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Accounting Assignment Help 留学生英语会计(Financial Accounting)在线语音讲解、Assignment辅导 业务目标 为在加拿大、美国、澳大利亚、新西兰、新加坡、英国、日本、韩国、香港、澳门等国家和地区学习英语会计（Finance，Advanced Accounting，Financial Accounting和Managerial Accounting）课程的海外留学同学提供在线知识点和assignment的讲解服务。 通过QQ、微信等线上工具，为广大留学生朋友提供assignment、PPT知识点的讲解、辅导的语音服务，帮助其顺利通过考试。 各位亲们交代任务时，请说清楚情况，包括书写格式、办公软件word，excel使用注意事项，避免造成误解。 由于线下和淘宝有很多事情要处理，还要花费大量精力用于提高业务水平，因此有可能不能及时看到网站的信息以及亲的留言，由此带来的误解与不便，我们深表歉意。 亲有需求，请添加下方留的QQ或者邮箱，留言具体情况，我们看到信息后定会回复您。 讲解内容 Financial Accounting and Advanced Accounting journal entries,T account, trial balance（TB） （DR和CR的区别，各类account的记录方向） financial statements的编制 （balance sheet，income statement，cash flow statement，statement of changes in equity） revenue & expenses foreign currency Fair value measurement Property, plant and equipment Provisions, contingent liabilities and contingent assets Employee benefits Leases Financial instruments Income taxes Share‐based payment Foreign currency transactions and forward exchange contracts Translation of...

  Assignment Help Service We provide various assignment help services on accounting, finance, securities laws and company laws for China and US. Service Content  China-listed companies and US-listed companies China concept stocks American Depository Receipt shares F-6EF Financial statements (10-K, 20-F, 10-Q) Prospectus 424B2, 424B3, 424B5,  Proxy soliciting materials DEFA14A, PX14A6G Stock plans 11-K, S-8,  Statement of acquisition SC 13G/A Business combinations S-4 Tender Offer SEC Rules Initial Public Offerings Pre-Filing Period: Rule 163A, Rule 135, Rule 169, Rule 144A, Waiting Period: Rule 431, Rule 134, Rule 433, Rule 164, Rule 405, Rule 15c2-8, Post-Effective Period: Rule 172, Rule 173, Rule 174, Rule 153 Exempt Transactions Limited Offering Exemptions: Rule 504, Rule 505, Rule 506, Rule 501 Employee Benefit Plans: Rule 701, Mini-Registration: Regulation A (Rules 251-263), Integration: Rule 251, Rule 254, Rule 255, ...

JD.com, Inc (ADR) JD.com CEO Liu Qiangdong Founder Liu Qiangdong (Chinese: 刘强东; born 10 March 1973 or 14 February 1974), also known as Richard Liu, is a Chinese Internet entrepreneur. He is the founder of JD.com or Jingdong Mall. VIE Structure JD.com VIE Structure Board of Directors IPO Price

  The Auditor's Responsibilities Relating to Other Information 注册会计师对其他信息的责任 Other information – Financial or non-financial information (other than financial statements and the auditor’s report thereon) included in an entity’s annual report. 其他信息，是指在被审计单位年度报告中包含的 除财务报表和审计报告以外的财务信息和非财务信息。 Obtaining the Other Information The auditor shall:  (a) Determine, through discussion with management, which document(s) comprises the annual report, and the entity’s planned manner and timing of the issuance of such document(s); (b) Make appropriate arrangements with management to obtain in a timely manner and, if possible, prior to the date of the auditor’s report, the final version of the document(s) comprising the annual report; and (c) When some or all of the document(s) determined in (a) will not be available until after the date of the auditor’s report, request management to provide a written representation that the final version of the document(s) will be provided to the auditor when a...

  Related Parties 关联方 This is the comparison between International Standards on Auditing and China Auditing Standards with regard to certain knowledge relevant to related parties. Risk Assessment Procedures and Related Activities 风险评估程序和相关工作 Matters that may be addressed in the discussion among the engagement team include: •• The nature and extent of the entity's relationships and transactions with related parties (using, for example, the auditor's record of identified related parties updated after each audit). •• An emphasis on the importance of maintaining professional skepticism throughout the audit regarding the potential for material misstatement associated with related party relationships and transactions. •• The circumstances or conditions of the entity that may indicate the existence of related party relationships or transactions that management has not identified or disclosed to the auditor (for example, a complex organizational structure, use of special-purpos...

制定法规的程序 非正式程序 美国联邦绝大部分法规是根据《行政程序法》（Administrative Procedure Act） 第553节所规定的非正式程序制定的。这个程序包括通告、评论、最终法规的公布以及生效日期几个环节。其中最主要的环节是通告和评论。 通告 行政机关必须把他所建议制定的法规草案或其主要内容，在《联邦登记》上公布，供公众了解和评论。 通告的内容包括： 1. 制定建议中的法规的公开程序的时间、地点和性质 2. 制定建议中的法规的法律根据 3. 建议中法规的条款和主要内容，或者说明建议中法规所涉及的对象和问题。 评论 评论是非正式程序中，公众或利害关系人对已经公布的建议法规表示意见的正式渠道，是公众参与制定法规的权利，是非正式程序中必不可少的环节。书面评论是非正式程序中公众参与的主要方式。 公布最终法规 最终法规是行政机关经过评论以后制定的规则，必须在《联邦登记》上公布才能成为正式法规。公布最终法规是非正式程序的最后环节，联邦行政程序法要求在最终法规中必须包括一个序言，简单说明制定法规的根据和目的。序言是行政机关对法规的解释，对行政机关本身具有拘束力，可以作为法院审查法规的根据。如果行政机关在序言中没有指出制定法规的适当根据时，法院可以认为制定法规的程序不合法。 生效日期 最终法规的公布是法规生效的前提，没有公布的法规，对不知情者没有效力。法规一旦公布以后，不是立即发生效力。生效日期和公布日期之间必须有一段间隔的理由，是为了使受法规支配的人有时间可以了解法规，适应法规。 非正式程序的意义 通告和评论的制定法规程序是美国当代行政法上的一个创举，大大加快了美国行政机关立法的发展。行政机关对建议的法规必须公开发表，是行政公开的一种表现，有助于促进行政机关对于制定法规的行为公平考虑。 正式程序 制定法规和行政裁决是两种不同的行政作用，适用不同的程序。正式程序的行政裁决是一种司法化的行政程序，而制定法规依《行政程序法》第553节第3款的规定，原则上采取通告和评论程序，一般情况下无需举行审判型的口头听证程序。行政机关必须采取审判型的听证程序，以听证所认定的事实作为制定法规的唯一根据，这种制定法规的程序是一种司法化的行政程序，类似正式程序的行政裁决。行政机关制定法规是否必须使用正式程序，取决于其他法律是否规定“必须根据听证的记录制定法规”。 根据听证的记录制定法规...

Comparative Information Corresponding Figures and Comparative Financial Statements 比较信息 This is difference between China Standard on Auditing (中国注册会计师执业准则) and International Standards on Auditing with respect to comparative information which could be useful for obtaining an understanding of financial information of China concepts stock. Definitions 定义 Comparative information – The amounts and disclosures included in the financial statements in respect of one or more prior periods in accordance with the applicable financial reporting framework. 比较信息是指包含于财务报表中的、符合适用的财务报告编制基础的、与一个或多个以前期间相关的金额和披露。比较信息包括对应数据和比较财务报表 Corresponding figures – Comparative information where amounts and other disclosures for the prior period are included as an integral part of the current period financial statements, and are intended to be read only in relation to the amounts and other disclosures relating to the current period (referred to as “current period figures”). The level of deta...

  Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report 在审计报告中增加强调事项段和其他事项段 This is difference between China Standard on Auditing (中国注册会计师执业准则) and International Standards on Auditing with respect to Emphasis of Matter Paragraphs and Other Matter Paragraphs Emphasis of Matter paragraph – A paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in the financial statements that, in the auditor’s judgment, is of such importance that it is fundamental to users’ understanding of the financial statements. 强调事项段，是指审计报告 中含有的 一个段落，该段落 提及 已在财务报表中恰当列报或披露的事项，且根据注册会计师的职业判断，该事项对财务报表使用者理解财务报表 至关重要 。 the auditor shall include an Emphasis of Matter paragraph in the auditor’s report provided:  (a) The auditor would not be required to modify the opinion in accordance with ISA 705 (Revised)4 as a result of the matter; and (b) When ISA 701 applies, the matter has not been determined to be a key audit matter to...

  Modifications to the Opinion in the Independent Auditor's Report 非无保留意见审计报告 This is the comparison between China Standard on Auditing (中国注册会计师执业准则) and International Standards on Auditing with respect to Modifications to the Opinion in the Independent Auditor's Report The auditor shall modify the opinion in the auditor’s report when: (a) The auditor concludes that, based on the audit evidence obtained, the financial statements as a whole are not free from material misstatement; or  (b) The auditor is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement. 当存在 下列情形之一 时， 注册会计师应当在审计报告中发表非无保留意见： （ 1）根据获取的审计证据， 得出 财务报表整体 存在 重大错报的结论（保留意见或否定意见）。 （ 2） 无法 获取充分、适当的审计证据， 不能 得出财务报表整体 不存在 重大错报的结论（保留意见或无法表示意见）。 A material misstatement of the financial statements may arise in relation to: (a) The appropriateness of the selected accounting policies; (b) The application of the sele...

  Audits of Group Financial Statements 集团财务报表审计 This is the comparison between China Standard on Auditing (中国注册会计师执业准则) and International Standards on Auditing with respect to Audits of Group Financial Statements Group – All the components whose financial information is included in the group financial statements. A group always has more than one component. 集团指由所有组成部分构成的整体，并且所有组成部分的财务信息包括在集团财务报表中 Group financial statements – Financial statements that include the financial information of more than one component. The term “group financial statements” also refers to combined financial statements aggregating the financial information prepared by components that have no parent but are under common control. 集团财务报表指包括一个以上组成部分财务信息的财务报表，也指没有母公司但处在同一控制下的各组成部分编制的财务信息所汇总生成的财务报表 Group engagement partner – The partner or other person in the firm who is responsible for the group audit engagement and its performance, and for the auditor's report on the group financial...

  Consideration of Laws and Regulations in an Audit of Financial Statements 财务报表审计中对法律法规的考虑 This is the comparison between China Standard on Auditing (中国注册会计师执业准则) and International Standards on Auditing with respect to Consideration of Laws and Regulations in an Audit of Financial Statements Non-compliance: Acts of omission or commission, intentional or unintentional, committed by the entity, or by those charged with governance, by management or by other individuals working for or under the direction of the entity, which are contrary to the prevailing laws or regulations. Non-compliance does not include personal misconduct unrelated to the business activities of the entity. 违反法律法规是指被审计单位、治理层、管理层或者为被审计单位工作或受其指导的其他人，有意或无意违背除适用的财务报告编制基础以外的现行法律法规的行为，违反法律法规不包括与被审计单位经营活动无关的个人不当行为。 In the context of laws and regulations, the potential effects of inherent limitations on the auditor's ability to detect material misstatements are greater for su...

  Subsequent Events 期后事项 This is differences between International Standards on Auditing (ISA) and PRC Auditing Standards (中国审计准则) with regard to subsequent events Definitions Subsequent events – Events occurring between the date of the financial statements and the date of the auditor's report, and facts that become known to the auditor after the date of the auditor's report. 期后事项是指财务报表日至审计报告日之间发生的事项 ，以及注册会计师在审计报告日后知悉的事实。 Events Occurring between the Date of the Financial Statements and the Date of the Auditor's Report 主动识别第一时段期后事项 The auditor shall perform audit procedures designed to obtain sufficient appropriate audit evidence that all events occurring between the date of the financial statements and the date of the auditor's report that require adjustment of, or disclosure in, the financial statements have been identified. The auditor is not, however, expected to perform additional audit procedures on matters to which previously applied audit procedures have provide...

  Written Representations 书面声明 Definitions Written representation – A written statement by management provided to the auditor to confirm certain matters or to support other audit evidence. Written representations in this context do not include financial statements, the assertions therein, or supporting books and records. 书面声明指管理层向注册会计师提供的书面陈述，用以确认某些事项或支持其他审计证据。书面声明不包括财务报表及其认定，以及支持性账簿和相关记录 Written Representations about Management's Responsibilities 针对管理层责任的书面声明 Preparation of the Financial Statements 针对财务报表的编制的书面声明 The auditor shall request management to provide a written representation that it has fulfilled its responsibility for the preparation of the financial statements in accordance with the applicable financial reporting framework, including, where relevant, their fair presentation, as set out in the terms of the audit engagement. 针对财务报表的编制，注册会计师应当要求管理层提供书面声明，确认其根据审计业务约定条款 ，履行了按照适用的财务报告编制基础编制财务报表并使其实现公允反映（如适用）的责任 Information Provided and Completeness of Transactions 针对提供的信息和交易...

SEC IPO Rules of Securities Exchange Act of 1934 There are some important sections of Securities Exchange Act of 1934, which often be cited in opinions and orders of securities fraud cases. Section 10(b) Section 10(b) of Securities Exchange Act of 1934 provides that “It shall be unlawful … (a) To effect a short sale … of any security … in contravention of such rules and regulations as the commission may prescribe … (b) To use or employ, in connection with the purchase or sale of any security … any manipulative or deceptive device or contrivance in contravention of such rules and regulations as the commission may prescribe.” Section 14 Section 14(a) of Securities Exchange Act of 1934 provides that “It shall be unlawful for any person, by use of the mails … or otherwise … to solicit or permit the use of his name to solicit any proxy or consent or authorization in respect of any security (other than an exempted security) registered pursuant to Section 12 of this title.” Section 20 Section...

如何读懂10-K报告 如果您想跟隨或投資美國上市公司，您可以在該公司的 10-K 格式的年度報告中找到充足的資訊。除此之外， 10-K 報告還提供了公司業務的詳細情況，面臨的風險以及本財務年度的經營和財務業績。公司管理層還會討論其對業務成果的看法以及推動企業業績的因素。 大多數美國上市公司每年需要編制 10-K 報告，並向美國證券交易委員會（ SEC ）提交。 （非美國上市公司通常會以不同的格式向 SEC 提交年度報告。） SEC 規則要求 10-K 報告遵循一系列主題。 SEC 規則還要求公司在年度會議上選舉董事會成員時向股東傳遞年度報告。 10-K 報告和向股東提交年度報告的要求有很多重疊，但也有重大差異。 10-K 報告通常包括比向股東提交的年度報告更詳細的資訊。與 10-K 不同的是，向股東提交的年度報告有時表現為豐富多彩，光滑的出版物。然而，一些公司只是把他們的 10-K 報告作為年度報告發給股東。在這些情況下，向 SEC 提交的 10-K 報告和向股東提交的年度報告是同一份文件。 上市公司與 SEC 的角色 公司編制 10-K 並提交給 SEC 。法律法規禁止公司在 10-K 做出重大虛假或誤導性陳述。同樣，公司被禁止忽略使披露不具有誤導性所需的重要資訊。此外，“薩班斯法案”要求公司的首席財務官和首席執行官證明 10-K 的準確性。 SEC 既不編制 10-K 也不為 10-k 提供擔保。 SEC 確定了披露要求 - 所有公司必須披露在 10-K 的主題以及資訊應如何呈現。 美國證監會的工作人員審查 10-K 以監控和提高公司是否符合要求。 SEC 及其員工還提供有關披露要求的解釋性建議。 SEC 工作人員審查 10-K ，並可能在公司披露與披露要求不一致或解釋性和明確性不足向公司提供意見。“薩班斯法案”要求美國證券交易委員會每三年至少審查一次上市公司的財務報表。 SEC 的工作人員可能會更頻繁地審查某些公司的 10-K 。 向 SEC 提交的所有 10-k 報告都可以在 SEC 網站的 EDGAR 資料庫查找到。大多數公司也將自己的 10-K 發佈在自己的網站上。 10- k 年度報告中的條款 第一部分 條款 1 ，“業務”需要描述公司的業務，包括其主要產品和服務，其擁有的子公司及其運營的市場。本節還可能包括最近的事件，公司面臨的競爭，適用...