来源：滚动播报 2月13日，香港会计及财务汇报局向所有就拟为计划在香港联交所上市的公司（即首次公开招股或 IPO）担任申报会计师的公众利益实体核数师发出公开信。公开信称，近期，IPO活动的快速增长，进 一步凸显了公众利益实体核数师在推动香港资本市场繁荣与活力方面的重要角色。然而，这一趋势亦为 维持高质量审计带来了前所未有的挑战。有见及此，会财局透过公开信表达了对IPO审计项目急速增长 的关注，并提醒公众利益实体核数师肩负的重要责任，包括保障审计质素、维护独立性及专业诚信，以 及巩固公众对香港资本市场的信心。 ...

Core Viewpoint - Zhejiang Energy Mairing has selected Ernst & Young Huaming as the financial audit service provider for its IPO on the Hong Kong Stock Exchange, with a contract amount of 3,800,000 yuan [3][5]. Group 1: Project Overview - The project involves the financial audit services for Zhejiang Energy Mairing Environmental Technology Co., Ltd., which was established in June 2018 and has two wholly-owned subsidiaries and one branch [6]. - The main business includes the design, research and development, and manufacturing of shipbuilding, marine, and maritime environmental protection products, as well as related EPC project contracting and technical support services [6]. Group 2: Service Scope - The services include comprehensive financial due diligence on the financial statements for the reporting period, providing a summary of due diligence issues, and suggesting rectification plans [7][8]. - The audit will ensure compliance with the Hong Kong Stock Exchange and prospectus disclosure requirements, including the preparation of necessary financial materials for the IPO [8][9]. - The audit firm will also assist in addressing financial feedback from regulatory bodies during the IPO process and ensure the accuracy and consistency of financial data submitted [9][10]. Group 3: Qualification Requirements - The bidding entity must be a legally independent organization capable of bearing civil liability and must not be on the blacklist of Zhejiang Energy Group or its subsidiaries [13][14]. - The bidding firm must hold valid qualifications for providing H-share securities services and have experience in successfully auditing IPOs in Hong Kong within the last three years [14]. - The project leader must possess a valid Hong Kong CPA certificate [14].

以货币资金科目为例： 01 货币资金循环 02 薪酬费用循环 关键程序： 以应付职工薪酬科目为例： 关键程序： | 未끼. | | | 厂图的瓜芳义理行仁厂公中谜： | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | 借方 | 贷方 | 贷 | 1, 326, 122. 94 | | 01 | 13 | 非现金-0011 | 12月工资发放 | 600, 000. 00 | | 贷 | 726. 122. 94 | | 01 | 13 | 非现金-0012 | 1月份工资计提 | | 550, 000. 00 | 賞 | 1. 276. 122. 94 | | 01 | 13 | 非现金-0012 | 1月份工资发放 | 525, 000. 00 | | 賞 | 751. 122. 94 | | 01 | 13 | 非现金-0013 | 1月份工资补提 | | -25,000.00 | 賞 | 726. 122. 94 | | 01 | 29 | 非现金-0035 | 年终奖发放 | 1, 200, 000. 00 | | ...