annual accounting
2.The qualification approved by the Certified Public Accountant Association to undertake the auditing of annual accounting statement of large-scale enterprises.
3.The plantation area of Chinese jujube has increased 0.33 million ha, with an annual output of 1.1 billion kg, accounting for 95% of the total world output.
4.The plantation area of Chinese jujube has increased more than 0.46 million ha, with an annual output of 0.8 million t, accounting for 95% of the total world output.
5.In the 274 cities being monitored, there are 101 cities where the pH value of the precipitation is at 4.21~8.04, and the pH value of the annual precipitation is under 5.6 (including 5.6), accounting for 36.9%. There are 161 cities with acid rain, accounting for 58.8%.
6.In this study period, the annual NRP loss was Y 3.74×108 to Y 25.44×108, accounting for 0.11% to 1.05% of annual GDP with the average of 0.63%.
7.In the 107 cities (cities over prefecture level and the prefectures) located in the Acid Rain Control Zone, there are 78 ones where the pH value ranges at 4.21~7.21 and the pH value of the annual precipitation is under 5.6 (including 5.6), accounting for 72.9% of the cities for the statistics.
8.In our country, with the development of the security market, Ministry of Finance has formulated a series of accounting polices on impairment of assets, so that the quality of the enterprise assets can be truly reflected, thus, the effectiveness of accounting information will be improved. However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.
9.Analysis on the Accounting lssues in the Annual Reports 2002 of listed companies Traded in Shanghai Exchange
10.In periodical reports,items to which investors pay most attention include major financial ratios in interim report,abstract on accounting data and business data in annual reports,changes in number of shares and composition of shareholders and financial reports.
