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词汇
accountant's opinion
释义
accountant's opinion
会计师意见
指会计师在查核企业会计记录与财务资料後,於财务报表上所签注的意见,由於财务报表具有相当的裁量权,会计师的意见对於债权人与投资人而言,便为一项重要的参考指标。
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