{"id":2936,"date":"2018-10-11T16:30:29","date_gmt":"2018-10-11T08:30:29","guid":{"rendered":"https:\/\/www.mpfdiy.com\/?p=2936"},"modified":"2018-10-11T20:04:37","modified_gmt":"2018-10-11T12:04:37","slug":"%e5%bc%b7%e7%a9%8d%e9%87%91%e8%a8%88%e5%8a%83%e5%b9%b4%e5%a0%b1%e7%9a%84%e9%8c%af%e6%bc%8f","status":"publish","type":"post","link":"https:\/\/www.mpfdiy.com\/2018\/10\/%e5%bc%b7%e7%a9%8d%e9%87%91%e8%a8%88%e5%8a%83%e5%b9%b4%e5%a0%b1%e7%9a%84%e9%8c%af%e6%bc%8f\/","title":{"rendered":"\u5f37\u7a4d\u91d1\u8a08\u5283\u5e74\u5831\u7684\u932f\u6f0f"},"content":{"rendered":"

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3.\u4fe1\u5b89\u7684\u4e2d\u82f1\u6587\u7248\u672c\u5dee\u7570<\/span><\/strong><\/p>\n
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\u9664\u4e86\u6703\u8a08\u540d\u76ee\u7684\u6578\u5b57\u524d\u5f8c\u4e0d\u4e00\uff0c\u8207\u53ca\u52a0\u6e1b\u904b\u7b97\u7684\u4f4e\u7d1a\u932f\u8aa4\uff0c\u8a08\u5283\u5e74\u5831\u7684\u4e2d\u6587\u7248\u672c<\/strong>\u53ca\u82f1\u6587\u7248\u672c<\/strong>\u90fd\u53ef\u4ee5\u51fa\u73fe\u5206\u5225\u3002<\/span><\/p>\n
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\u6b63\u5e38\u4e2d\u82f1\u6587\u7248\u672c\u5927\u591a\u662f\u7ffb\u8b6f\u6642\u5b57\u7fa9\u7684\u6b67\u7570\uff0c\u7406\u61c9\u4e0d\u6703\u65bc\u6578\u5b57\u4e0a\u6709\u51fa\u5165\uff0c\u4f46\u4fe1\u5b89\u5f37\u7a4d\u91d1\u8a08\u5283800\u7cfb\u5217\uff08\u7c21\u7a31\u4fe1\u5b89800\uff09\u7684\u5e74\u5ea6\u5831\u8868\uff0c\u5c31\u51fa\u73fe\u4e2d\u82f1\u6587\u7248\u672c\u91d1\u984d\u6578\u5b57\u4e0d\u4e00\u6a23<\/span>\u7684\u60c5\u6cc1\u3002<\/span><\/p>\n
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\u898b\u4e0b\u8868\uff1a<\/span><\/p>\n
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$\"$ <\/a><\/p>\n
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\u4e2d\u6587\u7248\u672c<\/a>\u5217\u51fa\u300e\u96c6\u5718\u8f49\u5165\u300f\uff08\u201dgroup transfer in\u201d\uff09\u4e00\u9805\u7684\u7e3d\u984d\u70ba561,232,201<\/span>\uff0c\u4f46 \u82f1\u6587\u7248\u672c<\/a>\u7684\u662f561,232,200<\/span>\uff0c\u5982\u679c\u662frounding error \uff08\u9032\u4f4d\u8aa4\u5dee\uff09\u7684\u8a71\uff0c\u662f\u5426\u4e2d\u82f1\u6587\u7248\u672c\u5404\u7528\u4e0d\u540c\u7684rounding\u539f\u5247\uff1f\u70ba\u4f55\u4e2d\u82f1\u6587\u7248\u672c\u7684\u6578\u5b57\u6703\u6709\u5dee\u7570\uff1f<\/span><\/p>\n
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\u5927\u5bb6\u53ef\u80fd\u6703\u8a8d\u70ba\u7b46\u8005\u5439\u6bdb\u6c42\u75b5<\/span>\uff0c\u4fe1\u5b89800\u300e\u96c6\u5718\u8f49\u5165\u300f\u7684$1\u8aa4\u5dee\u3001\u5bcc\u9054\u7684$10\u8aa4\u5dee\u3001\u842c\u5168\u7684$795\u51fa\u5165\uff0c\u5c0d\u61c9\u8a08\u5283\u8cc7\u7522\u7684\u5e7e\u5341\u5104\u5e7e\u767e\u5104\u5143\uff08\u4f8b\u5982\u6700\u5c11\u8cc7\u7522\u7684\u842c\u5168\u5f37\u7a4d\u91d1\u768430\u5104\u5143\uff09\uff0c\u7b97\u662fimmaterial error\uff0c\u53ea\u662f\u5fae\u4e0d\u8db3\u9053\u7684\u8aa4\u5dee\u3002<\/span><\/p>\n
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\u7b46\u8005\u662f\u4ee5\u539f\u5247\u4f5c\u51fa\u767c\uff0c\u7d30\u5fae\u4f46\u4e0d\u5408\u7406<\/span>\u7684\u8aa4\u5dee\u4fbf\u61c9\u6539\u5584\u3002<\/span><\/p>\n
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\u90a3\u597d\uff0c\u4e00\u767e\u5e7e\u5341\u5143\u7684\u8aa4\u5dee\u53ef\u4ee5\u5305\u5bb9\uff0c\u90a3\u9ebc\u4fe1\u5b89800\u300e\u76f8\u540c\u8a08\u5283\u8f49\u5165\u300f\uff08transfer in from same scheme\uff09\u7684\u4e2d\u82f1\u6587\u7248\u672c\u51fa\u73fe10\u5104\u5143<\/strong><\/span>\u5dee\u7570\uff01\uff01\uff01\u53c8\u662f\u5426\u53ef\u4ee5\u5305\u5bb9\uff1f<\/span><\/span><\/p>\n
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\u898b\u4e0b\uff1a<\/span><\/p>\n
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\u300a\u4fe1\u5b89\u5f37\u7a4d\u91d1\u8a08\u5283800\u7cfb\u5217\u4e8c\u96f6\u4e00\u4e03\u5e74\u5341\u4e8c\u6708\u4e09\u5341\u4e00\u65e5\u5e74\u5831\u53ca\u7d93\u5be9\u6838\u8ca1\u52d9\u5831\u8868\u300b\u7b2c95\u9801<\/p>\n
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$\"$ <\/a><\/p>\n
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$\"$ <\/a><\/p>\n
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\u540c\u4e00\u6703\u8a08\u9805\u76ee\uff0c\u5404\u6210\u4efd\u57fa\u91d1\u7684\u7d30\u9805\u91d1\u984d\uff0c\u65bc\u4e2d\u82f1\u6587\u7248\u672c\u5b8c\u5168\u4e0d\u4e00\u6a23\uff1b\u800c\u4e14\uff0c\u7e3d\u984d\u4e2d\u6587\u7248\u672c\u8aaa24\u5104\u5143\uff0c\u82f1\u6587\u7248\u672c\u8aaa14\u5104\u5143\uff0c\u76f8\u5dee10\u5104\u5143\uff0c\u4f46\u96a8\u5f8c\u6700\u5e95\u52a0\u7e3d\u53c8\u8b8a\u56de\u4e00\u6a23<\/span><\/strong>\uff0c\u5be6\u5c6c\u5c11\u6709\u3002\u6703\u8a08\u53ca\u5be9\u8a08\u4eba\u54e1\u7684\u5de5\u4f5c\u56b4\u8b39\u7a0b\u5ea6\uff0c\u5927\u5bb6\u6709\u76ee\u5171\u7779\u3002<\/span><\/p>\n
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\u6b64\u9805\u300e\u76f8\u540c\u8a08\u5283\u8f49\u5165\u300f\u768410\u5104\u5143\u5dee\u7570\uff0c\u61c9\u8a72\u662f\u4ee5\u82f1\u6587\u7248\u672c\u768414\u5104\u5143\u6578\u5b57\u70ba\u6b63\u78ba\uff0c\u4f46\u82f1\u6587\u7248\u672c\u65bc\u300e\u767c\u884c\u57fa\u91d1\u55ae\u4f4d\u6240\u5f97\u6b3e\u9805\u300f\u9019\u500b\u5305\u542b\u300e\u96c6\u5718\u8f49\u5165\u300f\u53ca\u300e\u76f8\u540c\u8a08\u5283\u8f49\u5165\u300f\u7684\u7e3d\u8a08\uff0c\u53c8\u7528\u4e86\u4e2d\u6587\u7248\u672c\u7684561,232,201\u53bb\u8a08\u7b97\u3002<\/span>\u932f\u958b\u4e4b\u5f8c\u6703\u4e2d\u9014\u8b8a\u56de\u6b63\u78ba\uff0c\u5e73\u5514\u5230\u689d\u6578\u593e\u786c\u5beb\u6b63\u78ba\u7684sub-total \uff0c\u7576\u4f5c\u5e73\u5de6\u689d\u6578\uff0c\u597d\u4f3c\u4fc2\u8b80\u7dca\u66f8\u6703\u8a08\u8003\u8a66\u6642\uff0c\u5514\u8b58\u505a\u984c\u76ee\u624d\u6703\u51fa\u73fe\u3002<\/span><\/p>\n
<\/p>\n
\u5e74\u5831\u5167\u51fa\u73fe10\u5104\u5143\u5dee\u7570\u7b97\u5514\u7b97material error\uff1f\u7a4d\u91d1\u5c40\u7684\u76e3\u7ba1\u53ca\u57f7\u6cd5\u90e8\u9580\u3001\u8a08\u5283\u53d7\u8a17\u4eba\u53ca\u6838\u6578\u5e2b\u5011\uff0c\u6703\u5426\u4e00\u540c\u6aa2\u8a0e\uff0c\u6539\u5584\u4e00\u4e0b\u3002<\/span><\/strong><\/span><\/p>\n
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\u7e3d\u7d50<\/span><\/strong><\/span><\/p>\n
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\u4eba\u7686\u6709\u932f\uff0c\u4f46\u932f\u800c\u80fd\u6539\u3001\u5584\u83ab\u5927\u7109\u3002\u7b46\u8005\u90fd\u662f\u5341\u5206\u5076\u7136\u53ca\u842c\u5206\u4e0d\u7d93\u610f\u4e4b\u4e0b\uff0c\u96a8\u624b\u767c\u73fe\u4ee5\u4e0a\u4e00\u773e\u932f\u8aa4\u7d15\u6f0f\uff0c\u4f46\u76f8\u4fe1\u90fd\u53ea\u662f\u51b0\u5c71\u4e00\u89d2\uff0c\u9664\u4e86\u4e0a\u8ff0\u7684\u5bcc\u9054\u3001\u842c\u5168\u53ca\u4fe1\u5b89800\uff0c\u5176\u4ed6\u8a08\u5283\u7684\u5e74\u5831\u90fd\u53ef\u80fd\u51fa\u73fe\u4e0d\u540c\u7a0b\u5ea6\u7684\u932f\u8aa4\uff0c\u53ea\u662f\u7b46\u8005\u672a\u6709\u5bdf\u89ba\u3002<\/span><\/p>\n
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\u9762\u4fc2\u4eba\u5730\u4ffe\uff0c\u67b6\u4fc2\u81ea\u5df1\u6389\uff1b\u5f37\u7a4d\u91d1\u65bc\u5e02\u6c11\u5fc3\u4e2d\u7684\u5f62\u8c61\u4f4e\u843d\uff0c\u8207\u696d\u754c\u7684\u5c08\u696d\u80fd\u529b\u53ca\u8868\u73fe\u606f\u606f\u76f8\u95dc\u3002<\/span><\/p>\n
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\u8cc7\u6599\u6108\u516c\u958b\u3001\u6108\u900f\u660e\uff0c\u5f37\u7a4d\u91d1\u696d\u754c\u53d7\u5e02\u6c11\u5927\u773e\u7684\u76e3\u6e2c\u529b\u5ea6\u4fbf\u6108\u9ad8\uff0c\u4ea6\u662f\u9032\u6b65\u53ca\u8b39\u614e\u4f5c\u696d\u7684\u52d5\u529b\u3002\u300a\u5f37\u7a4d\u91d1\u53d7\u8a17\u4eba\u7ba1\u6cbb\u7d04\u7ae0\u300b<\/a>\u4e0d\u61c9\u8a72\u53ea\u662f\u7c3d\u500b\u540d\u3001\u505a\u5834show\uff0c\u800c\u662f\u61c9\u8a72\u6709\u843d\u5230\u5be6\u4e8b\u4e0a\u7684\u8868\u73fe\u3002<\/span><\/p>\n
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\u5982\u4f55\u8655\u7406\u672c\u6587\u6240\u63d0\u53ca\u7684\u8a08\u5283\u5e74\u5831\u932f\u8aa4\uff0c\u66f4\u53ef\u4ee5\u5be6\u969b\u5730\u986f\u793a\u5f37\u7a4d\u91d1\u53d7\u8a17\u4eba\u5982\u4f55\u80fd\u771f\u6b63\u300c\u63d0\u5347\u7ba1\u6cbb\u6c34\u5e73\u300d\u3002<\/span><\/p>\n
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\n
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\u5f8c\u8a18\uff1a<\/span><\/strong><\/p>\n
1.\u7a4d\u91d1\u5c40\u7684\u7db2\u7ad9<\/a>\u5167\u6709\u4e00\u4e9b\u8a08\u5283\u9084\u672a\u4e0a\u8f09\u5e74\u5831\uff0c\u8acb\u52a0\u5feb\u4e0a\u8f09\uff0c\u8b93\u5927\u773e\u5c0d\u6bd4\u898b\u8b58\u4e00\u4e0b\u3002<\/span><\/p>\n
<\/p>\n
2.Cost of Financial Reporting Errors<\/p>\n
Financial reporting errors have immediate material consequences on an organization\u2019s public standing and those consequences are felt long term. Not only do investors lose confidence in the organization\u2019s future<\/span>, but the very teams putting together the reports lose confidence in their processes<\/span>. All in all, financial reporting errors are expensive<\/span> and their ramifications often go beyond the immediately tangible.<\/em><\/p>\n
from\u00a0https:\/\/www.disclosurenet.com\/financial-reporting-errors\/<\/a><\/p><\/blockquote>\n
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