Small corporations with gross income not exceeding 500 , 000 are now required to provide brief details of the auditor s report 总入息不超过五十万元的公司须在报税表上填写一些关于核数师报告的资料。
State the name of the auditor who prepared your auditor s report for the basis period and state the date of the auditor s report 说明制备本年度核数师报告书的核数师名称,并说明核数师报告书的签署日期
Before you complete the return , you must have prepared the " supporting documents " including the auditor s report and the tax computation 你必须在填写报税表前制备核数师报告书及计算表等佐证文件。
The digital signature in the supplementary form has the same effect as a hand - written signature on auditor s report to financial statements 报税表附表中的数码签署,与财务报表中核数师报告书内的手写签署具有相同效用。
Company auditors are required to authenticate the audited financial statements attached with the corporation tax returns by signing on the relevant part of the e - form with their digital signatures 公司的核数师亦须在电子表格的有关部分以数码证书签署确认所夹附的核数师报告书和帐目。
For a company which is a corporation , " supporting documents " refer to a certified copy of balance sheet , auditor s report and profit and loss ac , a tax computation and supporting schedules 如公司是一家法团,佐证文件是指经签署证实的资产负债表、核数师报告书和损益帐,以及应评税利润计算表和有关附表。
This year in the fiscal blueprint the financial secretary has made an effort to analyze the economic landscape , yet the conclusion is still full of uncertainties and it reads like " an auditor s report with grave reservations " 今年的财算案在形势分析上确是做足了功夫,但有点可惜的是,结论仍存在很多对不明朗因素的保留,就如一份持有重大保留意见的核数师报告一样。
If the company is a small corporation and does not need to submit the financial statements and auditor s report with the return , can i first complete and submit the return in accordance with the management accounts and engage an auditor to prepare audited financial statements later 如公司是一家小型法团而无须把财务报表及核数师报告书连同报税表一并递交,可否先根据管理帐目的资料填写报税表及将其提交,稍后才委托核数师制备审计帐目?