紐約2010年9月13日電 /美通社亞洲/ --
-- 成員事務所總收入以美元計增加1.8%
-- 以美元計，從2005財務年度至2010財務年度，複合增長率達到7.8%
-- 公營部門總收入增加38%
-- 開始實施「As One」全球策略
德勤國際今天宣佈，其成員事務所在截至2010年5月31日的財務年度中的總收入為266億美元。以美元計，總收入增加1.8%，以當地貨幣計算基本沒有變化。總業務量比去年增加了，費率仍然受到具有挑戰性的經濟狀況的限制。從2005年到2010年，總的複合增長率為7.8%。
德勤国际在全球成員事務所（簡稱「德勤」）的各項業務在當前經濟環境的背景下表現強勁。成員事務所的諮詢收入增加15%，其中策略與營運服務業務增加19%，技術融合業務增加33%，這有助於抵消其他業務的小幅下降，那些業務的結果主要受到每小時收費的一定程度的減少。德勤在美國的成員事務所最近融合了BearingPoint的北美公營部門業務對諮詢業務的總的表現作出重要貢獻，使德勤躋身於全球最大的公營部門諮詢公司之列。 德勤國際行政總裁Jim Quigley說：「德勤人對自己在那些在經濟衰退時期對客戶最重要的領域增加價值的能力感到非常自豪。我為我們的成員和他們在數十年來最困難的經濟氣候下始終致力於提供卓越的客戶服務而感到驕傲。這種敬業精神以及我們大力強調誠信計可持續的、負責的執業，將依舊是我們未來成功的關鍵。」
德勤把它最近取得的成功歸功於對四個領域的策略投資：
1. 質素。德勤認為質素是其業務的基礎，不斷在質素方面投資，以保護德勤品牌和滿足客戶計利益相關者的需要。
2. 人才。德勤自2005年以來將人手增加的40%。同期內，本事務所的員工的流動率下降了4個百分點。德勤的人手已增至大約17萬專業人員。
3. 新興的和業務關鍵市場。自2005年以來，德勤網絡為發展其策略市場、其中包括中國和印度市場承諾了5億美元。結果，德勤中國的收入增長了一倍以上，人手增至8,000人。德勤印度的收入增加了兩倍，在印度的德勤專業人士增加到1.4萬人。
4. 核心業務組合。德勤致力於發展它的多學科業務模式，特別強調提升服務的提供。核數是本網絡的產品組合的根本要素，投資資金持續向提升核數質素、技術和方法傾斜。德勤在諮詢業務方面的投資幫助它獲得了領先分析師的認可，承認其為全球最大的諮詢公司。
地域結果（總額，以美元計）：
-- 亞太地區收入增加了9%，使它連續第六年成為增長最快的地區。實現超過20%的增加的成員事務所包括韓國和印度。德勤中國增長8%。在亞太地區，《財富》500強公司的市場份額增加了兩個百分點。德勤的成員事務所還為這些市場上的規模最大的首次公開售股提供了服務。
-- 美洲的收入增加了4%。巴西的增長率超過20%。德勤美國增長了3%。
-- 歐洲、中東和非洲收入下降了3%。南部非洲增長22%。中東增長15%。
業務與行業結果(總額，以美元計)：
-- 審計收入下降了1%，而在《財富》500強公司中所佔的市場份額增加了一個百分點。
-- 管理諮詢收入增加了15%。
-- 財務諮詢收入下降了2%。
-- 稅務諮詢收入下降了5%。
-- 行業：公共部門收入比去年增加了38%。金融服務和製造業基本持平，這與去年的兩位數的下降想比是一個重要的反彈。
為維持自己的市場領先的表現及幫助客戶在危機後的世界上經營業務，德勤已宣佈推出一個名為「As One」的全球策略。這個策略提升本網絡無縫地跨界提供世界一流的服務的能力，同時利用其成員事務所架構的側重於市場的負責精神。Quigley說：「此次金融危機從根本上改變了我們的經濟、監管及商業面貌。改變創造機會，對於德勤和我們的客戶都是如此。我相信現在正是推出As One策略的恰當時機。我們決心用這個網絡的全部豐富資源來幫助客戶適應新的市場現實，一如既往地堅持以質素為重點，培養和在德勤擁有業務的每一個市場上部署最佳的人才。」
Quigley接著對未來一年表示了樂觀的態度。「我為德勤在經濟衰退時期繼續為我們的能力和人才投資的做法感到驕傲。結果，我們的網絡現在處於非常有力的地位，能夠對我們已經看到的對我們的各項業務的需求作出回應。有我們的強有力的多學科服務模式和我們的人員致力於卓越的精神，我對德勤成員事務所在2011年財務年度持續實現堅實的成長感到樂觀。」
德勤會計師事務所2010財務年度的地區與服務業務收入一覽表（總計）
地區 2010年收入 增幅 增幅 在總收入中
（十億美元） （美元） （當地貨幣） 所佔比重
------ ------ ------ ------ ------ ------ ------ ------ ------ ------
北美 11.9 3.9% 2.7% 44.8%
拉丁美洲 1.1 3.7% 6.0% 4.1%
亞太地區 3.6 8.5% 1.6% 13.7%
歐洲 9.2 -4.0% -4.8% 34.6%
中東 0.2 11.4% 11.7% 0.8%
非洲 0.6 12.0% 0.2% 1.9%
------ ------ ------ ------ ------ ------ ------ ------ ------ ------
總計 26.6 1.8% 0.0% 100.0%
------ ------ ------ ------ ------ ------ ------ ------ ------ ------
業務 2010年收入 增幅 增幅 在總收入中
（十億美元） （美元） （當地貨幣） 所佔比重
------ ------ ------ ------ ------ ------ ------ ------ ------ ------
審計 11.7 -1.4% -3.8% 44.2%
管理諮詢 7.5 14.9% 13.6% 28.0%
財務諮詢 2.0 -1.6% -3.4% 7.6%
稅務 5.4 -5.3% -6.3% 20.2%
------ ------ ------ ------ ------ ------ ------ ------ ------ ------
總計 26.6 1.8% 0.0% 100.0%
------ ------ ------ ------ ------ ------ ------ ------ ------ ------
注：百分比系按照絕對價值算出，未刪減，已四捨五入。
2010年9月16日星期四
2010年9月12日星期日
美注協在日本設立首個海外考區（初試新聞英語寫作）
呵呵，以下乃本人模仿國外財經媒體的筆法寫出來的一則“新聞”，但事情是真的。
American Institute of Certified Public Accountants, the regulation body of public accounting professionals in the United States, has decided to set up 4 exam centers in Japan, according to a meeting attendant familiar with the matter.
AICPA finalized the decision after meetings with National Association of State Boards of Accountancy (NASBA) and Prometric in July. NASBA is the union of 55 state boards authorized to regulate the accountancy profession in the country, responsible for AICPA candidates' registration and approval. Prometric, a wholly-owned subsidiary of Educational Test Service (ETS), provides testing databases and systems for the uniform AICPA exam.
Tokyo, Osaka and Yokohama are chosen for the overseas testing offer, whose Prometric testing centers there will be open for candidates with Japanese nationality, and foreigners with 1+ year residential visa in Japan. Candidates with travelling visas are not permitted to sit for the exam in the centers. They still need to apply for US non-immigrant visas to states or overseas territories with testing centers.
Also, qualified candidates can sit for the exam only in the second month of each window in Japan, being February, May, August and November. The earliest possible start month is estimated to be May 2011.
To "maintain the integrity of the US CPA License Abroad", AICPA held regular meetings with NASBA, proposing to build two International Candidate Databases following the overseas offer. The databases will maintain profiles of both licensed and non-licensed international candidates. It is candidates' legal commitment to get licensed within three years after passing all AICPA subjects (FAR/AUD/REG/BEC).
This offer is regarded as another AICPA's internaionalizaion move. Earlier this year, it announced to revise its examination strategy, adding IFRS-related components to the exam.
American Institute of Certified Public Accountants, the regulation body of public accounting professionals in the United States, has decided to set up 4 exam centers in Japan, according to a meeting attendant familiar with the matter.
AICPA finalized the decision after meetings with National Association of State Boards of Accountancy (NASBA) and Prometric in July. NASBA is the union of 55 state boards authorized to regulate the accountancy profession in the country, responsible for AICPA candidates' registration and approval. Prometric, a wholly-owned subsidiary of Educational Test Service (ETS), provides testing databases and systems for the uniform AICPA exam.
Tokyo, Osaka and Yokohama are chosen for the overseas testing offer, whose Prometric testing centers there will be open for candidates with Japanese nationality, and foreigners with 1+ year residential visa in Japan. Candidates with travelling visas are not permitted to sit for the exam in the centers. They still need to apply for US non-immigrant visas to states or overseas territories with testing centers.
Also, qualified candidates can sit for the exam only in the second month of each window in Japan, being February, May, August and November. The earliest possible start month is estimated to be May 2011.
To "maintain the integrity of the US CPA License Abroad", AICPA held regular meetings with NASBA, proposing to build two International Candidate Databases following the overseas offer. The databases will maintain profiles of both licensed and non-licensed international candidates. It is candidates' legal commitment to get licensed within three years after passing all AICPA subjects (FAR/AUD/REG/BEC).
This offer is regarded as another AICPA's internaionalizaion move. Earlier this year, it announced to revise its examination strategy, adding IFRS-related components to the exam.
2010年9月6日星期一
最後一個學年開始了……
收拾心情，重新上路。
16年的學生生涯，將在這個學年里劃下句號。
從此將告別學生身份
踏入社會這個沒有硝煙的戰場，
而大四，將是這場曠日持久的戰役的預演。
願自己在以後的日子里，
憑藉自己16年的積累和努力
在戰場上殺出一條路來，
向關心自己的雙親證明
我 已 長 大。
Call of Duty - Modern Warfare
16年的學生生涯，將在這個學年里劃下句號。
從此將告別學生身份
踏入社會這個沒有硝煙的戰場，
而大四，將是這場曠日持久的戰役的預演。
願自己在以後的日子里，
憑藉自己16年的積累和努力
在戰場上殺出一條路來，
向關心自己的雙親證明
我 已 長 大。
Call of Duty - Modern Warfare
2010年9月5日星期日
兩個審計與稅務知識綜合交叉的案例（附個人理解）
案例一（改編自《財會學習》2009年1月號）：
某公司接受審計時，被審計年度是享受免徵所得税優惠政策的最後一年。外勤現場工作時，審計人員發現，公司被審計年度盈利同比大幅增加、利潤率奇高。进一步分析還發現，公司该年營收、主要費用項目与去年基本持平，但銷售成本大幅减少、成本率大幅下降。
對存貨和成本科目仔细執行審計程序后发现，當年12月该公司結轉銷售成本時所用的產品均價（單價）明顯偏低，結轉的銷貨成本相比平時少了300万元。该公司對此解釋為：11月向原料供應商購入一批合同價格為300万元的原材料，後驗收入庫并在11月全數耗用，相關產品也已在12月全部售出。但是，公司與供貨方在材料價格上发生糾紛，直至次年6月才達成一致意見并結清貨款、收到購貨發票，發票注明不含税價款320万元。在此之前公司一直對這批材料按計劃成本暫估入賬。12月申報企業所得稅時對當月產品銷售成本作了納稅調整，扣减發票未到的該批材料的暫估成本300万元，及至收到發票時将實際成本320万計入次年6月的成本中，并於税前列支。
【我的看法】該公司的會計處理存在如下問題：
a. 按收入與成本的配比原則（Matching Principle），收入須與與之相關的成本費用相配比，以確保會計信息的真實性。既然相關產品已全數售出、銷售收入也已確認，則該批材料須以暫估數計入當年11月的銷貨成本，不能再按月末暫估、月初紅沖的方法暫估入帳；
b. 企業所得稅法及國稅總局、財政部的相關文件並無條文許可企業作出解釋中的處理。在銷售成本處，稅法執行與會計準則相同的規定。
綜上，審計人員應調增該公司被審計年度成本300萬元，分兩個年度調減該公司被審計年度利潤320萬元。
案例二（改編自《財會學習》2009年2月號）：
某商品流通企業旗下有39家獨立核算的連鎖超市（控股），年報審計時審計人员分析其增值税、所得稅稅負，均属當地中等水平，暫未發現異常波動。
随著現場審計工作的推進，審計人員發現，該公司與下属連鎖超市之間存在巨額的“發出商品”往來交易，該部分商品的賬面金额達1.5亿元。詢問公司財務負責人時，對方解釋稱，由於各門店的貨款常常无法及時核算，特别是新開張的連鎖店，開業促銷期間需要大量的商品鋪滿店面貨架，貨款得不到及時回籠。針對這种情况，總部与各連鎖超市都分别簽訂了分期收款銷售合同，以提高資金流轉效率和會計核算質量。
審計人員要求企業財務人員提供分期收款的銷售合同，但財務人員仅提供一份总部與39家連鎖超市分别簽訂的一年期合同，每間連鎖超市的付款期限通常為1~2个月，新開業的為3个月。在實際結算中，企業向門店配送的商品全部通過“發出商品”科目，門店收到的商品金額須控制在總部核定的数額内，超出額度的部份須在三日之内匯至企業（除經批准的特殊情况）。企業在收到匯回的貨款后開具銷售發票。
【我的看法】
從“實質重於形式”原則（Substance-over-the-Form Principle）出發，該公司實質上是在虛構分期收款的銷售交易，以推遲確認銷售收入，偷逃應納增值稅、消費稅等流轉稅項。理由如下：
a. 分期銷售合同須按發出貨物批次簽訂，亦即發出一批則簽訂一次，固定期限的合同不屬於分期銷售合同範疇；
b. 資金結算上，合同並未明確超市每次收貨并實現銷售後的付款期限，該公司亦未執行合同要件，給予下屬超市完全的延期付款權限；
綜上，審計人員應將該企業所有“發出商品”科目對應的存貨全數計入銷售成本中，開具發票的銷售收入在發生的當期確認為收入、其餘的計入“應收賬款”，期末編制合併報表時對未售出商品作內部抵消處理。
某公司接受審計時，被審計年度是享受免徵所得税優惠政策的最後一年。外勤現場工作時，審計人員發現，公司被審計年度盈利同比大幅增加、利潤率奇高。进一步分析還發現，公司该年營收、主要費用項目与去年基本持平，但銷售成本大幅减少、成本率大幅下降。
對存貨和成本科目仔细執行審計程序后发现，當年12月该公司結轉銷售成本時所用的產品均價（單價）明顯偏低，結轉的銷貨成本相比平時少了300万元。该公司對此解釋為：11月向原料供應商購入一批合同價格為300万元的原材料，後驗收入庫并在11月全數耗用，相關產品也已在12月全部售出。但是，公司與供貨方在材料價格上发生糾紛，直至次年6月才達成一致意見并結清貨款、收到購貨發票，發票注明不含税價款320万元。在此之前公司一直對這批材料按計劃成本暫估入賬。12月申報企業所得稅時對當月產品銷售成本作了納稅調整，扣减發票未到的該批材料的暫估成本300万元，及至收到發票時将實際成本320万計入次年6月的成本中，并於税前列支。
【我的看法】該公司的會計處理存在如下問題：
a. 按收入與成本的配比原則（Matching Principle），收入須與與之相關的成本費用相配比，以確保會計信息的真實性。既然相關產品已全數售出、銷售收入也已確認，則該批材料須以暫估數計入當年11月的銷貨成本，不能再按月末暫估、月初紅沖的方法暫估入帳；
b. 企業所得稅法及國稅總局、財政部的相關文件並無條文許可企業作出解釋中的處理。在銷售成本處，稅法執行與會計準則相同的規定。
綜上，審計人員應調增該公司被審計年度成本300萬元，分兩個年度調減該公司被審計年度利潤320萬元。
案例二（改編自《財會學習》2009年2月號）：
某商品流通企業旗下有39家獨立核算的連鎖超市（控股），年報審計時審計人员分析其增值税、所得稅稅負，均属當地中等水平，暫未發現異常波動。
随著現場審計工作的推進，審計人員發現，該公司與下属連鎖超市之間存在巨額的“發出商品”往來交易，該部分商品的賬面金额達1.5亿元。詢問公司財務負責人時，對方解釋稱，由於各門店的貨款常常无法及時核算，特别是新開張的連鎖店，開業促銷期間需要大量的商品鋪滿店面貨架，貨款得不到及時回籠。針對這种情况，總部与各連鎖超市都分别簽訂了分期收款銷售合同，以提高資金流轉效率和會計核算質量。
審計人員要求企業財務人員提供分期收款的銷售合同，但財務人員仅提供一份总部與39家連鎖超市分别簽訂的一年期合同，每間連鎖超市的付款期限通常為1~2个月，新開業的為3个月。在實際結算中，企業向門店配送的商品全部通過“發出商品”科目，門店收到的商品金額須控制在總部核定的数額内，超出額度的部份須在三日之内匯至企業（除經批准的特殊情况）。企業在收到匯回的貨款后開具銷售發票。
【我的看法】
從“實質重於形式”原則（Substance-over-the-Form Principle）出發，該公司實質上是在虛構分期收款的銷售交易，以推遲確認銷售收入，偷逃應納增值稅、消費稅等流轉稅項。理由如下：
a. 分期銷售合同須按發出貨物批次簽訂，亦即發出一批則簽訂一次，固定期限的合同不屬於分期銷售合同範疇；
b. 資金結算上，合同並未明確超市每次收貨并實現銷售後的付款期限，該公司亦未執行合同要件，給予下屬超市完全的延期付款權限；
綜上，審計人員應將該企業所有“發出商品”科目對應的存貨全數計入銷售成本中，開具發票的銷售收入在發生的當期確認為收入、其餘的計入“應收賬款”，期末編制合併報表時對未售出商品作內部抵消處理。
[轉載&改編]稅務實務案例：外企收購保稅區貨物內銷
轉載來源：中國會計視野論壇
國內A企業位於深圳保稅區，主營電子產品加工製造，產品銷往美國B企業。B企業此前將收購的A企業產品經香港轉口後銷往韓國、日本。如今，B企業在中國大陸境內發展了客戶C，計畫將B企業貨物也銷往C企業。A、B、C之間不存在關聯方關係。B企業貨物適用增值稅率17%，關稅稅率10%。
問題（有刪改）：
1、如何安排通關、清關路線，可使交易各方所耗費用及時間最少（走私不予考慮）？
2、貨物可否不出保稅區，俟完成紙面上的進出關手續後直接運往C企業處？如果不能，是否還需通過香港轉口？
3、在生產及交易過程中，美方的哪些行為會構成我國稅收法規中規定的“常設機構”（例如，派人前往生產現場監控生產質量）？
4、10%的關稅可否避免？
國內A企業位於深圳保稅區，主營電子產品加工製造，產品銷往美國B企業。B企業此前將收購的A企業產品經香港轉口後銷往韓國、日本。如今，B企業在中國大陸境內發展了客戶C，計畫將B企業貨物也銷往C企業。A、B、C之間不存在關聯方關係。B企業貨物適用增值稅率17%，關稅稅率10%。
問題（有刪改）：
1、如何安排通關、清關路線，可使交易各方所耗費用及時間最少（走私不予考慮）？
2、貨物可否不出保稅區，俟完成紙面上的進出關手續後直接運往C企業處？如果不能，是否還需通過香港轉口？
3、在生產及交易過程中，美方的哪些行為會構成我國稅收法規中規定的“常設機構”（例如，派人前往生產現場監控生產質量）？
4、10%的關稅可否避免？
[轉載][雁渡寒潭精華帖]某德勤員工辞職信
轉自：雁渡寒潭>>生命的故事
原作者：hzchuan
--------------------------------分割綫--------------------------------
與德勤諸君書——my farewell letter
壬午年秋，余辭太學以遊。其時，五雄逐鹿，海內未平。或曰：“德勤者，東海之主，其力強焉，其勢壯焉，不若往而投之，大業可圖。”余善其言，乃以孤窮身入德勤事之，歷今凡二載有余。其間大小數十戰，或盛或衰，或榮或哀，皆猶在目，不足與外人道矣。今欲辭歸，乃作文以記之。
初，拜為助理審計員一，往來州府間。春秋勞作，不舍晝夜，未敢有怠慢心。乃得識同輩手足數十人，興味相投，遂引為知己。日則相望於客戶之間，夜則侃談於網絡之上，忙則互傳片言於手機短信而親誼不減，閑則振聾發聵於錢櫃之廂而疲累未覺，出入差頭，往來金光，朝迎火車，暮送飛航，溫言笑語，寵辱兩忘。凡此瑣瑣，雖為陳跡，然如影歷歷，縱無羅縷紀存，亦不能忘矣。嗟夫！今余振衣奮起，環首而視，昔年於黃浦共起事者，所存不過十之四五，謂之“拔劍四顧而心茫然焉”，不為過矣。則雖年光倒流，舊時可再，而亦無與為印證者矣。噫！微斯人，吾誰與歸！
越明年，左遷助理審計員二，再遷準高級審計員，從楊公海蛟執底稿叩問，出入隨侍。楊公德隆望尊，更兼博學廣識，每發議論，左右鹹服其言。或訴辛勞疾苦，公謂余曰：“吾豈不知矣？汝以吾之勞頓減汝分毫乎？況今日所行，非為一時得失，乃將以有為也。”余服其言，乃以師事之，所獲甚，故常懷戴德之心。臨行，又以良言囑余。今雖遠徙江湖，未敢忘也。
若司徒大衛、曾浩、茅誌鴻、盛白、虞揚者，廟堂之重臣，德勤固所倚也，不以余鄙漏，寄余以大小諸事。余恐托付不效，惟窮思竭慮，謹言慎行以對，幸自度尚不辱使命。每遇不明，則援疑置理，俯身傾耳以請，遂得解。今當奉盞以謝之。
林弘、沈簡文、彭織英、王濱、許捷、羅曉玲、倪敏、趙懌、金毅、楊浩，此皆德勤之先達，雖才高於世，而無驕尚之情，不以余魯鈍，每請之，必循循而誘。故余雖愚，經年之中，卒獲有所聞。今既拜別，思之唏噓。
朱亞鋒、陳子煜、陳開來、馬文靜、胡海雲、蔣晶、翟立、彭蓮蓮、孔蕾、呂煒，皆世之良實，智慮忠純，余嘗與其共謀諸底稿事，故知其能。假以時日，必為股肱之材。余既遠遊，於君等功名成就時，亦當撫掌相慶之。
陳泳華、徐雅萍、孟令聆，久居所中，眾皆稱其曰能，余常以日程事咨之，然後施行，故得其助也甚。猶記當日，來福樓中圍鼎而烹，歌城之上倚弦縱聲，皆快事也。惜乎，舊事填膺，逼取便逝，惟借影象存照，聊作舊憶耳。
明曉經意，熟稔章規，此固余所得也；齒危發禿，氣籲目迷，此亦余所失也。余向日與眾人論及於此，無不嘆息於韶華之易逝也。嗚呼！今始，余之名當不復聞於諸人口耳，余之影亦不復見於晨昏星月，譬如曇花，生而至謝，只在須臾。經年以後，今日得觀余言而尚在者復有幾人，後繼者更胡以知余今日之所言？竊以為，不如歸去。“浴乎沂，風乎舞雩，詠而歸”，此誠余所願也。一別之後，他日或幸遇山水之間，余當執壺備觴，與君等共浮一大白！
今當遠離，執筆涕零，不知所言，頓首再拜而別。
原帖後記：
此公文筆蓋世當無其二。但文中所記之人皆忠誠大將良師益友之徒，所表之事盡相濡以沫對酒當歌之屬。鮮有涉及小人之輩或敏感之所在。惜乎，文采有余而啟示不足。嗟乎，才情可畏，然膽識稍遜。
當此臨別之際，贈君一言：莫愁前路無知己，天下何人不識君。
原作者：hzchuan
--------------------------------分割綫--------------------------------
與德勤諸君書——my farewell letter
壬午年秋，余辭太學以遊。其時，五雄逐鹿，海內未平。或曰：“德勤者，東海之主，其力強焉，其勢壯焉，不若往而投之，大業可圖。”余善其言，乃以孤窮身入德勤事之，歷今凡二載有余。其間大小數十戰，或盛或衰，或榮或哀，皆猶在目，不足與外人道矣。今欲辭歸，乃作文以記之。
初，拜為助理審計員一，往來州府間。春秋勞作，不舍晝夜，未敢有怠慢心。乃得識同輩手足數十人，興味相投，遂引為知己。日則相望於客戶之間，夜則侃談於網絡之上，忙則互傳片言於手機短信而親誼不減，閑則振聾發聵於錢櫃之廂而疲累未覺，出入差頭，往來金光，朝迎火車，暮送飛航，溫言笑語，寵辱兩忘。凡此瑣瑣，雖為陳跡，然如影歷歷，縱無羅縷紀存，亦不能忘矣。嗟夫！今余振衣奮起，環首而視，昔年於黃浦共起事者，所存不過十之四五，謂之“拔劍四顧而心茫然焉”，不為過矣。則雖年光倒流，舊時可再，而亦無與為印證者矣。噫！微斯人，吾誰與歸！
越明年，左遷助理審計員二，再遷準高級審計員，從楊公海蛟執底稿叩問，出入隨侍。楊公德隆望尊，更兼博學廣識，每發議論，左右鹹服其言。或訴辛勞疾苦，公謂余曰：“吾豈不知矣？汝以吾之勞頓減汝分毫乎？況今日所行，非為一時得失，乃將以有為也。”余服其言，乃以師事之，所獲甚，故常懷戴德之心。臨行，又以良言囑余。今雖遠徙江湖，未敢忘也。
若司徒大衛、曾浩、茅誌鴻、盛白、虞揚者，廟堂之重臣，德勤固所倚也，不以余鄙漏，寄余以大小諸事。余恐托付不效，惟窮思竭慮，謹言慎行以對，幸自度尚不辱使命。每遇不明，則援疑置理，俯身傾耳以請，遂得解。今當奉盞以謝之。
林弘、沈簡文、彭織英、王濱、許捷、羅曉玲、倪敏、趙懌、金毅、楊浩，此皆德勤之先達，雖才高於世，而無驕尚之情，不以余魯鈍，每請之，必循循而誘。故余雖愚，經年之中，卒獲有所聞。今既拜別，思之唏噓。
朱亞鋒、陳子煜、陳開來、馬文靜、胡海雲、蔣晶、翟立、彭蓮蓮、孔蕾、呂煒，皆世之良實，智慮忠純，余嘗與其共謀諸底稿事，故知其能。假以時日，必為股肱之材。余既遠遊，於君等功名成就時，亦當撫掌相慶之。
陳泳華、徐雅萍、孟令聆，久居所中，眾皆稱其曰能，余常以日程事咨之，然後施行，故得其助也甚。猶記當日，來福樓中圍鼎而烹，歌城之上倚弦縱聲，皆快事也。惜乎，舊事填膺，逼取便逝，惟借影象存照，聊作舊憶耳。
明曉經意，熟稔章規，此固余所得也；齒危發禿，氣籲目迷，此亦余所失也。余向日與眾人論及於此，無不嘆息於韶華之易逝也。嗚呼！今始，余之名當不復聞於諸人口耳，余之影亦不復見於晨昏星月，譬如曇花，生而至謝，只在須臾。經年以後，今日得觀余言而尚在者復有幾人，後繼者更胡以知余今日之所言？竊以為，不如歸去。“浴乎沂，風乎舞雩，詠而歸”，此誠余所願也。一別之後，他日或幸遇山水之間，余當執壺備觴，與君等共浮一大白！
今當遠離，執筆涕零，不知所言，頓首再拜而別。
原帖後記：
此公文筆蓋世當無其二。但文中所記之人皆忠誠大將良師益友之徒，所表之事盡相濡以沫對酒當歌之屬。鮮有涉及小人之輩或敏感之所在。惜乎，文采有余而啟示不足。嗟乎，才情可畏，然膽識稍遜。
當此臨別之際，贈君一言：莫愁前路無知己，天下何人不識君。
数字人生
學咗3年會計，發覺呢首歌好襯我地呢班日日同各款數字打交道嘅未來bean counter。
作曲：Sandy Linzer/Denny Randell
作詞：潘源良
編曲：劉志遠
演唱：陳奕迅
歌詞：
0624 3 0624700 3 0624770
5 34202 13942 4314
0624 3 0624700 3 0624770
5 34202 13942 4314 0624
填满一生 全是数字
谁会真正知是何用意
烦恼一生 全为数字
圆满的掌握问谁可以
明明刨正23 为何弹出41
谁人能够预知
4点34价位暴升变左1004
凭号码来认识
你的IQ 你的身家 你的体魄 你的一切
人与数字有许多怪事
看看计数机里幽禁几多人质
0434 0434 0232 0232
0646 0646 0878 0878
0515 0515 0242 0242
0696 0696 0272 0272
（REPEAT）
3 0624700
3 0624770
5 34202
13943 13424
作曲：Sandy Linzer/Denny Randell
作詞：潘源良
編曲：劉志遠
演唱：陳奕迅
歌詞：
0624 3 0624700 3 0624770
5 34202 13942 4314
0624 3 0624700 3 0624770
5 34202 13942 4314 0624
填满一生 全是数字
谁会真正知是何用意
烦恼一生 全为数字
圆满的掌握问谁可以
明明刨正23 为何弹出41
谁人能够预知
4点34价位暴升变左1004
凭号码来认识
你的IQ 你的身家 你的体魄 你的一切
人与数字有许多怪事
看看计数机里幽禁几多人质
0434 0434 0232 0232
0646 0646 0878 0878
0515 0515 0242 0242
0696 0696 0272 0272
（REPEAT）
3 0624700
3 0624770
5 34202
13943 13424
觀校園內“考證熱”有感……
以下這篇文章摘自本校自編的英語教材《英語新視點（English Viewpoints）》，此文真正出處為2004年5月27日的《21世紀英文報》增刊：
Are These Certificates All That Useful?
原標題：Are They All That Useful?
ZHANG Wei has a bagful of certificates: CET-6, TOEFL, IELTS, BEC（這是要出國留學麼？託福雅思一起上。不知都考了怎樣的成績？）, and one for computer skills whose initials she’s forgotten（NCRE，計算機等級考試）. Zhang got most of these credentials during her last year at university（大四一年就拿下了這麼多的證書，弓虽）.
Zhang, 25, now works in marketing for a Beijing-based advertising firm（S13一個，想進廣告公司，作品比證書重要多了）. But, sometimes she takes the slips of paper out just to have a look at them. Otherwise, she may forget them, and some are nearing their expiration date（現在才知道證書也有有效期？）.
Zhang explained that, yes, these certificates had given her a boost of confidence in the past. And, that getting them was itself a kind of learning experience. However, when it came to the job search itself, most of them didn’t seem to be particularly useful. “You have to think twice before deciding to take one of these tests（考上了再叫後來的人考證前三思而行，是不是有點過河拆橋的心理？）. That’s because it takes up not only your time, but your money as well（其實時間比金錢寶貴多了）. And, in the end, you’ll find that they’re not as valuable as you thought,” Zhang concluded.
In recent years, more university students and young professionals have become interested in international certificate exams. The most popular fields right now are English, IT and finance. The certification is in accordance with global norms. As more foreign enterprises come to China, the certificates are a simple way to give companies the kind of information they need to pick those with the relevant skills out of a large number of applicants. This reduces costs and speeds up the application process, according to HR experts. An international certificate can make it easier to get a job at a foreign-backed enterprise, which often pays better. A certificate is intended to show that a person has a certain ability or level of skill, and that can, of course, increase self-confidence and a sense of self-worth, the experts say（對了！證書的作用就體現在這裡，而且這個作用隨著持證人數的遞增而遞減）.
However, these exams do not come cheap. And, the exam process can be very long and difficult（米錯！費用高、耗時長素國外證書的特色）. A woman from Tsinghua University’s Finance Department, with the surname Hu, says she’s taking the CFA (Certified Financial Analyst) exam（一心非投行券商不嫁的麼？）. She says that, in all, the process will take about three years and cost about $1,500 (￥12,000)（整個中國大陸地區只有1,000多人攻下了CFA，而且多集中在投行、基金、資產管理、券商的中高層，可見這個證的含金量）.
Now, whether all this effort will pay off is still open to question, according to some insiders. Xiao Yang, an office worker who took an IT exam（考的什麽？微軟的MCSE？思科的CCNA/CCNP？） in Shanghai, rejects the notion that a certificate equals high pay（當然不等同啦）. “A certificate just lets the company pull your name quickly out of a pile of resumes and gives you a chance for an interview（實際作用）. It does not mean that you will be recruited if you get one of these certificates,” he said. “However, if you don’t have one, you’ll be eliminated immediately（不一定吧，工作經歷夠強悍的人往往不受證書的制約）.”
According to some HR experts, the foreign language and computer certificates are often necessary. But, it all depends on the position you’re applying for.
==========================讀後感的分割線 ===============================
我現在發現，其實自己不用在CPA這張也許一輩子用不到的證上吊死，即使我要干一輩子財務：
如果去企業，只管賬務：從業 => 初級職稱 => 中級職稱 => 高會職稱；
如果想進軍公司董事會：國外的註冊管理會計師（英國的CIMA、米國的CMA）
如果想扎根券商做經紀：證券從業 => 保薦人/CFA
Life is full of possibilities, may it give me the best one.
Are These Certificates All That Useful?
原標題：Are They All That Useful?
ZHANG Wei has a bagful of certificates: CET-6, TOEFL, IELTS, BEC（這是要出國留學麼？託福雅思一起上。不知都考了怎樣的成績？）, and one for computer skills whose initials she’s forgotten（NCRE，計算機等級考試）. Zhang got most of these credentials during her last year at university（大四一年就拿下了這麼多的證書，弓虽）.
Zhang, 25, now works in marketing for a Beijing-based advertising firm（S13一個，想進廣告公司，作品比證書重要多了）. But, sometimes she takes the slips of paper out just to have a look at them. Otherwise, she may forget them, and some are nearing their expiration date（現在才知道證書也有有效期？）.
Zhang explained that, yes, these certificates had given her a boost of confidence in the past. And, that getting them was itself a kind of learning experience. However, when it came to the job search itself, most of them didn’t seem to be particularly useful. “You have to think twice before deciding to take one of these tests（考上了再叫後來的人考證前三思而行，是不是有點過河拆橋的心理？）. That’s because it takes up not only your time, but your money as well（其實時間比金錢寶貴多了）. And, in the end, you’ll find that they’re not as valuable as you thought,” Zhang concluded.
In recent years, more university students and young professionals have become interested in international certificate exams. The most popular fields right now are English, IT and finance. The certification is in accordance with global norms. As more foreign enterprises come to China, the certificates are a simple way to give companies the kind of information they need to pick those with the relevant skills out of a large number of applicants. This reduces costs and speeds up the application process, according to HR experts. An international certificate can make it easier to get a job at a foreign-backed enterprise, which often pays better. A certificate is intended to show that a person has a certain ability or level of skill, and that can, of course, increase self-confidence and a sense of self-worth, the experts say（對了！證書的作用就體現在這裡，而且這個作用隨著持證人數的遞增而遞減）.
However, these exams do not come cheap. And, the exam process can be very long and difficult（米錯！費用高、耗時長素國外證書的特色）. A woman from Tsinghua University’s Finance Department, with the surname Hu, says she’s taking the CFA (Certified Financial Analyst) exam（一心非投行券商不嫁的麼？）. She says that, in all, the process will take about three years and cost about $1,500 (￥12,000)（整個中國大陸地區只有1,000多人攻下了CFA，而且多集中在投行、基金、資產管理、券商的中高層，可見這個證的含金量）.
Now, whether all this effort will pay off is still open to question, according to some insiders. Xiao Yang, an office worker who took an IT exam（考的什麽？微軟的MCSE？思科的CCNA/CCNP？） in Shanghai, rejects the notion that a certificate equals high pay（當然不等同啦）. “A certificate just lets the company pull your name quickly out of a pile of resumes and gives you a chance for an interview（實際作用）. It does not mean that you will be recruited if you get one of these certificates,” he said. “However, if you don’t have one, you’ll be eliminated immediately（不一定吧，工作經歷夠強悍的人往往不受證書的制約）.”
According to some HR experts, the foreign language and computer certificates are often necessary. But, it all depends on the position you’re applying for.
==========================讀後感的分割線 ===============================
我現在發現，其實自己不用在CPA這張也許一輩子用不到的證上吊死，即使我要干一輩子財務：
如果去企業，只管賬務：從業 => 初級職稱 => 中級職稱 => 高會職稱；
如果想進軍公司董事會：國外的註冊管理會計師（英國的CIMA、米國的CMA）
如果想扎根券商做經紀：證券從業 => 保薦人/CFA
Life is full of possibilities, may it give me the best one.
（英譯中）國際會計準則理事會主席Tweedie爵士將於2011年退休
國際會計準則理事會主席Tweedie爵士將於2011年退休
2009年12月7日 7:03 pm
* 基金會信託人將於2010年中任命繼任人
* 他推動了全球對國際財務報告準則(IFRS)的認可和接納
由Emily Chasan報導
紐約，12月7日 - 國際會計準則理事會(IASB)現任主席David Tweedie爵士將於2011年6月任期屆滿時退休，而資助該位於倫敦的會計準則制訂機構的基金會同日表示已開始尋找繼任者。
Tweedie主席將於2011年6月，亦即其第二個任期結束時從IASB主席之位退休，IASB為全球100多個國家和地區起草和修訂國際財務報告準則(IFRS)。與此同時，資助理事會的國際會計準則委員基金會(IASCF)信託人則於週一透露，已在全球範圍內開始尋找合適的繼任人，預計2010年下半年就會作出任命。
Tweedie爵士曾在KPMG會計師行任合夥人，於2001年獲任命為IASB主席。在此之前，他還在英國的會計準則理事會(UK ASB)首度全職擔任主席一職。Tweedie爵士在其任內牽頭推動了多國從本國會計準則向IFRS的過渡，極大地促進了全球會計準則的趨同。在米國會計準則向IFRS趨同的進程，他深入其中。
受金融危機及其後續事件影響，Tweedie爵士去年曾考慮辭職。當時，各國政治領袖紛紛對其及理事會施加壓力，要求改變現行的公允價值（“市場-市場”）會計確認與計量準則。但他最終仍任職，因為他希望繼續推動（全球會計準則）趨同的進程，進而最終達到IASB成立時“全球採用單一一套高質素會計準則”的目標。在G20設定的最後時限下，米國會計準則委員會(FASB)及國際會計準則理事會(IASB)進一步加大了完成主要的準則趨同項目的力度。
另據報導，米國證券交易委員會本月將作出決定，是否繼續執行較早前提出的路線圖，以使米國公司在2014年完全採用IFRS，以取代米國公認會計原則(GAAP)。
（報導：Emily Chasan；編輯：Andre Grenon）
IASB's Tweedie to retire when term ends in 2011
Mon Dec 7, 2009 7:03pm
* Trustees hope to name successor in mid-2010
* Tweedie has led push for global adoption of IFRS
By Emily Chasan
NEW YORK, Dec 7 (Reuters) - Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB), will retire when his term ends in June 2011, and the foundation that oversees the London-based accounting rule maker said on Monday it has begun searching for a successor.
Tweedie will retire at the end of June of 2011 when he completes his second term as the head of the IASB, which writes International Financial Reporting Standards (IFRS) for more than 100 countries. The trustees of the International Accounting Standards Committee Foundation, which oversees the board, said on Monday they have launched a global search for his successor and expect to make a decision in the second half of 2010.
Tweedie, a former partner at accounting firm KPMG, was appointed Chairman of the IASB in 2001. Prior to that, he had been the first full-time chairman of the UK accounting standard setter, the Accounting Standards Board. In his tenure at the IASB, Tweedie has led the push for more countries to switch from local accounting standards, to IFRS, greatly increasing the harmonization of accounting standards around the world. He is closely involved in an effort among accounting rule makers to converge US accounting rules with IFRS.
Tweedie considered resigning from his post late last year, amid the financial crisis, after political leaders effectively forced his board to change rules on mark-to-market or "fair value" accounting. But he has said he stayed because he wanted to continue the convergence process, which is beginning to reach its goal of having a single set of high quality accounting standards used around the globe. The US Financial Accounting Standards Board and the IASB have redoubled efforts to complete their major convergence projects by a June 2011 deadline set by the G20 group of leading countries.
U.S. securities regulators are expected to say this month whether they will continue with a proposed road map that would have U.S. companies using IFRS as soon as 2014, instead of U.S. Generally Accepted Accounting principles(GAAP).
(Reporting by Emily Chasan; editing by Andre Grenon)
2009年12月7日 7:03 pm
* 基金會信託人將於2010年中任命繼任人
* 他推動了全球對國際財務報告準則(IFRS)的認可和接納
由Emily Chasan報導
紐約，12月7日 - 國際會計準則理事會(IASB)現任主席David Tweedie爵士將於2011年6月任期屆滿時退休，而資助該位於倫敦的會計準則制訂機構的基金會同日表示已開始尋找繼任者。
Tweedie主席將於2011年6月，亦即其第二個任期結束時從IASB主席之位退休，IASB為全球100多個國家和地區起草和修訂國際財務報告準則(IFRS)。與此同時，資助理事會的國際會計準則委員基金會(IASCF)信託人則於週一透露，已在全球範圍內開始尋找合適的繼任人，預計2010年下半年就會作出任命。
Tweedie爵士曾在KPMG會計師行任合夥人，於2001年獲任命為IASB主席。在此之前，他還在英國的會計準則理事會(UK ASB)首度全職擔任主席一職。Tweedie爵士在其任內牽頭推動了多國從本國會計準則向IFRS的過渡，極大地促進了全球會計準則的趨同。在米國會計準則向IFRS趨同的進程，他深入其中。
受金融危機及其後續事件影響，Tweedie爵士去年曾考慮辭職。當時，各國政治領袖紛紛對其及理事會施加壓力，要求改變現行的公允價值（“市場-市場”）會計確認與計量準則。但他最終仍任職，因為他希望繼續推動（全球會計準則）趨同的進程，進而最終達到IASB成立時“全球採用單一一套高質素會計準則”的目標。在G20設定的最後時限下，米國會計準則委員會(FASB)及國際會計準則理事會(IASB)進一步加大了完成主要的準則趨同項目的力度。
另據報導，米國證券交易委員會本月將作出決定，是否繼續執行較早前提出的路線圖，以使米國公司在2014年完全採用IFRS，以取代米國公認會計原則(GAAP)。
（報導：Emily Chasan；編輯：Andre Grenon）
IASB's Tweedie to retire when term ends in 2011
Mon Dec 7, 2009 7:03pm
* Trustees hope to name successor in mid-2010
* Tweedie has led push for global adoption of IFRS
By Emily Chasan
NEW YORK, Dec 7 (Reuters) - Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB), will retire when his term ends in June 2011, and the foundation that oversees the London-based accounting rule maker said on Monday it has begun searching for a successor.
Tweedie will retire at the end of June of 2011 when he completes his second term as the head of the IASB, which writes International Financial Reporting Standards (IFRS) for more than 100 countries. The trustees of the International Accounting Standards Committee Foundation, which oversees the board, said on Monday they have launched a global search for his successor and expect to make a decision in the second half of 2010.
Tweedie, a former partner at accounting firm KPMG, was appointed Chairman of the IASB in 2001. Prior to that, he had been the first full-time chairman of the UK accounting standard setter, the Accounting Standards Board. In his tenure at the IASB, Tweedie has led the push for more countries to switch from local accounting standards, to IFRS, greatly increasing the harmonization of accounting standards around the world. He is closely involved in an effort among accounting rule makers to converge US accounting rules with IFRS.
Tweedie considered resigning from his post late last year, amid the financial crisis, after political leaders effectively forced his board to change rules on mark-to-market or "fair value" accounting. But he has said he stayed because he wanted to continue the convergence process, which is beginning to reach its goal of having a single set of high quality accounting standards used around the globe. The US Financial Accounting Standards Board and the IASB have redoubled efforts to complete their major convergence projects by a June 2011 deadline set by the G20 group of leading countries.
U.S. securities regulators are expected to say this month whether they will continue with a proposed road map that would have U.S. companies using IFRS as soon as 2014, instead of U.S. Generally Accepted Accounting principles(GAAP).
(Reporting by Emily Chasan; editing by Andre Grenon)
（英譯中）美證交會接受財務審計，被指不達標
作者：Jenna Greene
原出處：全美法律周刊
日期：2009年11月18日
假如還有哪個聯邦機構的財務報表能讓妳信任的話，那就是證券交易委員會（SEC）了。
可惜，事實並非如此。
本週一在美國審計總署（GAO）發布的財務報表審計報告中，證交會被指未達要求。審計總署發現，證交會“截止2009年6月30日，未對其財務報告建立有效的內部控制。”
作為其職責的一部分，證交會承擔著加強對上市公司財務披露規則與要求的監管的責任。顯然，在監管自己的時候（它）就不那麼在行了。例如，審計總署在報告中稱，SEC的總賬系統容許未經授權的人員複核、篡改甚至是銷毀數據資料，而且像那樣的“重大未授權行為”還可不被發現。
審計總署還發現，在解決那些問題前，SEC無法確定下列事實：
“1) 其財務報表，就總體而言，已妥為陳述；
2) 日常決策中所依據的信息準確、完整、及時，以及：
3) 敏感資料和財務信息已妥為保管。
同時，證交會也不能提供證據，證明其用於監控員工薪酬發放的控制已被準確、及時記錄。”
審計總署在認定證交會編制報送的財務報表“在所有重大方面公允陳述”的同時，亦標示出了證交會2008至2009財年內部控制中存在的“6個重大缺陷區域”。這6大區域是：
a. 信息安全；
b. 財務報告流程；
c. 司庫資金賬戶；
d. 注冊人存入存款；
e. 預算撥款；
f. 風險評估及監控流程。
審計總署認為，“考慮到在（監管）其注冊人財務報告中扮演的重要角色，有效解決上述問題對於維持證交會的信譽來說至關重要。”
在週一致審計總署分管財務管理與鑒證的董事James Dalkin的信中，證交會主席Mary Schapiro寫道：“我們致力於把尋求這些重大缺陷的解決方案列為最高程度的優先級，在接下來的數月裡，我們將改進標示的系統和流程，解決這些運作中存在的問題，以增強證交會在所有方面的內部控制。”
她同時還表示，“正如您和您的員工所注意到的，這些缺陷下面隱藏的問題已累積多年。其中的一些可以——並且將——在短時間內得到處理，但其它的需花更多的時間解決。”
SEC Fall Short in the Financial Audit
Author：Jenna Greene
Origin：The National Law Journal
Date：November 18, 2009
If there was one federal agency you'd expect to get its financial statements right, it's the Securities and Exchange Commission.
Or not.
Monday the SEC came up short in a financial audit released by the Government Accountability Office. The GAO found that the SEC "did not have effective internal control over its financial reporting as of Sept. 30, 2009."
As part of its mission, the SEC is charged with enforcing strict financial disclosure rules for public companies. Apparently, it is less adept at policing itself. For example, the GAO reported that SEC's general ledger system allows unauthorized personnel to view, manipulate or destroy data, and that "serious unauthorized activity" may remain undetected.
Until the SEC fixes these problems, the GAO found, the SEC can't be sure:
"1) its financial statements, taken as a whole, are fairly stated;
2) the information the SEC relies on to make decisions on a daily basis is accurate, complete, and timely; and:
3) sensitive data and financial information are appropriately safeguarded."
Nor could the SEC "provide evidence that it monitored controls over its payroll exception reports to ensure payroll transactions were recorded accurately and timely."
While the GAO did credit the SEC with producing statements that were "fairly stated in all material respects," it flagged "six significant deficiencies" for FY 2008 and 2009.
The six areas are:
a. information security;
b. financial reporting process;
c. fund balance with Treasury;
d. registrant deposits;
e. budgetary resources;
f. risk assessment and monitoring progress.
"Successfully addressing these issues is critical to maintaining SEC's credibility given its important role in the financial reporting process of registrants," the GAO found.
In a letter Monday to James Dalkin, the GAO's director of financial management and assurance, SEC Chairman Mary Schapiro wrote that "We are committed to making the resolution of these deficiencies a priority of the very highest order ... Over the coming months, we will tackle the systems and operational issues identified to enhance the SEC's controls in all areas."
原出處：全美法律周刊
日期：2009年11月18日
假如還有哪個聯邦機構的財務報表能讓妳信任的話，那就是證券交易委員會（SEC）了。
可惜，事實並非如此。
本週一在美國審計總署（GAO）發布的財務報表審計報告中，證交會被指未達要求。審計總署發現，證交會“截止2009年6月30日，未對其財務報告建立有效的內部控制。”
作為其職責的一部分，證交會承擔著加強對上市公司財務披露規則與要求的監管的責任。顯然，在監管自己的時候（它）就不那麼在行了。例如，審計總署在報告中稱，SEC的總賬系統容許未經授權的人員複核、篡改甚至是銷毀數據資料，而且像那樣的“重大未授權行為”還可不被發現。
審計總署還發現，在解決那些問題前，SEC無法確定下列事實：
“1) 其財務報表，就總體而言，已妥為陳述；
2) 日常決策中所依據的信息準確、完整、及時，以及：
3) 敏感資料和財務信息已妥為保管。
同時，證交會也不能提供證據，證明其用於監控員工薪酬發放的控制已被準確、及時記錄。”
審計總署在認定證交會編制報送的財務報表“在所有重大方面公允陳述”的同時，亦標示出了證交會2008至2009財年內部控制中存在的“6個重大缺陷區域”。這6大區域是：
a. 信息安全；
b. 財務報告流程；
c. 司庫資金賬戶；
d. 注冊人存入存款；
e. 預算撥款；
f. 風險評估及監控流程。
審計總署認為，“考慮到在（監管）其注冊人財務報告中扮演的重要角色，有效解決上述問題對於維持證交會的信譽來說至關重要。”
在週一致審計總署分管財務管理與鑒證的董事James Dalkin的信中，證交會主席Mary Schapiro寫道：“我們致力於把尋求這些重大缺陷的解決方案列為最高程度的優先級，在接下來的數月裡，我們將改進標示的系統和流程，解決這些運作中存在的問題，以增強證交會在所有方面的內部控制。”
她同時還表示，“正如您和您的員工所注意到的，這些缺陷下面隱藏的問題已累積多年。其中的一些可以——並且將——在短時間內得到處理，但其它的需花更多的時間解決。”
SEC Fall Short in the Financial Audit
Author：Jenna Greene
Origin：The National Law Journal
Date：November 18, 2009
If there was one federal agency you'd expect to get its financial statements right, it's the Securities and Exchange Commission.
Or not.
Monday the SEC came up short in a financial audit released by the Government Accountability Office. The GAO found that the SEC "did not have effective internal control over its financial reporting as of Sept. 30, 2009."
As part of its mission, the SEC is charged with enforcing strict financial disclosure rules for public companies. Apparently, it is less adept at policing itself. For example, the GAO reported that SEC's general ledger system allows unauthorized personnel to view, manipulate or destroy data, and that "serious unauthorized activity" may remain undetected.
Until the SEC fixes these problems, the GAO found, the SEC can't be sure:
"1) its financial statements, taken as a whole, are fairly stated;
2) the information the SEC relies on to make decisions on a daily basis is accurate, complete, and timely; and:
3) sensitive data and financial information are appropriately safeguarded."
Nor could the SEC "provide evidence that it monitored controls over its payroll exception reports to ensure payroll transactions were recorded accurately and timely."
While the GAO did credit the SEC with producing statements that were "fairly stated in all material respects," it flagged "six significant deficiencies" for FY 2008 and 2009.
The six areas are:
a. information security;
b. financial reporting process;
c. fund balance with Treasury;
d. registrant deposits;
e. budgetary resources;
f. risk assessment and monitoring progress.
"Successfully addressing these issues is critical to maintaining SEC's credibility given its important role in the financial reporting process of registrants," the GAO found.
In a letter Monday to James Dalkin, the GAO's director of financial management and assurance, SEC Chairman Mary Schapiro wrote that "We are committed to making the resolution of these deficiencies a priority of the very highest order ... Over the coming months, we will tackle the systems and operational issues identified to enhance the SEC's controls in all areas."
Schapiro continued, "As you and your staff noted, the issues that underlie these deficiencies have been building and accumulating for years. While some of them can -- and will -- be addressed quickly, others will take more time to solve."
（英譯中）外籍人士獲准在華開設合夥企業
原出處：《南華早報》2009年12月3日B1版
原作者：Eric Ng
昨日，北京政府頒布《外國企業或者個人在中國境内設立合夥企業管理辦法》，准許外國企業或個人在華投資設立合夥企業，給予了他們又一條在中國經商的渠道。然而，由於監管機構表示缺乏相關的監管經驗、以及需要深入研究該類型企業所存在的風險，投資為目的的合夥企業并不在其中。
《管理辦法》由國務院於昨日頒布。該《管理辦法》將於2010年3月1日起生效。“國家鼓勵具有先進技術及管理經驗的外國企業或者個人在中國境內設立合夥企業，促進現代服務業等產業的發展。”國務院在接受新華社采訪時表示。
相較于公司制企業，合夥企業一般在管理架構和資本貢獻方面更為靈活。許多會計服務機構、律師事務所和投資公司以合夥企業的形式運作。與公司制企業不同的是，除有限合夥企業外，合夥企業業主在債務清償上不受法律中限額條款的保護。
中國目前尚無專門規範調整外國企業及個人設立的合夥企業的法規。中央政府僅在2007年批准由内資企業或中國公民設立的合夥企業。但外商可通過設立外資全資擁有的實體或在中國境內設立聯營公司、再根據《合夥企業法》中規範內資實體的條款設立合夥企業的方式來規避。不過，類似的方案常常人民幣兌換方面受到限制。即便如此，在北京、天津、上海、重慶等鼓勵外商投資辦廠的城市，地方政府有一系列的措施幫助外商規劃其業務發展以減少對其帶來的不便影響。
在新的《管理辦法》下，外商可直接設立不以投資為目的（如製造、咨詢等）的合夥企業。如以投資為目的，外商可按現行法規直接設立風險投資等類型的合夥企業，但投資對象僅限高科技公司。
安理國際律師事務所的一位上海合夥人鄒姬對此表示，按照新《管理辦法》設立外資或聯營的合夥企業，有利之處在於審批流程簡化、並享有稅收優勢。這是因為在合夥企業中，僅合夥人個人所得需納稅，不同於公司制企業，所得稅針對公司及（股東）個人層面開征。
新的《管理辦法》同時規定，申請人僅需向當地工商行政管理機關提交申請，而非更高層級的商務部。“在實際情況里，這還要看當地工商管理部門在審批的過程中是否需要請示商務部。”鄒濟補充道。獲權審批的各地工商行政管理部門目前尚無任何審核外商投資合夥企業的經驗。
然而，《管理辦法》還規定，申請設立登記時申請人需提交有關符合《外商投資產業政策目錄》的說明，該目錄列出了所有鼓勵、限制或禁止外資的產業領域。同時，當地工商行政管理部門接受申請後，還應同時將有關登記信息通報同級商務主管部門。
Author: Eric Ng
Beijing yesterday issued new rules that allow foreign firms to set up partnerships on the mainland, giving foreigners another avenue to conduct business in the country. The new regulations do not cover investment-oriented partnerships, as regulators said they lack experience in dealing with these businesses and need to study their risks.
The State Council released the regulations yesterday. They will take effect on March 1. "The nation encourages foreign enterprises or individuals with advanced technology and management experience to set up partnerships on the mainland, to help spur development of industries including services," the cabinet said.
Partnerships generally enjoy more flexibility in management structure and capital contribution than corporations. Many accountancies, law firms and investment firms are run as partnerships. Except for limited partnerships, owners are not protected by limitations on their legal liabilities, unlike owners of a corporation.
China does not have regulations governing partnerships by foreign firms or individuals. The central government permitted partnerships among domestic entities or individuals only in 2007. Foreigners circumvent this by setting up wholly foreign-owned entities or joint-venture companies on the mainland that, in return, form partnerships based on the rules governing partnerships among domestic entities or individuals. However, such arrangements may face restrictions on foreign exchange conversions into yuan. Still, in cities that encourage foreigners to set up private firms, such as Tianjin, Shanghai, Beijing and Chongqing, governments have helped investors structure their businesses to minimise inconvenience.
Under the new regulations, foreigners are allowed to directly form partnerships but mainly for non-investment purposes, such as manufacturing or consulting. For investment purposes, foreigners can set up venture capital partnerships directly under current rules, but their investment scope is limited to technology companies.
Zou Ji, a Shanghai partner of international law firm Allen & Overy, said the advantages of partnerships over joint ventures or wholly foreign-owned entities under the new rules include a more favourable tax treatment and simpler approval process. This is so because in a partnership, taxes are charged only on the partners' personal income, unlike in corporations, where taxes are imposed at the corporate and individual levels.
The new rules also state that partnership applicants only need to apply to the local unit of the State Administration of Industry and Commerce instead of the higher-level Ministry of Commerce. "However, it remains to be seen as to whether the local administration of industry and commerce will consult the ministry during the course of approval, in practice." Zou said. The local industry and commerce units, which are to approve the partnerships, do not have any experience reviewing foreign investments.
But the new rules require applicants to prove their investments comply with the ministry's foreign investment catalogue, which lists areas where foreign investments is encouraged, restricted or prohibited. Also, the local units are required to report to the ministry, after accepting the registrations.
原作者：Eric Ng
昨日，北京政府頒布《外國企業或者個人在中國境内設立合夥企業管理辦法》，准許外國企業或個人在華投資設立合夥企業，給予了他們又一條在中國經商的渠道。然而，由於監管機構表示缺乏相關的監管經驗、以及需要深入研究該類型企業所存在的風險，投資為目的的合夥企業并不在其中。
《管理辦法》由國務院於昨日頒布。該《管理辦法》將於2010年3月1日起生效。“國家鼓勵具有先進技術及管理經驗的外國企業或者個人在中國境內設立合夥企業，促進現代服務業等產業的發展。”國務院在接受新華社采訪時表示。
相較于公司制企業，合夥企業一般在管理架構和資本貢獻方面更為靈活。許多會計服務機構、律師事務所和投資公司以合夥企業的形式運作。與公司制企業不同的是，除有限合夥企業外，合夥企業業主在債務清償上不受法律中限額條款的保護。
中國目前尚無專門規範調整外國企業及個人設立的合夥企業的法規。中央政府僅在2007年批准由内資企業或中國公民設立的合夥企業。但外商可通過設立外資全資擁有的實體或在中國境內設立聯營公司、再根據《合夥企業法》中規範內資實體的條款設立合夥企業的方式來規避。不過，類似的方案常常人民幣兌換方面受到限制。即便如此，在北京、天津、上海、重慶等鼓勵外商投資辦廠的城市，地方政府有一系列的措施幫助外商規劃其業務發展以減少對其帶來的不便影響。
在新的《管理辦法》下，外商可直接設立不以投資為目的（如製造、咨詢等）的合夥企業。如以投資為目的，外商可按現行法規直接設立風險投資等類型的合夥企業，但投資對象僅限高科技公司。
安理國際律師事務所的一位上海合夥人鄒姬對此表示，按照新《管理辦法》設立外資或聯營的合夥企業，有利之處在於審批流程簡化、並享有稅收優勢。這是因為在合夥企業中，僅合夥人個人所得需納稅，不同於公司制企業，所得稅針對公司及（股東）個人層面開征。
新的《管理辦法》同時規定，申請人僅需向當地工商行政管理機關提交申請，而非更高層級的商務部。“在實際情況里，這還要看當地工商管理部門在審批的過程中是否需要請示商務部。”鄒濟補充道。獲權審批的各地工商行政管理部門目前尚無任何審核外商投資合夥企業的經驗。
然而，《管理辦法》還規定，申請設立登記時申請人需提交有關符合《外商投資產業政策目錄》的說明，該目錄列出了所有鼓勵、限制或禁止外資的產業領域。同時，當地工商行政管理部門接受申請後，還應同時將有關登記信息通報同級商務主管部門。
Beijing allows foreigners to set up partnerships
Origin: SCMP 2009.12.03 B1Author: Eric Ng
Beijing yesterday issued new rules that allow foreign firms to set up partnerships on the mainland, giving foreigners another avenue to conduct business in the country. The new regulations do not cover investment-oriented partnerships, as regulators said they lack experience in dealing with these businesses and need to study their risks.
The State Council released the regulations yesterday. They will take effect on March 1. "The nation encourages foreign enterprises or individuals with advanced technology and management experience to set up partnerships on the mainland, to help spur development of industries including services," the cabinet said.
Partnerships generally enjoy more flexibility in management structure and capital contribution than corporations. Many accountancies, law firms and investment firms are run as partnerships. Except for limited partnerships, owners are not protected by limitations on their legal liabilities, unlike owners of a corporation.
China does not have regulations governing partnerships by foreign firms or individuals. The central government permitted partnerships among domestic entities or individuals only in 2007. Foreigners circumvent this by setting up wholly foreign-owned entities or joint-venture companies on the mainland that, in return, form partnerships based on the rules governing partnerships among domestic entities or individuals. However, such arrangements may face restrictions on foreign exchange conversions into yuan. Still, in cities that encourage foreigners to set up private firms, such as Tianjin, Shanghai, Beijing and Chongqing, governments have helped investors structure their businesses to minimise inconvenience.
Under the new regulations, foreigners are allowed to directly form partnerships but mainly for non-investment purposes, such as manufacturing or consulting. For investment purposes, foreigners can set up venture capital partnerships directly under current rules, but their investment scope is limited to technology companies.
Zou Ji, a Shanghai partner of international law firm Allen & Overy, said the advantages of partnerships over joint ventures or wholly foreign-owned entities under the new rules include a more favourable tax treatment and simpler approval process. This is so because in a partnership, taxes are charged only on the partners' personal income, unlike in corporations, where taxes are imposed at the corporate and individual levels.
The new rules also state that partnership applicants only need to apply to the local unit of the State Administration of Industry and Commerce instead of the higher-level Ministry of Commerce. "However, it remains to be seen as to whether the local administration of industry and commerce will consult the ministry during the course of approval, in practice." Zou said. The local industry and commerce units, which are to approve the partnerships, do not have any experience reviewing foreign investments.
But the new rules require applicants to prove their investments comply with the ministry's foreign investment catalogue, which lists areas where foreign investments is encouraged, restricted or prohibited. Also, the local units are required to report to the ministry, after accepting the registrations.
2010年9月4日星期六
Finale: The Thank-You Letter from PwC
立此存照吧，紀念自己“雖千人吾往矣”的曾經和決絕。
PricewaterhouseCoopers - FY 2010 Summer Internship - Thank You Letter
发件人：PwC_Graduate_Recruitment@cn.pwc.com
发送时间：2010年6月24日 14:55
THIS IS A SYSTEM GENERATED EMAIL, PLEASE DO NOT REPLY.
Dear Mr XXX,
Ref: ******
Thank you for attending our Manager Interview of FY2010 Summer Internship. While we believe that your credentials are strong and you have great potential, after careful consideration, we regret that we are unable to consider you for a position at this time. Our hiring process is highly competitive and we had to narrow our consideration to candidates who more closely match our requirements.
Thank you for the time and effort put into pursuing this position. We would like to take this opportunity to wish you every success and sincerely hope that you could continuously pay attention to us in the future.
Yours sincerely,
Graduate Recruitment Team
PricewaterhouseCoopers China Firm
_________________________________________________________________
The information transmitted is intended only for the person or entity to which it is addressed and may contain confidential and/or privileged material. Any review, retransmission, dissemination or other use of, or taking of any action in reliance upon, this information by persons or entities other than the intended recipient is prohibited. If you received this in error, please contact the sender and delete the material from any computer. Any views or opinions expressed in this email are solely those of the author and do not necessarily represent those of PwC.
PricewaterhouseCoopers - FY 2010 Summer Internship - Thank You Letter
发件人：PwC_Graduate_Recruitment@cn.pwc.com
发送时间：2010年6月24日 14:55
THIS IS A SYSTEM GENERATED EMAIL, PLEASE DO NOT REPLY.
Dear Mr XXX,
Ref: ******
Thank you for attending our Manager Interview of FY2010 Summer Internship. While we believe that your credentials are strong and you have great potential, after careful consideration, we regret that we are unable to consider you for a position at this time. Our hiring process is highly competitive and we had to narrow our consideration to candidates who more closely match our requirements.
Thank you for the time and effort put into pursuing this position. We would like to take this opportunity to wish you every success and sincerely hope that you could continuously pay attention to us in the future.
Yours sincerely,
Graduate Recruitment Team
PricewaterhouseCoopers China Firm
_________________________________________________________________
The information transmitted is intended only for the person or entity to which it is addressed and may contain confidential and/or privileged material. Any review, retransmission, dissemination or other use of, or taking of any action in reliance upon, this information by persons or entities other than the intended recipient is prohibited. If you received this in error, please contact the sender and delete the material from any computer. Any views or opinions expressed in this email are solely those of the author and do not necessarily represent those of PwC.
PwC 2010 Summer Intern: Q&A
This section has been designed to help us evaluate you as an individual and differentiate you from other candidates. Please answer each of the following questions within maximum characters.
1. PwC aims at maintaining high standard of professionalism. Please provide details of a situation and the outcome that you were engaged in a task/ assignment that you took different approach or had different opinion from that of other people (any levels) involved. Please share how you reacted to the situation and the rationale of your reaction.
Your answer should not be more than 2000 character space (includes letters, space and punctuation).
On the summer vacation of my freshman year, I was in an social service team. Co-leading 6 team members, I was assigned to a research project about social and economic development of a small town. To gather information and data necessary for it, I and my team members mainly took the following measures:
a) we interviewed villagers, teachers, a factory manager and local officialsof the town;
b) we read and copied governmental documents (with authorization);
c) we searched the government website for detailed data.
Finally, we drafted and finalized the research report in time.
2. We are running our business in a rapidly changing environment. Describe an experience that you were learning or working in a new environment or adopting a new approach/ methodology to learn or work. Please share specifically what was the experience, the challenges came across and the way you dealt with the issues, and the overall outcome. Furthermore, elaborate what you will do differently if you face similar challenges again in the future.
Your answer should not be more than 1000 character space (includes letters, space and punctuation).
After I signed up to work for the 106th Canton Fair, there were only 2 days arranged for me and other registration staff to familiarize the client/service Foreign Buyer Registration System. To deal with this challenge, I:
a) read the operating manual thoroughly;
b) drawed the big picture of the whole system and the registration process, and:
c) listed major problems that might occur.
Also, I collaborated with my team members, assuring precision in every step of our job. As of the outcome, we made mistakes in only 1 foreign guests out of 211 ones.
3. PwC offers services to diverse types of clients. If you were to join PwC, which industry/ business sector/ of clients or in particular a specific client would be interested to you? What services do you think PwC would be providing to enhance the clients’ success? Please note the industry or client you name does not have to be in current PwC client portfolio.
Your answer should not be more than 1000 character space (includes letters, space and punctuation).
The aviation industry. Airlines, large and small, have been facing remarkable operational costs, along with fierce market competition. As an international accounting firm, PwC can assist clients of this business sector by:
a) optimizing its internal control system (ICS);
b) providing practical proposals for its tax schemes, and:
c) restructuring its unique and complicated operational process.
1. PwC aims at maintaining high standard of professionalism. Please provide details of a situation and the outcome that you were engaged in a task/ assignment that you took different approach or had different opinion from that of other people (any levels) involved. Please share how you reacted to the situation and the rationale of your reaction.
Your answer should not be more than 2000 character space (includes letters, space and punctuation).
On the summer vacation of my freshman year, I was in an social service team. Co-leading 6 team members, I was assigned to a research project about social and economic development of a small town. To gather information and data necessary for it, I and my team members mainly took the following measures:
a) we interviewed villagers, teachers, a factory manager and local officialsof the town;
b) we read and copied governmental documents (with authorization);
c) we searched the government website for detailed data.
Finally, we drafted and finalized the research report in time.
2. We are running our business in a rapidly changing environment. Describe an experience that you were learning or working in a new environment or adopting a new approach/ methodology to learn or work. Please share specifically what was the experience, the challenges came across and the way you dealt with the issues, and the overall outcome. Furthermore, elaborate what you will do differently if you face similar challenges again in the future.
Your answer should not be more than 1000 character space (includes letters, space and punctuation).
After I signed up to work for the 106th Canton Fair, there were only 2 days arranged for me and other registration staff to familiarize the client/service Foreign Buyer Registration System. To deal with this challenge, I:
a) read the operating manual thoroughly;
b) drawed the big picture of the whole system and the registration process, and:
c) listed major problems that might occur.
Also, I collaborated with my team members, assuring precision in every step of our job. As of the outcome, we made mistakes in only 1 foreign guests out of 211 ones.
3. PwC offers services to diverse types of clients. If you were to join PwC, which industry/ business sector/ of clients or in particular a specific client would be interested to you? What services do you think PwC would be providing to enhance the clients’ success? Please note the industry or client you name does not have to be in current PwC client portfolio.
Your answer should not be more than 1000 character space (includes letters, space and punctuation).
The aviation industry. Airlines, large and small, have been facing remarkable operational costs, along with fierce market competition. As an international accounting firm, PwC can assist clients of this business sector by:
a) optimizing its internal control system (ICS);
b) providing practical proposals for its tax schemes, and:
c) restructuring its unique and complicated operational process.
KPMG 2010 Summer Intern: Q&A
雖然甫一開始就猜到了結果，但我還是堅持申了，為的是自己曾經在圖書館死啃CPA的那段日子。
Question 1 - Please give a brief summary of your current recreational and leisure activities, including sports and hobbies.
Generally, I'm in favour of long-distance bike trips, with the longest distance kept in record being 61.7 km (round-trip). Besides strenghthening my body, this hobby enlarged my eyesight, discovering diversed beauty of this city. Above all, my ability of identifying routes and direction got reinforced.
Question 2 - What clubs and societies are you a member of and in what capacity?
During my sophomore year, I was a member of Cycling Association of the university. Though titled as a general staff, I still participated in the organization of 7 large-scale major bicycle trips. Through the experience I learned how to collaborate with other staff to assure evey trip's success.
Question 3 - What factors have influenced your career choice?
Basically, my current career choice is to work as an auditor. It is influenced by the following factors:
a. My desire of personal independence. Auditing emphasizes independence requirements on its staff, stimulating me for thorough growth;
b. The self-cultivated interest of my major. I've been self-studying CICPA courses
c. Endurance of my physical strength. I used to ride from my dormitory to the KPMG Guangzhou Office, which only took me less than 2.5 hours.
Question 4 - Outline your career ambitions and objectives.
Based on the career choice above, my career ambitions and objectives are listed as follows.
Career Ambition: Being an excellent professional in both public accounting and corporate finance.
Career Objectives:
i. Completing a smooth identity transformation, from a student to an audit staff;
ii. Forming a systematic and logical understanding of auditing, corporate finance, and capital markets.
Question 5 - At KPMG our global values guide the way that we interact with each other and help to create our open, friendly and supportive culture. Please tell us about a situation where you have used two of KPMG's values to achieve a positive outcome.
During my freshman year, I was elected in-charge of academic affairs of the class. Facing classmates in transition to college life, I mainly took the following measures to form academic atmosphere in the class.
a. I kept picking and sharing technical articles to them, and:
b. I carefully ran the daily attendance review, filing regular statistics report to my supervisor.
Finally, I was awarded for my work. Moreover, I saw my classmates teamed up, and got the first prize in the 1st Financial and Accounting Competition on Apr 29th, 2010.
Question 1 - Please give a brief summary of your current recreational and leisure activities, including sports and hobbies.
Generally, I'm in favour of long-distance bike trips, with the longest distance kept in record being 61.7 km (round-trip). Besides strenghthening my body, this hobby enlarged my eyesight, discovering diversed beauty of this city. Above all, my ability of identifying routes and direction got reinforced.
Question 2 - What clubs and societies are you a member of and in what capacity?
During my sophomore year, I was a member of Cycling Association of the university. Though titled as a general staff, I still participated in the organization of 7 large-scale major bicycle trips. Through the experience I learned how to collaborate with other staff to assure evey trip's success.
Question 3 - What factors have influenced your career choice?
Basically, my current career choice is to work as an auditor. It is influenced by the following factors:
a. My desire of personal independence. Auditing emphasizes independence requirements on its staff, stimulating me for thorough growth;
b. The self-cultivated interest of my major. I've been self-studying CICPA courses
c. Endurance of my physical strength. I used to ride from my dormitory to the KPMG Guangzhou Office, which only took me less than 2.5 hours.
Question 4 - Outline your career ambitions and objectives.
Based on the career choice above, my career ambitions and objectives are listed as follows.
Career Ambition: Being an excellent professional in both public accounting and corporate finance.
Career Objectives:
i. Completing a smooth identity transformation, from a student to an audit staff;
ii. Forming a systematic and logical understanding of auditing, corporate finance, and capital markets.
Question 5 - At KPMG our global values guide the way that we interact with each other and help to create our open, friendly and supportive culture. Please tell us about a situation where you have used two of KPMG's values to achieve a positive outcome.
During my freshman year, I was elected in-charge of academic affairs of the class. Facing classmates in transition to college life, I mainly took the following measures to form academic atmosphere in the class.
a. I kept picking and sharing technical articles to them, and:
b. I carefully ran the daily attendance review, filing regular statistics report to my supervisor.
Finally, I was awarded for my work. Moreover, I saw my classmates teamed up, and got the first prize in the 1st Financial and Accounting Competition on Apr 29th, 2010.
一些小感悟……
1、男人應該把自己的工作/專業當成是第二個lp，至少是GF。
2、現金流是企業的血液，資產是企業的五臟六腑，所有者權益是企業的胚胎幹細胞和造血幹細胞。
3、在房地產業，現金為王；在家電業，渠道為王；在電信業，“關系”為王。
4、做審計就像監考，不同的是監考老師很少對作弊行為“抓大放小”，而且監考老師沒有批卷子的義務。
5、求職面試膽子要大一些，敢於霸面，不能像niang er men一樣，看準了的，就大膽的面、大膽的吹。
6、我們對於父母而言是長期股權投資，小時候用成本法核算、長大了改用權益法。父母對於我們則是長期應付款，不僅要折現，而且還要計提利息費用。
7、理想和信念這種東西，只有在你真正相信它的時候，它才對你有用。
8、為什麽男人總覺得初戀最美好？因為初戀大多以失敗告終。這樣看來，如果把婚姻看作一項無形資產的話，那麽一場失敗的初戀就是男人為後來的婚姻支付的研究費用，應計入當期損益。
9、生活不會一下子置你於絕境，它只會讓你在日復一日、年復一年的循環中逐漸平庸。
10、從統計學的角度來看。非正常狀態下發生的愛情大多不得善終。
2、現金流是企業的血液，資產是企業的五臟六腑，所有者權益是企業的胚胎幹細胞和造血幹細胞。
3、在房地產業，現金為王；在家電業，渠道為王；在電信業，“關系”為王。
4、做審計就像監考，不同的是監考老師很少對作弊行為“抓大放小”，而且監考老師沒有批卷子的義務。
5、求職面試膽子要大一些，敢於霸面，不能像niang er men一樣，看準了的，就大膽的面、大膽的吹。
6、我們對於父母而言是長期股權投資，小時候用成本法核算、長大了改用權益法。父母對於我們則是長期應付款，不僅要折現，而且還要計提利息費用。
7、理想和信念這種東西，只有在你真正相信它的時候，它才對你有用。
8、為什麽男人總覺得初戀最美好？因為初戀大多以失敗告終。這樣看來，如果把婚姻看作一項無形資產的話，那麽一場失敗的初戀就是男人為後來的婚姻支付的研究費用，應計入當期損益。
9、生活不會一下子置你於絕境，它只會讓你在日復一日、年復一年的循環中逐漸平庸。
10、從統計學的角度來看。非正常狀態下發生的愛情大多不得善終。
實務案例：特殊業務的處理（修改版）
案例描述：
甲公司主營業務為鐵路配套系統製造，最近承攬了一筆長期供應（5年以上）特種產品且金額巨大的訂單。為完成該訂單，該公司需引進一條該特種產品的專屬生產線，同時利用甲公司自有閒置的車間場地進行生產。經詢價，生產線需3,000萬元，超出甲公司資金承受能力範圍。
甲公司多年的合作夥伴、主要零配件供應商丁公司得知後，向甲公司老闆提出丁公司愿意出資3,000萬元訂購該生產線，並將其安裝在甲公司的閒置車間場地內，平時由丁公司派人加工特種產品。條件是甲公司每年除了以正常情況下的市場價格收購丁公司加工出來的特種產品之外，還需額外支付660萬元，以抵頂設備購置款，（i.e. 甲公司要花比市價多660萬元的錢來收購丁公司加工出來的產品）兩筆款項合在一起交納。該生產線5年後的公允價值為900萬元，屆時還可再使用5年，但丁公司愿意以300萬元價格將其轉賣給甲公司。
經過協商談判，甲公司、丁公司、生產線生產廠家已簽署相關協議。
案例問題：甲公司應如何對該生產線進行會計確認、計量，作出何種會計處理？
===========================疑惑的分割線===========================
觀點A：甲公司應將其確認為融資租入的固定資產
理由：符合《企業會計準則第21號——租賃》第6條的判斷標準。該生產線需求方在甲公司，每年額外支付的660萬元符合租金的標準，300萬元的買價低於其900萬元的公允價值，歷年租金折現（同期銀行貸款利率為6%）後加上買價近似等於生產線引進時的公允價值。
方法：以3,000萬元作為入賬價值，長期應付款660×5+300=3,600萬元，二者差額600萬元計入“未確認融資費用”，在5年內按實際利率法攤銷。
觀點B：甲公司應將其確認為分期購入的固定資產
理由：甲公司在前5年並未取得生產線使用權，且丁公司無央行審批的融資租賃資質，協議并未明確“租賃”字樣。
方法：入賬價值=歷年租金加上買價折現=660×4.212+300×0.747=3,004.02萬元，長期應付款660×5+300=3,600萬元，二者差額595.98萬元計入“未確認融資費用”，在5年內按實際利率法攤銷。
觀點C：甲公司現時不應作任何賬務處理
理由：發票抬頭注明為丁公司，權屬在丁公司
方法：5年後按一般購進方式處理，入賬價值=300萬元。
甲公司主營業務為鐵路配套系統製造，最近承攬了一筆長期供應（5年以上）特種產品且金額巨大的訂單。為完成該訂單，該公司需引進一條該特種產品的專屬生產線，同時利用甲公司自有閒置的車間場地進行生產。經詢價，生產線需3,000萬元，超出甲公司資金承受能力範圍。
甲公司多年的合作夥伴、主要零配件供應商丁公司得知後，向甲公司老闆提出丁公司愿意出資3,000萬元訂購該生產線，並將其安裝在甲公司的閒置車間場地內，平時由丁公司派人加工特種產品。條件是甲公司每年除了以正常情況下的市場價格收購丁公司加工出來的特種產品之外，還需額外支付660萬元，以抵頂設備購置款，（i.e. 甲公司要花比市價多660萬元的錢來收購丁公司加工出來的產品）兩筆款項合在一起交納。該生產線5年後的公允價值為900萬元，屆時還可再使用5年，但丁公司愿意以300萬元價格將其轉賣給甲公司。
經過協商談判，甲公司、丁公司、生產線生產廠家已簽署相關協議。
案例問題：甲公司應如何對該生產線進行會計確認、計量，作出何種會計處理？
===========================疑惑的分割線===========================
觀點A：甲公司應將其確認為融資租入的固定資產
理由：符合《企業會計準則第21號——租賃》第6條的判斷標準。該生產線需求方在甲公司，每年額外支付的660萬元符合租金的標準，300萬元的買價低於其900萬元的公允價值，歷年租金折現（同期銀行貸款利率為6%）後加上買價近似等於生產線引進時的公允價值。
方法：以3,000萬元作為入賬價值，長期應付款660×5+300=3,600萬元，二者差額600萬元計入“未確認融資費用”，在5年內按實際利率法攤銷。
觀點B：甲公司應將其確認為分期購入的固定資產
理由：甲公司在前5年並未取得生產線使用權，且丁公司無央行審批的融資租賃資質，協議并未明確“租賃”字樣。
方法：入賬價值=歷年租金加上買價折現=660×4.212+300×0.747=3,004.02萬元，長期應付款660×5+300=3,600萬元，二者差額595.98萬元計入“未確認融資費用”，在5年內按實際利率法攤銷。
觀點C：甲公司現時不應作任何賬務處理
理由：發票抬頭注明為丁公司，權屬在丁公司
方法：5年後按一般購進方式處理，入賬價值=300萬元。
（中譯英）中國政府不同意美國入境檢查中國會計師事務所
2010年3月5日，中国会计报
在日前举行的“国际会计审计发展大会”上，财政部会计司司长刘玉廷明确阐述了中国政府不同意美国入境检查中国会计师事务所的基本立场，希望美国充分尊重他国主权和法律规定，通过完全依赖的原则实现独立审计公共监管国际合作。
自2001年美国安然事件发生和安达信国际会计公司倒闭后，美国通过了《萨班斯法案》，独立审计的监管模式开始由注册会计师行业自律管理转向公共监管，美国为此成立了公众公司会计监管理事会（PCAOB），单独行使对注册会计师行业的监管职能。
按照萨班斯法案，美国对于在PCAOB注册的、非美国本土会计师事务所“有权”进行跨境监管。但这一条款已经在全世界引起了较大争议。据统计，截止2009年12月31日，PCAOB已经对33个国家或者地区的会计师事务所实施了跨境监管，但是在2009年年初PCAOB拟定的27个受检国家或者地区中，中国、芬兰、法国等12个国家则明确不同意美国PCAOB的跨境监管。
刘玉廷指出，经济全球化和国际资本流动客观上需要加强国家之间的审计跨境监管合作，但跨境监管合作不等于一个国家直接进入另一个国家对会计师事务所进行监督检查。在相互尊重主权和平等协商的基础上，双方可以对对方的审计公共监管体系进行评估，在此基础上，按照完全依赖的原则实现国际监管合作。
===============================================================================
老美的手伸得夠長的啊，薩奧法案404條款弄得上市公司苦不堪言不算，還想做世界各國的“中注協”~
Mar. 5th, 2010, China Accounting News
Liu Yuting, Director of Accountancy Department, Ministry of Finance of China, clarified Chinese govern-ment’s fundamental standing of rejecting US federal agency entering China for the purpose of supervising Chinese accounting firms today.
He expressed his statement on “the Conference of International Development on Accoutancy and Auditing”. With the statement he also addressed his concern of American full-respect on other nations’ sovereigns, as well as relevant regulations determined, and therefore realizing global co-op in public regulatory on independant auditing by the “complete dependance” principle.
United States Congress passed the Sarbanes-Oxley Act after Enron Scandal and the following collapse of Arthur Andersen LLP in 2001. Accordingly, regulation on independent auditors has transformed to governmental public regulatory from the previous industrial self-discipline. To fulfill this responsibility, Public Company Accounting Oversight Board (PCAOB) was founded as the single governmental regulatory body overseeing the CPA industry.
According to the Sarbanes-Oxley Act, PCAOB is “authorized” to supervise non-American accounting firms registered. This section, however, has arisen remarkable controversy globalwide. Per statistics, as of Dec. 31, 2009, PCAOB has implemented cross-border regulation in 33 countries and regions. Nevertheless, of all 27 destinations set in PCAOB’s agenda early in 2009, China, Finland, France and other 9 countries clearly objected its request.
Economic globalization and international capital flows, pointed by Liu, demands a reinforced cross-border cooperation upon audit regulations among countries. But, he added, this does not mean a conuntry directly stepping into another in purpose of monitoring its accounting firms. Instead, either side can evaluate the other’s public accounting regulatory system, based on mutual sovereign respect and equal, and then realize the international collaboration by the “complete dependance” principle.
在日前举行的“国际会计审计发展大会”上，财政部会计司司长刘玉廷明确阐述了中国政府不同意美国入境检查中国会计师事务所的基本立场，希望美国充分尊重他国主权和法律规定，通过完全依赖的原则实现独立审计公共监管国际合作。
自2001年美国安然事件发生和安达信国际会计公司倒闭后，美国通过了《萨班斯法案》，独立审计的监管模式开始由注册会计师行业自律管理转向公共监管，美国为此成立了公众公司会计监管理事会（PCAOB），单独行使对注册会计师行业的监管职能。
按照萨班斯法案，美国对于在PCAOB注册的、非美国本土会计师事务所“有权”进行跨境监管。但这一条款已经在全世界引起了较大争议。据统计，截止2009年12月31日，PCAOB已经对33个国家或者地区的会计师事务所实施了跨境监管，但是在2009年年初PCAOB拟定的27个受检国家或者地区中，中国、芬兰、法国等12个国家则明确不同意美国PCAOB的跨境监管。
刘玉廷指出，经济全球化和国际资本流动客观上需要加强国家之间的审计跨境监管合作，但跨境监管合作不等于一个国家直接进入另一个国家对会计师事务所进行监督检查。在相互尊重主权和平等协商的基础上，双方可以对对方的审计公共监管体系进行评估，在此基础上，按照完全依赖的原则实现国际监管合作。
===============================================================================
老美的手伸得夠長的啊，薩奧法案404條款弄得上市公司苦不堪言不算，還想做世界各國的“中注協”~
Chinese Gov. Disagreed US Border-entry Supervision on Chinese Accounting Firms
Mar. 5th, 2010, China Accounting News
Liu Yuting, Director of Accountancy Department, Ministry of Finance of China, clarified Chinese govern-ment’s fundamental standing of rejecting US federal agency entering China for the purpose of supervising Chinese accounting firms today.
He expressed his statement on “the Conference of International Development on Accoutancy and Auditing”. With the statement he also addressed his concern of American full-respect on other nations’ sovereigns, as well as relevant regulations determined, and therefore realizing global co-op in public regulatory on independant auditing by the “complete dependance” principle.
United States Congress passed the Sarbanes-Oxley Act after Enron Scandal and the following collapse of Arthur Andersen LLP in 2001. Accordingly, regulation on independent auditors has transformed to governmental public regulatory from the previous industrial self-discipline. To fulfill this responsibility, Public Company Accounting Oversight Board (PCAOB) was founded as the single governmental regulatory body overseeing the CPA industry.
According to the Sarbanes-Oxley Act, PCAOB is “authorized” to supervise non-American accounting firms registered. This section, however, has arisen remarkable controversy globalwide. Per statistics, as of Dec. 31, 2009, PCAOB has implemented cross-border regulation in 33 countries and regions. Nevertheless, of all 27 destinations set in PCAOB’s agenda early in 2009, China, Finland, France and other 9 countries clearly objected its request.
Economic globalization and international capital flows, pointed by Liu, demands a reinforced cross-border cooperation upon audit regulations among countries. But, he added, this does not mean a conuntry directly stepping into another in purpose of monitoring its accounting firms. Instead, either side can evaluate the other’s public accounting regulatory system, based on mutual sovereign respect and equal, and then realize the international collaboration by the “complete dependance” principle.
終於在Blogger安家，發首帖紀念之
在網易開博两年有餘，承蒙各位看官厚愛，自己不夠200篇日志的博客，點擊量居然突破了20,000。此實乃一大幸事也。正好，趁著自己費盡艱辛終於在Blogger安下家來，也向大家介紹介紹我的這個博客吧。
如各位所見，這個博客名為“Call of Duty”，翻譯過來意為“使命（的）召喚”，取自同名的二戰第一人稱射擊游戲，由米國第二大電子遊戲發行商動視暴雪（Activision Blizzard）發行，其旗下的Infinity Ward及Treyarch工作室輪流製作。不算即將發售中的《使命召喚7：黑色行動》，這個系列已有六代正統作品和好幾個資料片了。
這個游戲系列，我從初中一直玩到現在。現在看裏面的主角和一眾NPC，他們說好聽一點是爲了祖國、爲了人民、爲了自己效忠的黨衝鋒陷陣、與另一群同樣爲了這些的人刺刀見紅；說得不好聽一點，他們僅僅是爲了自己能夠在這個硝烟彌漫、炮火紛飛的無情戰場上生存到最後，哪怕是帶著一身的傷病也好，然後回家，與親人團聚，重新過上正常人的生活。不錯，他們祇是用0和1堆砌起來的代碼，用一個個多邊形畫出來的模型。但是他們的背後，流動着人類近一百年來最爲波瀾壯闊、最爲醜惡也最爲輝煌的歷史！
再看看自己，看看自己的父母親人，又何嘗不是也像那些士兵一樣，爲了在這個叢林法則主導的冷血社會，爲自己的生存、為那些“溫暖我的人”、為自己的夢想求得一席之地？不過是這場戰爭沒有硝烟，而且多數情况下不需要置人于死地而已。作爲一個大三的本科男生，很快我就將肩負起讓飽受“小康”之苦的家人過上富足生活，以及組建家庭養家糊口的使命。哪怕房價再高、物價再漲、世道再黑暗，我也不會有絲毫動搖。因爲，肩上的這些重擔和深埋心間的夢想，是我存在的精神支柱。Call of Duty這個名字，將一直作爲本博大名，我亦不會再改其他名字了。爲此，我將在此博上寫下自己如何履行使命的年年月月日日，供各位參考借鑒。
說完了名稱，再說說博客下面的格言。Semper Fi，全稱為Semper Fidelity，源自拉丁文，意為“永遠忠誠”，因其為美國海軍陸戰隊的格言而聞名。結合大標題的“使命召喚”。則其義更是明瞭易解。既然是身處一個不見邊界、不知終結之日的戰場，那麽身為一個fighter，就要永遠忠於對自己有恩的人，忠於自己效命的一方，同時忠於自己的使命和夢想。是的，夢想。至於我的夢想具體包括哪些東西，就留待我實現之日，再回來向各位細細訴說吧。
再說說這個博客的內容。一如各位所見，此博客上的日志，未来的內容大多與公司財務、會計有關，另有一小部分是二戰史。你們沒有看錯，我是一個會計學專業的學生。忠於自己的專業，在我看來是天經地義的事情。開這個博客的本義，除了像上面說的那樣記錄自己履行使命的歷程（對，是歷程，這個博客我會一直寫下去）外，還有就是寫寫自己在專業學習和以後實習工作上積累和思考的點點滴滴，亦即一些“硬”的內容。博客原本就是計算機網絡管理人員的例行日志，記錄網絡日常運行的各種應報事項，並且由IT圈子里的小衆玩意普及到今天幾乎全民博客。Web logging->Weblog->Blog->博客，竊以為有這樣充滿“技術含量”，才算是真正的“博客”。
最後用一句廣為流傳的話作結吧：我（們）一直在路上。
如各位所見，這個博客名為“Call of Duty”，翻譯過來意為“使命（的）召喚”，取自同名的二戰第一人稱射擊游戲，由米國第二大電子遊戲發行商動視暴雪（Activision Blizzard）發行，其旗下的Infinity Ward及Treyarch工作室輪流製作。不算即將發售中的《使命召喚7：黑色行動》，這個系列已有六代正統作品和好幾個資料片了。
這個游戲系列，我從初中一直玩到現在。現在看裏面的主角和一眾NPC，他們說好聽一點是爲了祖國、爲了人民、爲了自己效忠的黨衝鋒陷陣、與另一群同樣爲了這些的人刺刀見紅；說得不好聽一點，他們僅僅是爲了自己能夠在這個硝烟彌漫、炮火紛飛的無情戰場上生存到最後，哪怕是帶著一身的傷病也好，然後回家，與親人團聚，重新過上正常人的生活。不錯，他們祇是用0和1堆砌起來的代碼，用一個個多邊形畫出來的模型。但是他們的背後，流動着人類近一百年來最爲波瀾壯闊、最爲醜惡也最爲輝煌的歷史！
再看看自己，看看自己的父母親人，又何嘗不是也像那些士兵一樣，爲了在這個叢林法則主導的冷血社會，爲自己的生存、為那些“溫暖我的人”、為自己的夢想求得一席之地？不過是這場戰爭沒有硝烟，而且多數情况下不需要置人于死地而已。作爲一個大三的本科男生，很快我就將肩負起讓飽受“小康”之苦的家人過上富足生活，以及組建家庭養家糊口的使命。哪怕房價再高、物價再漲、世道再黑暗，我也不會有絲毫動搖。因爲，肩上的這些重擔和深埋心間的夢想，是我存在的精神支柱。Call of Duty這個名字，將一直作爲本博大名，我亦不會再改其他名字了。爲此，我將在此博上寫下自己如何履行使命的年年月月日日，供各位參考借鑒。
說完了名稱，再說說博客下面的格言。Semper Fi，全稱為Semper Fidelity，源自拉丁文，意為“永遠忠誠”，因其為美國海軍陸戰隊的格言而聞名。結合大標題的“使命召喚”。則其義更是明瞭易解。既然是身處一個不見邊界、不知終結之日的戰場，那麽身為一個fighter，就要永遠忠於對自己有恩的人，忠於自己效命的一方，同時忠於自己的使命和夢想。是的，夢想。至於我的夢想具體包括哪些東西，就留待我實現之日，再回來向各位細細訴說吧。
再說說這個博客的內容。一如各位所見，此博客上的日志，未来的內容大多與公司財務、會計有關，另有一小部分是二戰史。你們沒有看錯，我是一個會計學專業的學生。忠於自己的專業，在我看來是天經地義的事情。開這個博客的本義，除了像上面說的那樣記錄自己履行使命的歷程（對，是歷程，這個博客我會一直寫下去）外，還有就是寫寫自己在專業學習和以後實習工作上積累和思考的點點滴滴，亦即一些“硬”的內容。博客原本就是計算機網絡管理人員的例行日志，記錄網絡日常運行的各種應報事項，並且由IT圈子里的小衆玩意普及到今天幾乎全民博客。Web logging->Weblog->Blog->博客，竊以為有這樣充滿“技術含量”，才算是真正的“博客”。
最後用一句廣為流傳的話作結吧：我（們）一直在路上。
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