When the financial report is submitted to the outside world, it needs to be signed and sealed by () ABC.
The question of which units must be audited by certified public accountants when submitting financial and accounting reports to the outside world should be said: which units need to submit audit reports when submitting your statements.
Statements do not necessarily need to be audited. For example, taxation, industry and commerce, and banks generally do not require it, but sometimes the audit needs to meet certain conditions.
Therefore, the audit does not look at the nature of the unit that submitted the report. It depends on the requirements of the unit receiving the report.
Does the person in charge of the unit sign the financial accounting report with personal seal or official seal? Please, thank you. In the financial accounting report, only one official seal is needed, and one must be stamped, not because of the signature of the person in charge of the unit. The person in charge of the general unit can directly stamp the private seal, and of course it can also be signed.
Financial accounting report is the most basic way for enterprises and other units to provide financial information to the outside world. Which party should sign and seal to choose A, B and C;
Basis: Article 31 The financial and accounting report provided by an enterprise shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); An enterprise with a chief accountant shall also be signed and sealed by the chief accountant.
Basic accounting topics In order to ensure the fairness and objectivity of financial and accounting reports issued by enterprises, financial and accounting reports submitted to the outside world should pass a () visa. Person in charge of the unit, accounting supervisor
Urgent! Ask for an answer! Before the financial accounting report is submitted, the contents that need to be reviewed are (). Personally, I think that's all, ABCDE
"People's Republic of China (PRC) accounting law" article 21 financial accounting report signature test questions.
The financial accounting report shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); Units with a chief accountant must also be signed and sealed by the chief accountant.
The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.
How many days should the annual financial accounting report of the unit be provided to the outside world after the end of the year? According to article 157 of the Accounting System for Enterprises,
Monthly interim financial and accounting reports shall be provided to the public within 6 days after the end of each month (holidays are postponed, the same below); The interim financial accounting report shall be provided to the outside within 15 days after the end of the quarter; The semi-annual interim financial accounting report shall be provided to the public within 60 days after the end of the interim year (equivalent to two consecutive months); The annual financial accounting report shall be provided to the society within 4 months after the end of the year.
Financial accounting reports have a reporting period for those places, which is stipulated in the Accounting System for Enterprises. 157th, the monthly interim financial accounting report shall be provided within 6 days after the end of each month (holidays, the same below); The interim financial accounting report shall be provided to the outside within 15 days after the end of the quarter; The semi-annual interim financial accounting report shall be provided to the public within 60 days after the end of the interim year (equivalent to two consecutive months); The annual financial accounting report shall be provided to the society within 4 months after the end of the year. Financial reports can be divided into monthly reports, quarterly reports, semi-annual reports and annual reports according to the preparation time of accounting statements. Among them, the monthly report should be concise and timely; The annual report requires complete disclosure and comprehensive reflection; As far as the details of accounting information disclosure are concerned, quarterly reports and semi-annual reports are somewhere in between. Semi-annual, quarterly and monthly financial accounting reports are collectively referred to as interim financial accounting reports. Quarterly and monthly financial and accounting reports only refer to accounting statements. If the state requires otherwise, relevant information shall be supplemented as required by the state.