The enterprise can offset gain loss before duty, but premise condition is loss year must do accounting audit. 企业可以在税前弥补利润亏损,但前提条件是亏损年度必须做会计审计(50K)。
To audit the enterprise environment is mainly to reflect, supervise and assess the information of the environment and activities, including the two informational systems-the informational system of business accounting audit and the informational system of administration. 企业环境审计内容主要是反映、监督和评价环境活动信息,它包括两大信息系统:企业环境会计核算信息系统和企业环境管理控制信息系统。
And it is effective measure to improve level of financial administration and quality of accounting audit. It brings about scientific management. 而且也是改善财务管理水平和提高会计核算质量的重要措施,是实现科学管理的有效工具。
The construction of university financial informationization is a revolution of accounting audit model and a revolution of financial management model. It is the combination of innovation of financial management model and the information techniques. 高校的财务信息化建设,既是一次会计核算模式的革命,也是财务管理模式的一次变革,是将财务管理模式的创新与信息技术手段的结合。
Both difference and connection exist between performance audit, benefit audit and financial and accounting audit. 公共工程投资绩效审计与效益审计、财务收支审计既有区别,又有联系。