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各上市公司、会计师事务所:为真实反映上市公司的财务状况和经营成果,针对上市财务信息中暴露出来的主要问题,现就上市公司财务信息披露工作提出如下要求:一、关于各项损失准备的计提上市公司应对公司应收项目、存货、对外投资等的潜在损失作出适当估计,并根据有关会计准则和制度的规定,计提必要的准备并作会计处理。公司经理应向董事会提供书面材料,详细说明损失估计及会计处理的具体方法和依据;需要核销相关项目的,公司经理还应向董事会提供被核销方的财务状况或法院裁决结果等具体核销依据,董事会应对上述事项做出专门决议,并在定期报告中公布所核销项目的催讨情况等。公司监事
Listed Companies and Certified Public Accountants: In order to truly reflect the financial status and operating results of listed companies, in view of the main problems exposed in listed financial information, the following requirements are set forth on the disclosure of financial information of listed companies: I. About the preparation of various losses The accruals of listed companies should make proper estimation on the potential losses of receivables, inventories and overseas investments of the Company. In accordance with the relevant accounting rules and regulations, the listed companies should make the necessary provisions and make accounting treatment. The manager of the company shall provide written materials to the board of directors to specify the specific methods and basis for the estimation of loss and the accounting treatment. If the related items need to be written off, the manager of the company shall provide the board of directors with the specific nuclear status of the audited party, such as the financial status or the court ruling The board of directors shall make a special resolution on the above issues and announce the reminder of the canceled projects in the regular reports. Supervisor of the company