With a particular interest in advising on corporate accounting , auditing and taxation matters , calvin is capable of providing advices and information concerning the financial accounting and auditing of a corporation 周先生主管海外及本土企業的財務會計及審計工作，有豐富的經驗為客戶帶來會計及財務上的顧問服務。
Subcommittee on financial resources rules , commodities trading accounts and audit amendment rules 2000 and securities margin financing amendment ordinance 2000 20 of 2000 commencement notice 2000 財政資源規則2000年商品交易帳目及審計修訂規則及2000年證券保證金融資修訂條例2000年第20號2000年生效日期公告小組委員會
Sector - specific information , from accounting and auditing to shipping and logistics , together with hyperlinks to relevant government bureaux , departments and business organizations , are also readily available all at a click of a button 該網站于會計和核數，以至船務及物流各方面均提供詳細資料，并接連相關決策局部門和商業機構的網站。
Subcommittee on financial resources rules , commodities trading accounts and audit amendment rules 2000 and securities margin financing amendment ordinance 2000 20 of 2000 commencement notice 2000 general 財政資源規則2000年商品交易帳目及審計修訂規則及2000年證券保證金融資修訂條例2000年第20號2000年生效日期公告小組委員會
In view of the relation between accounting and audit under the changing circumstances , this paper analyses the influence of computerized accounting on audit , and focuses on the strategies against audit risk by the use of computer technology 摘要針對審計和會計在新形勢下的關系，指出了會計電算化對審計的影響，著重提出了審計人員運用計算機技術防范審計風險的應對策略。
In 1996 , there were about 9 100 professional firms , including 1 300 accounting and auditing firms , 1 100 solicitor and barrister firms , 2 200 engineering firms , 300 architect firms and 3 000 management consultant firms 一九九六年，全港約有9100間專業服務公司，當中包括1300間會計和核數公司、 1100間律師及大律師行、 2200間工程公司、 300間建筑師行和3000間管理顧問公司。
Medium industry ( especially accounting and audit service industry ) is the important symbol of a country ’ s economic development level , and the important basis and supporting terms of promoting business ’ even area ’ s and country ’ s core competencies 。 with the entry into wto , chinese cpa firms ’ outer and inner environments have changed greatly , international competition has changed into chinese competition and chinese competition has internationalized 。 under such complex environments , whether the chinese cpa firms will occupy a place of their own and will not be eliminated through various market competition is decided by core competition 。 on the basis of introducing of research background and the meaning of this title ’ s choice , the paper first probes into the profound learning of core competition theory , retrospects and evaluates the primary views of core competition theory of overseas and chinese scholars , then analyzes and evaluates the cultivating theory of core competition and analyzes the sources and theory basis of core competition from economics and management course 。 on the basis of the above analysis , the paper analyzes the inner restraint factors of chinese cpa firm ’ s gaining competition advantages , in the meanwhile , the paper discusses the outer opportunity and challenge of chinese cpa firms 。 in the end , the paper puts forward large scale business strategy according to “ scale economics ” theory ’ s explanation to core competition and non ? audit service strategy according to “ economics of scope ” theory ’ s explanation to core competition 。 本文在介紹了研究背景和選題意義的基礎上首先從探尋核心競爭力的理論淵源出發,回顧并評價了國內外學者關于核心競爭力的主要理論觀點,接著分析并評價了核心競爭力的培育理論,并從經濟學和管理學兩個學科層面分析了核心競爭力培育的源泉和理論基礎。在此基礎上分析了影響我國會計師事務所核心競爭優勢獲取的內部制約因素,并探討了我國會計師事務所面臨的外部機遇和挑戰。最后,以經濟學中“規模經濟”理論對企業核心競爭力的解釋為理論基礎提出我國會計師事務所核心競爭力培育的規模經營戰略,以“范圍經濟”理論對企業核心競爭力的解釋為理論基礎提出我國會計師事務所核心競爭力培育的非審計服務戰略。
However , the huge amount of the qualified registered capital in the system of registered capital and the stringency of the accounting and auditing system hamper the establishment of one - man company and reduce its system value despite its advantage on protecting the creditor of the company 本文認為,我國現行《公司法》關于一人有限責任公司高額的注冊資本金制度和嚴格的財務審計制度對公司債權人的保護固然有利,但限制了公司的生成,從而降低了一人有限責任公司的制度價值。
