各位企业主都知道，香港公司股份转让是常见的商业操作。但您是否清楚——转股对价的设定，可能在 未来让您付出惨痛代价？ 最近我们接手一个紧急案例：某客户2023年通过其他代理办理转股，将200万普通股以1港币"象征性"转 让。结果在需要审计报告时，因公司实际拥有七位数资产，转股价值严重不符，审计师拒绝签署。我们 团队耗费大量时间重新准备文件，才帮客户化解危机。 虽然从法律上说，转股对价是商业决定，但随意设定可能带来三大风险： 上市计划可能搁浅 香港上市审批极其严谨，如发现转股对价被刻意压低，整个上市申请可能被拒。监管机构会严格审查历 史转股是否符合当时股份价值。 我们的回答是：不可以，也不应该。 如果公司有实际业务、资产或未来有上市计划，转股对价必须合理反映公司价值。单纯为了"省 事"或"省钱"而随意设定转股对价，后续补救成本可能远超当初节省的费用。 选择专业服务，规避潜在风险 我们理解企业有时需要快速完成转股，但专业与负责永远排在第一位。我们的做法： 合理设定转股对价，符合监管要求； 完整准备转股文件，确保合法合规； 提供专业税务建议，优化整体方案。 审计报告无法出具 审计师会核查所有转股文件。若发现转股价值与 ...

教育保健和休闲酒店仍是主要支撑。 具体行业来看，9月新增就业集中于教育保健和休闲酒店业。多数行业新增就业增加，政府和建筑业新增就业较上月分别 增加了4.4万人和3.3万人。而运输仓储业和其他服务新增就业人数下降最多，分别减少了2.8万人和1.9万人。 失业率续创2021年年底以来新高。 9月失业率小幅上升0.1个百分点至4.4%，继续录得2021年底以来新高。失业率上升，主因9月劳动参与率回升0.1个百分点 至62.4%，显示重返劳动力市场的人增加。不过，就业率上升0.1个百分点。同时，U6失业率回落0.1个百分点至8%，边缘劳动力就业率企稳。综合来看，本月 就业市场有所企稳。 新增非农就业回升，薪资增速持平。 9月新增非农就业升至11.9万人，但前值再度小幅下修，与上次报告相比，7月和8月两个月合计共下调3.3万人。本月教育 保健和休闲酒店仍是新增就业的主要支撑，多数行业新增就业回升，其中政府和建筑业新增就业回升幅度最大。不过，随着接受递延辞职的联邦员工正式退 出，未来政府就业或将大幅下降。工资方面，9月时薪同比增速较上月持平。 失业率小幅上升。 9月失业率小幅上行至4.4%，劳动参与率回升或是主要原因，永 ...

Core Insights - The application and maturity of artificial intelligence (AI) in mainland China have significantly increased over the past year, reshaping the core skill requirements in the accounting field and driving talent transformation [1][4] - Companies are increasingly focused on the return on investment (ROI) from AI projects, reflecting a more pragmatic approach to technology application [1][4] Group 1: AI Adoption and Trends - AI, data analytics, and cybersecurity software are the top three technologies adopted by mainland Chinese enterprises in the past year [4] - 92% of respondents from mainland China reported using AI tools like DeepSeek, a significant increase from 72% in the previous year [4] - 21% of respondents indicated that AI is widely integrated into various business processes, up from 9% in the last survey, making it the highest among all surveyed markets [4] - 65% of respondents expect their companies to further increase AI technology applications in the next 12 months, a rise of 17 percentage points from the previous survey [4] Group 2: Human Resource Strategies - 32% of respondents noted that their companies reduced hiring for junior accounting positions due to the proliferation of AI applications, while 18% are actively recruiting talent with AI expertise [5] - The demand for hybrid talent with both traditional accounting knowledge and technological skills is increasing, as companies seek to empower digital transformation [5] - Employers are encouraged to enhance or retrain existing employees' technological skills to adapt to the evolving workplace [5] Group 3: Investment and ROI Challenges - Approximately 40% of respondents indicated that the ROI from technology investments is low, particularly among small and medium-sized enterprises (SMEs) [7] - Companies are advised to clearly define their core business challenges before investing in new technologies and to consult with technology experts for tailored solutions [7] - SMEs should prioritize technology solutions that enhance core business functions and adopt phased investment strategies to ensure alignment with strategic goals [7] Group 4: Cybersecurity Concerns - 74% of respondents reported ongoing use of cybersecurity software, with 35% integrating cybersecurity into their overall business strategy [7][8] - The rise of generative AI and other public large language models has increased data breach risks, necessitating heightened employee awareness and responsible AI usage [8] - Companies are encouraged to regularly assess and update their cybersecurity measures to mitigate evolving threats, with options like security operation centers being viable solutions [8]

人民网北京11月18日电(记者鲍聪颖)11月17日，第三届丰台区商业发展大会举办。活动现场，丰台区首个"吃住行 游购娱"全要素区域消费平台正式发布，消费者只需登录"精彩消费在丰台"微信小程序，就能一键解锁本地商家福 利、区域消费地图、热门活动查询等多项功能，实现消费资源精准对接。 本次大会由丰台区商务局主办、丰台区商业联合会承办，以"商业共生·协同发展—丰台区商业高质量发展新征 程"为主题，近10家行业协会、120余家商业品牌方、30家商业空间方及丰台26个街镇等多方代表参会，聚焦新业 态、新模式、新场景"三新"消费展开深度对话与资源对接，全面推动区域商业生态焕新升级。 记者了解到，该平台由值得买科技主导创立，是丰台首个"吃住行游购娱"全要素区域消费平台，丰台区商联会、 旅游服务协会、社体中心等行业组织协同发力赋能，助力平台实现消费者与优质消费资源的精准对接，为商家提 供了高效触达目标客群的数字化渠道。 市民只需登录"精彩消费在丰台"微信小程序，一键解锁本地商家福利、区域消费地图、热门活动查询等多项功 能，即刻开启"丰彩之旅"。作为一站式全域数字化惠民服务平台，该平台已收录企业超1717家，共同为市民打造 便 ...

Group 1 - The report highlights that the Beijing Stock Exchange (BSE) has evolved from a "testing ground" to a main battleground for specialized and innovative enterprises, with 282 listed companies and a total market capitalization of 900.835 billion yuan as of November 14, 2025 [2][12][14] - Among the listed companies, 254 are classified as specialized and innovative "little giants," accounting for 90.07% of the total, with 152 being national-level little giants [2][33] - The report identifies key industry chains within the BSE, including smart connected new energy vehicles, hydrogen energy, new materials, innovative pharmaceuticals, and artificial intelligence [2][38] Group 2 - The BSE's market performance shows a decline in the North BSE 50 index, which reported 1,514.20 points, with a TTM PE ratio of 71.80X, while the specialized and innovative index reported 2,500.55 points with a TTM PE of 80.59X [3][62][66] - The average market capitalization of BSE companies is lower than that of the ChiNext and STAR Market, with the average market cap at 31.94 million yuan compared to 126.11 million yuan and 175.43 million yuan respectively [22][23] - The report notes that the liquidity of the BSE has improved, with the turnover rate now higher than that of the STAR Market and slightly above the ChiNext [41][42][47] Group 3 - The report indicates that the IPO review process is active, with two companies approved and three pending approval, reflecting a steady increase in the number of companies entering the market [3][28] - The report emphasizes the growing interest from public funds in the BSE, with 39 public institutions investing in BSE stocks by mid-2025, marking a significant increase in both the number of institutions and the amount invested [45][46] - The BSE is expected to enhance its index system and introduce the North BSE 50 ETF, which could further improve liquidity and attract more institutional investors [50][51]

天眼查App显示，近日，江西乾旷科技有限公司成立，法定代表人为汪磊，注册资本100万人民币，经 营范围为许可项目：食品销售，城市配送运输服务（不含危险货物），道路货物运输（不含危险货物） （依法须经批准的项目，经相关部门批准后在许可有效期内方可开展经营活动，具体经营项目和许可期 限以相关部门批准文件或许可证件为准）一般项目：软件开发，食品销售（仅销售预包装食品），保健 食品（预包装）销售，自动售货机销售，技术服务、技术开发、技术咨询、技术交流、技术转让、技术 推广，日用品销售，文具用品零售，办公用品销售，广告设计、代理，广告制作，广告发布，电子产品 销售，服装服饰零售，企业管理咨询，企业形象策划，商业、饮食、服务专用设备销售，商业、饮食、 服务专用设备制造，租赁服务（不含许可类租赁服务），机械设备租赁，装卸搬运，停车场服务，机动 车修理和维护（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）。 ...

调查：纽约州大多数企业受到关税影响 无扩大业务计划 中新网11月14日电 据美国哥伦比亚广播公司(CBS)旗下WWNY报道，纽约州商业委员会发布了一份报 告，披露了今年白宫加征关税所产生的早期影响。 中新经纬版权所有，未经书面授权，任何单位及个人不得转载、摘编或以其它方式使用。 关注中新经纬微信公众号(微信搜索"中新经纬"或"jwview")，看更多精彩财经资讯。 关税相关的不确定性，再加上税收和监管因素，导致73%的受访者表示，未来一到两年内没有扩大业务 的计划。 这项调查是在2025年9月和10月进行的，结果表明，纽约州各地的企业主已在忙于应对关税带来的各类 影响。 来源：中国新闻网 编辑：王永乐 广告等商务合作，请点击这里 本文为转载内容，授权事宜请联系原著作权人 报道称，该委员会对成员企业的调查显示，88%的受访者表示，关税已对其业务运营产生了某种形式的 影响。53%的受访者表示，关税仍是其企业面临的重大关切问题。 纽约州商业委员会公关总监帕特里克·贝利表示，关税带来的额外成本可能会转嫁给消费者。 "归根结底，我认为最终买单的是这里的消费者，因为当企业面临成本上涨时，很多时候无法自行消化 这些成本，尤 ...

伯克希尔-哈撒韦第三季度出售了120亿美元股票，延续了多年来的净卖出趋势。苹果和美国银行成为最 主要的减持对象，同时该公司也购入64亿美元股票，多数新增持仓集中在商业和工业类别。 伯克希尔第三季度最新10-Q报告显示出售股票124亿美元、购入股票64亿美元，实现资本利得约100亿 美元。据媒体周五估算，截至6月30日持有2.8亿股苹果股票的伯克希尔，在三季度可能减持约3500万 股；而美国银行的持仓则从6月底的略高于6亿股中减持了5000万至1亿股。这一估算基于伯克希尔第三 季度10-Q报告中披露的相关财务数据。 伯克希尔预计将在周五晚间发布季度13-F报告，详细披露截至9月30日的美国上市证券持仓情况。周五 是13-F文件提交的最后期限，而伯克希尔通常会等到最后一天才提交。 多年净卖出趋势持续 另一关键线索来自伯克希尔"消费品"类别股票成本基础在三季度减少约12亿美元。苹果很可能被归入这 一类别——伯克希尔将其约3000亿美元股票持仓分为三大类：消费品、金融、商业工业及其他。 根据几年前的披露，伯克希尔持有苹果股票的成本基础约为每股35美元，出售约3500万股正好与12亿美 元的成本基础减少相吻合。 新增持 ...

Group 1 - The company, Juran Smart Home, announced the appointment of a new auditing firm, Lixin Certified Public Accountants, for the 2025 financial statement audit and internal control audit, to ensure the independence and objectivity of the audit work [1] - The company has communicated with both the current auditor, PwC Zhongtian, and the new auditor, Lixin, regarding this change, and both firms have acknowledged and agreed to the transition [1] - For the first half of 2025, the revenue composition of Juran Smart Home is as follows: 56.34% from product sales, 40.34% from leasing and franchise management services, and 1.61% from renovation services [1] Group 2 - As of the latest report, the market capitalization of Juran Smart Home is 18.4 billion yuan [2]

Group 1 - The North Exchange 50 Index and the Specialized and Innovative Index will undergo adjustments on December 15, 2025, with the North Exchange 50 Index experiencing its fourth adjustment and the Specialized and Innovative Index its first adjustment [10][12][15] - The North Exchange 50 Index closed at 1,522.73 points, reflecting a weekly decline of 3.79%, while the Specialized and Innovative Index closed at 2,532.06 points, down 5.43% [31][32] - The report emphasizes the importance of focusing on high-quality stocks and technology growth within the North Exchange 50 components, particularly those that have undergone significant price adjustments [3][42] Group 2 - The report identifies potential new additions to the North Exchange 50 Index, including companies such as Kaifa Technology, Gobika, and Wantong Hydraulic, with a focus on their average market capitalization and trading volume [12][13] - The North Exchange Specialized and Innovative Index is expected to include companies like Star Map Measurement and Senxuan Pharmaceutical, highlighting their market performance and growth potential [15][16] - The report suggests that the North Exchange's valuation structure shows a significant number of companies with high P/E ratios, indicating a potential investment opportunity in undervalued stocks [21][36][41] Group 3 - The report indicates that the average P/E ratio for key sectors such as high-end equipment, information technology, and chemical new materials are 42.83X, 91.31X, and 48.18X respectively, suggesting varying levels of valuation across industries [36][41] - The North Exchange's market performance shows a decline in trading volume, with an average daily turnover of 230.88 billion yuan, down 20.36% from the previous week [26][30] - The report highlights the importance of monitoring companies with strong quarterly performance and reasonable valuations as the North Exchange approaches its index adjustments [42][43]