验资报告附件—投入资本明细表的改进建议

An Appendix to the Capital Verification Report-Improvement of Invested Capital Subsidiary Ledger

投入资本明细表是验资报告的重要附件之一 ,是注册会计师编写验资报告的重要依据。现行的投入资本明细表的格式不够清晰 ,不能满足编写验资报告的需要 。

Invested capital subsidiary ledger is one of the important appendices in the capital verification report and is also the important base for the CPA toprepare the capital verification report.The current form of the invested capital subsidiary ledger isn t clear enough.It cannot meet the needs of preparing the capital verification report.So the author of this article proposes to have it redesigned.