項(xiàng)目財(cái)務(wù)管理-展示頁(yè)
2024-08-01 13:16本頁(yè)面
【正文】 cial statements: ? A clear statement on the accounting policies and accounting standards adopted ? The results of an independent review of the financial accounts and financial management systems by an auditor acceptable to ADB ? 下列基本原則適用于年度財(cái)務(wù)報(bào)表： ? 明確說(shuō)明所采用的會(huì)計(jì)政策和會(huì)計(jì)準(zhǔn)則 ? 由亞行認(rèn)可的審計(jì)員對(duì)財(cái)務(wù)帳目和財(cái)務(wù)管理系統(tǒng)進(jìn)行獨(dú)立審核的結(jié)果 16 Composition of Financial Statements 財(cái)務(wù)報(bào)表的構(gòu)成 ? Annual financial statements relating to each project should show sufficient information to identify separately the transactions relating to the reporting year and the cumulative transactions from the startup date ? Annual statements may bine financial transactions of a project with those of the EA, where the EA was established solely to develop the project ? Where an EA is responsible for implementing defined subprojects, separate financial statements should be provided for each defined ponent together with a consolidated financial statement for the plete project. ? Where an EA is responsible for developing more than one project, mon or joint project financial transactions of the agency may be apportioned and allocated to each project on a basis defined in the Notes to the Financial Statements ? 與每個(gè)項(xiàng)目有關(guān)的年度財(cái)務(wù)報(bào)表應(yīng)該提供充足的信息，以區(qū)分本財(cái)務(wù)年度發(fā)生的交易和自項(xiàng)目開始之日起累積發(fā)生的交易 ? 如果執(zhí)行機(jī)構(gòu)成立的目的只是為了開發(fā)某個(gè)項(xiàng)目，則在期中和年度報(bào)表中可以把項(xiàng)目的財(cái)務(wù)交易與執(zhí)行機(jī)構(gòu)的財(cái)務(wù)交易予以合并 ? 如果某個(gè)執(zhí)行機(jī)構(gòu)負(fù)責(zé)執(zhí)行指定的子項(xiàng)目，則對(duì)應(yīng)每個(gè)子項(xiàng)目都應(yīng)編制獨(dú)立的財(cái)務(wù)報(bào)表，并對(duì)整個(gè)項(xiàng)目編制合并財(cái)務(wù)報(bào)表 ? 如果某執(zhí)行機(jī)構(gòu)負(fù)責(zé)開發(fā)的項(xiàng)目多于一個(gè)，則屬于共同性質(zhì)的財(cái)務(wù)交易可根據(jù)財(cái)務(wù)報(bào)表附注中的規(guī)定分配給每個(gè)項(xiàng)目 17 Financial Reporting Requirements 財(cái)務(wù)報(bào)告要求 ? Where audited financial statements are to be first submitted to a government legislature—with the risk of delaying submission of the audited financial statements to ADB—a draft (certified by the chief financial officer and the auditor) should be submitted to ADB within the required reporting timetable, with subsequent confirmation after they have been ratified by the legislature ? Financial statements should (normally) be presented in the local currency ? For nonrevenueearning projects, audited annual statements are required for each year of project development and implementation ? For revenueearning projects, audited annual statements are required for the period of the loan. The financial statements of revenueearning projects may be incorporated within the EA’s financial statements ? 如果已審計(jì)財(cái)務(wù)報(bào)表需首先提交給政府立法部門，則可能會(huì)延遲向亞行上報(bào)已審計(jì)財(cái)務(wù)報(bào)表。使用術(shù)語(yǔ)“國(guó)別”不代表作者或亞洲開發(fā)銀行對(duì)任何地域?qū)嶓w的合法性或其它法律地位的任何判斷。1 項(xiàng)目財(cái)務(wù)管理 *本課程材料中所述觀點(diǎn)為作者觀點(diǎn)，不一定代表亞洲開發(fā)銀行、亞行理事會(huì)或其代表的政府的觀點(diǎn)和政策。亞洲開發(fā)銀行不擔(dān)保本課件中所含數(shù)據(jù)的準(zhǔn)確性，而且對(duì)使用這些數(shù)據(jù)所產(chǎn)生的后果不承擔(dān)責(zé)任。 2 培訓(xùn)內(nèi)容 ?亞行財(cái)務(wù)管理政策 ?世亞行項(xiàng)目貸款核算辦法及財(cái)務(wù)報(bào)表的編制 ?亞行項(xiàng)目的審計(jì)和常見的審計(jì)問(wèn)題 3 亞行財(cái)務(wù)管理政策 ? ADB Financial Management Policies and Guidelines 亞行財(cái)務(wù)管理政策和指南 ? Preparing and Submitting Financial Reports 準(zhǔn)備和提交財(cái)務(wù)報(bào)告 ? Auditor Reports and Opinions: ADB Requirements 審計(jì)報(bào)告和審計(jì)意見：亞行的要求 ? Financial Covenants 財(cái)務(wù)約文 4 亞行財(cái)務(wù)管理政策和指南 ADB Charter ADB policy on ? Anticorruption ? Governance Guidelines for Financial governance and management of investment projects Financed by the ADB
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