務(wù)所擁有一支經(jīng)驗(yàn)豐富、技術(shù)創(chuàng)新的專(zhuān)業(yè)研發(fā)團(tuán)隊(duì)，以高度的專(zhuān)注和執(zhí)著為客戶(hù)提供代理記賬，高新企業(yè)審計(jì)，審計(jì)，稅務(wù)籌劃。弘益會(huì)計(jì)師事務(wù)所不斷開(kāi)拓創(chuàng)新，追求出色，以技術(shù)為先導(dǎo)，以產(chǎn)品為平臺(tái)，以應(yīng)用為重點(diǎn)，以服務(wù)為保證，不斷為客戶(hù)創(chuàng)造更高價(jià)值，提供更優(yōu)服務(wù)。弘益會(huì)計(jì)師事務(wù)所始終關(guān)注自身，在風(fēng)云變化的時(shí)代，對(duì)自身的建設(shè)毫不懈怠，高度的專(zhuān)注與執(zhí)著使弘益會(huì)計(jì)師事務(wù)所在行業(yè)的從容而自信。</p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/3137079.html</p></div></div></div></div></div><div id="7qh2ici" class="page-right twoColRt"><div id="1sykqhd" class="box01 margin10 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