会计科目勾稽关系在财务审计中应用.pdfVIP

财务报表关联关系 讲解 毕马威 审计 2013年2月 目录 © 2013 KPMG Huazhen (Special General Partnership), a special general partnership in China and a member firm of the KPMG network of 1 independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in China. 有借必有贷，借贷必相等——有因必有果，有果必有因 资产负债表 固定资产累计折旧 本年变动（不含资本 利润表 化部分折旧） 成本费用中