北京伟达汽车摩托车驾驶学校

北京伟达汽车摩托车驾驶学校 专 项 审 核 报 告 目 录 一、专项审核 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 二、附件 1、 2008年12月31日资产负债表 2、 2008年度业务活动表 3、 2008年度现金流量表 北京永拓会计师事务所有限责任公司 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion 专 项 审 核 报 告 京永审字(2009)第19009号 北京伟达汽车摩托车驾驶学校董事会: 按照北京民办教育机构法人注册年检及年度评估的有关要求，我们对北京伟达汽车摩托车驾驶学校(以下简称学校)的下述办学情况进行了审核。根据有关规定真实、完整地提供相关资料是贵学校管理当局的责任，我们的责任是在实施审核工作的基础上对下述办学情况发表审核意见。 我们按照《中国注册会计师其他鉴证业务准则第3101号—历史财务信息审计或审阅以外的鉴证业务》实施审核工作。在审核过程中，我们主要实施了检查记录和文件、询问以及分析程序。 现将审核结果报告如下: 一、基本情况 1、学校为1993年成立的民办非企业单位，经北京市朝阳区教育委员会批准取得了《中华人民共和国民办学校办学许可证》;于2004年4月12日在北京市朝阳区民政局依法登记取得《民办非企业单位登记证 书 关于书的成语关于读书的排比句社区图书漂流公约怎么写关于读书的小报汉书pdf (法人)》。 2、学校开办资金 70万元，由举办者薄胜明、李严莉 、夏明非、杨桂芬、杨文友和毛荣喜投入，并于2003年2月16日经北京文信会计师事务所文信内验字(2003)第045号验资报告验证确认，全部为非国有资金。 法定代表人:薄胜明 举办者:薄胜明、李严莉 、夏明非、杨桂芬、杨文友、毛荣喜 开办资金:70万元 业务范围: 汽车摩托车驾驶培训 登记地址:北京市朝阳区东苇路常营乡北京碧波怡园有限公司院内 ompared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level.also cool young teachers of participate in training and professional development of main activities range also compared small, way alf; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I schper hfessional development. From statistics data view, select "school lectures, and assessment class, research activities" of Subeside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and pro esignor other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 d t class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. Universityessmenn small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assons do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoptiolicatiw, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers pubg teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data viee younou think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions yry, wthat the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theoyoung teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe we ofstatistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the oftheory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 47th problem you compared like of training way is () [single topics] option small meter proportion 1 3、学校组织机构及人员构成: (1)组织机构:实行董事会领导下的校长负责制。 (2)人员构成:现有教职工23人，其中:专职教师5 人，兼职教师18人;教学班3个，在册学生457 人。 (3)财务人员3人，其中由薄胜明担任财务主管，配备专职会计，有会计证;专职出纳，有会计证。 二、财务情况 (一)相关财务、资产管理和票据 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 的建立情况 学校已建立了财会、资产、收费和票据管理 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 ，在核算过程中手续较全，执行较好。 (二)货币资金152,131.14元，其中现金260.66元、银行存款151,870.48元。开户银行共2个，开户银行均为中国工商银行管庄分理处。。 (三)学校筹措办学资金的渠道(收入) (1)学校筹措办学资金的来源、性质、金额、到位时间等与开办资金相同。 (2)2008年1月1日至2008年12月31日收入总额1,189,300.00元，全部 为提供服务收入。 (四)学校办学经费的使用情况 支出分项 说明 关于失联党员情况说明岗位说明总经理岗位说明书会计岗位说明书行政主管岗位说明书 学校办学经费的使用情况，并重点说明对外投资、往来等大额资金使用情况。 1、支出:2008年1月1日至2008年12月31日成本费用总额1,173,383.15 元，其中各项成本费用金额及占成本费用总额的比例如下: 成本费用项目 金 额 所占比例 业务活动成本 372,460.12 31.74% 管理费用 732,369.96 62.42% 筹资费用 -939.07 -0.08% 其他费用 69,492.14 5.92% 合 计 1,173,383.15 100.00% 2、学校没有对外投资情况。 s "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outsideof i young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second flects the height and depth of education. From statistics data view, ranking first of is readers, this description readers inng reoption is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' readi port, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form]l suphigher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretica ng to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory ofwilli t case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, selece guide 10 20theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practicle topics] option small meter proportionde breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [singto ma nal development of main activities range also compared small, way also compared single, need from practice exploration in thede or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professiooutsi"school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and ast two years, what are the main activities of the training and professional development. From statistics data view, selectthe p 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers ins, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 ctureteaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school le 2 3、往来情况 (1-1)债务账龄分析 账龄 短期借款 应付款项 预收账款 长期借款 长期应付款 1年以内 35,376.45 1-2年 156,175.84 2-3年 3年以上 合 计 191,552.29 (2-2)大额债务情况(前五名) 项目名称 金额 会计科目 占本科目% 账龄 股东借款 100,000.00 其他应付款 52.21% 1-2年 补充医疗 40,262.22 其他应付款 21.02% 1-2年 教育经费 15,913.62 其他应付款 8.31% 1-2年 指导组 14,708.02 其他应付款 7.68% 1年以内 工会经费 10,047.78 其他应付款 5.25% 1年以内 合 计 180,931.64 94.47% (五)学校对受教育者收取费用的项目和标准进行收费备案(发改委)并公 示: 项目 收费标准 备案与公示情况 小货车 2,200.00/人 已备案并公示 小客车 2,800.00/人 已备案并公示 皮卡 2,500.00/人 已备案并公示 (六)提取发展基金及使用情况 学校未按《民促法》计提发展基金。 (七)学校接受捐赠财产情况 未发现学校接受捐赠财产情况。 (八)未发现学校接受和使用政府补助收入的情况。 ompared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level.also cool young teachers of participate in training and professional development of main activities range also compared small, way alf; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I schper hfessional development. From statistics data view, select "school lectures, and assessment class, research activities" of Subeside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and pro esignor other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 d t class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. Universityessmenn small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assons do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoptiolicatiw, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers pubg teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data viee younou think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions yry, wthat the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theoyoung teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe we ofstatistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the oftheory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 47th problem you compared like of training way is () [single topics] option small meter proportion 3 (九)国有资产、公办学校参与举办民办学校情况。 1、固定资产 (1)固定资产原价 固定资产类别 期初数 本期增加 本期减少 期末数 房屋及建筑物 教学设备 运输设备 781,131.00 111,547.00 511,853.00 380,825.00 办公设备 120,156.00 5,180.00 125,336.00 图书 合 计 901,287.00 116,727.00 511,853.00 506,161.00 (2)累计折旧 固定资产类别 期初数 本期增加 本期减少 期末数 本年计提数 房屋及建筑物 教学设备 运输设备 441,463.44 56,658.79 383,060.86 115,061.37 56,658.79 办公设备 113,618.84 1,358.27 114,977.11 1,358.27 图书 合 计 555,082.28 58,017.06 383,060.86 230,038.48 58,017.06 (3)固定资产净值 期初数 本期增加 本期减少 期末数 346,204.72 58,709.94 128,792.14 276,122.52 学校年末对固定资产进行了抽查盘点，固定资产抽查金额合计506,161.00 元，占固定资产总额的100%。 ast two years, what are the main activities of the training and professional development. From statistics data view, selectthe p 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers ins, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 ctureteaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school le s "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outsideof i young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second flects the height and depth of education. From statistics data view, ranking first of is readers, this description readers inng reoption is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' readi port, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form]l suphigher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretica ng to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory ofwilli t case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, selece guide 10 20theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practicle topics] option small meter proportionde breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [singto ma nal development of main activities range also compared small, way also compared single, need from practice exploration in thede or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professiooutsi"school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and 4 2、未发现公办学校参与举办民办学校情况。 (十)各项税费缴纳情况 税 种 缴纳金额 营业税 38,481.64 城市建设维护税 2,714.57 教育费附加 1,163.39 企业所得税 49,000.00 个人所得税 58.05 房产税 土地使用税 车船使用税 44,879.00 印花税 合 计 136,296.65 本报告仅供贵校办理法人年检时使用，不得用于其他用途。 北京永拓会计师事务所有限责任公司 中国注册会计师: 中国?北京市 中国注册会计师: 2009年1月12日 alf; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I schper hfessional development. From statistics data view, select "school lectures, and assessment class, research activities" of Subeside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and pro esignor other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 d t class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. Universityessmenn small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assons do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoptiolicatiw, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers pubg teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data viee younou think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions yry, wthat the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theoyoung teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe we ofstatistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the oftheory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 47th problem you compared like of training way is () [single topics] option small meter proportion ompared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level.also cool young teachers of participate in training and professional development of main activities range also compared small, way 5