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根据《财政部关于开展2005年会计信息质量检查和会计师事务所执业质量检查的通知》(财监[2005]51号)要求,我们对某保险股份有限公司甘肃省分公司2004年度会计信息质量进行了检查。检查中发现该公司一方面对上划资金的收益在会计决算中未作反映,但另一方面将有关支出进行了下划或扣收,由于上述情况,导致该公司当年会计决算内容不完整,提供的会计信息存在收入与支出严重不配比的情况,具体如下:
According to the requirements of “Notice of Ministry of Finance on Carrying Out Quality Inspection of Accounting Information Quality and Accounting Practices in 2005” (Cai Jian [2005] No. 51), we carried out the 2004 annual accounting information quality of an insurance company in Gansu Province Checked. Inspection found that the company on the one hand, the proceeds of the capital plan did not reflect the final accounts, but on the other hand, the relevant expenditures were underwritten or withheld, due to the above, resulting in the company’s current accounting final accounts of the content is incomplete, The accounting information provided there is a serious non-matching income and expenditure, as follows: