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adverse opinion

否定意见

否定意见 （ Adverse opinion ）：系指受查者所编制之财务报表在所有重大方面均无法允当表达该公司之财务状况、经营结果以及现金流量。

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反面意见

引致保留意见的原因其实很多，但主要归纳为两类，包括无法表示意见（disclaimer of opinion）及反面意见（adverse opinion），当中前者通常是审计师未能取证，例如未能取得附属公司的资料，这情况下财务报表便无法被视为真实及公平地反应公司财务状况。

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反对意见

... adverse impact 不利影响，负面影响 adverse opinion 反对意见 advisory group 咨询组，顾问组 ...

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反面意见否定意见

... adventure 投机经萤短期经萤 adverse opinion 反面意见否定意见 adverse variance 不利差异逆差 ...

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短语

Adverse e opinion 否定意见 ; 反对意见 ; 反面意见

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经济学

·2,447,543篇论文数据，部分数据来源于NoteExpress

n. an opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States

以上来源于: WordNet

The certifying CPA issues a disclaimer of opinion or an adverse opinion in the audit report.

一签证会计师出具无法表示意见或否定意见之查核报告者。

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CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.

涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。

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更多双语例句

Scavone starts with daily reports on companies that have reported troubling events, from missing analysts' earnings estimates, to reporting higher inventories, to receiving an auditor's adverse opinion.

FORBES: What Goes Up ...
Hence another response to adverse public opinion: that Europe's people would soon learn to love it if only its institutions were more open and democratic.

ECONOMIST: All too many don��t
"The weight of the published scientific evidence, in addition to the opinion of global health organizations, shows that there is no link between wireless usage and adverse health effects, " said Joe Farren, a spokesman for the CTIA-the Wireless Association.

CNN: Cell phones can affect sperm quality, researcher says

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