Accountant estimated that， was refers to the enterprise to its resultindefinite transaction or the item by recently may the use informationthe judgement which did for the For example， the fixedasset estimated the service life and the estimate only remnant value，the estimate intangible asset profit the time and so Becauseaccountant estimated frequently is used for by the enterprise toplaster the report form， has created the financial informationdistortion and misleading， simultaneously increased charteredaccountant's audit difficulty， causes chartered accountant's auditrisk to enhance， writes up ill when the opinion possibility Thus it can be seen， strengthens the audit which estimated toaccountant has the necessity very This article according to on January 1， 2007 to start to carry out"Enterprise Accountant Criterion - Accounting policy， AccountantEstimated Change And Accountant Mistake Correction" and "AuditCriterion 1，321 - Accountants Estimated Audit"， the implication， thecontent， the characteristic and accountant which estimated fromaccountant estimated the audit the meaning， the goal and the basisobtain， analyzes the audit which accountant estimated take the newcriterion as a foundation， separately in the audit plan stage， theimplementation stage and in the report stage suitable concrete auditprocedure and the audit process should matter of concern， and proposedfurther strengthens accountant to estimate the audit the The this article occupying of innovation to had pointed outbrings the challenge facing the new criterion， chartered accountantaccountant which should specially pay attention in the audit estimatesthe
Fresh fruits and vegetables is essential in the daily life of residents， the price impact of theresidents' quality of life and standard of Not only that， the circulation of agricultural products is connected with the production and consumption of agricultural products， agricultural product market information relating to the transfer， the majority of farmers and the interests of Due to the present stage of our country's logistics technology and current level of backwardness，resulting in fresh fruits and vegetables in circulation in the process of decay， distribution costs are too high， so that the high price of fruits and In order to suppress the fruit and vegetable prices rose too fast， safeguard the people's living standards， the government vigorously promote the "agriculture super docking"， in an attempt to reduce the circulation link， reduce the circulation cost of In many of the "agriculture super docking" model， farmers' professional cooperatives set up a joint agency running thesupermarket， the supermarket direct mode by the vast number of consumers and Therefore， fruit and vegetable supermarket chain has gradually developed， providing a variety of inexpensive fruits and vegetables to Based on the analysis of fruit and vegetable delivery of new Long Jia fruit supermarket as the foundation， through the comparison of domestic and foreign to the fresh agricultural productdistribution and distribution optimization research situation， find a suitable for small and mediumsupermarket fruit and vegetable circulation methods， and should pay attention to in the process of circulation problems， pointed out that the current government also need to do to help with supportfor small and medium supermarket fruits and vegetables， fruit and vegetable Huimin chain supermarket can better The innovation of this paper lies in the new Longjiaguo vegetable supermarket chain distribution as a basis， to the current domestic and foreign chain supermarket distribution model as the basis， themethod of logistics and supply chain management as the guidance， through the optimization of each part of the fruit and vegetable delivery， improve distribution efficiency， saving the cost of distribution， with species diversity， fresh， green health fruit and vegetables for the vast number ofconsumers， to further improve the cost of distribution and present situation of fruit and vegetable products market price fluctuations caused by the large， and is suitable for the development of thedistribution pattern and the government support for small and medium-sized fruit and 谢谢，希望帮到你！
