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Two, enterprise management behavior evaluation.
Certified public accountant to the enterprise the independent audit, first of all to the enterprise compliance system for conformance testing, and the enterprise 's internal control system evaluation.

On the one hand, the enterprise internal control system is to comply with the consistent principle opinion; on the other hand the judgment enterprise financial report is in all material respects fairly reflect the financial status, operating results and capital movements.Production House In order to determine the scope of the audit sampling, sample number and the focus of the audit. Certified public accountant in the audit stage, is essentially the enterprise internal control system on the basis of management activity and management behavior evaluation of ruling, which make the enterprise behavior are normative, and entered a benign development path.

Therefore, in the world also take CPA called" economic referee".
Three, the financial situation of enterprises and economic outcomes of auditors.
Certified public accountant to the enterprise for compliance testing, to reflect the enterprise's financial condition and results of operations of data concerning the substantive test and identification.

On the one hand, the enterprise balance of quality and quantity of the inspections and verification, to determine the true scale of the strength of enterprises, and credit status; on the other hand, the enterprise revenue and cost validity, authenticity of confirmation, which approved the profits of enterprises, determine the taxable amount.

Especially the listed companies in the issuance of stocks, stock management based on the certified public accountant verification of enterprise assets, earnings, earnings per share, net asset per share and other financial indicators, decide whether to approve the listing. In the listing of the operation, the investors according to CPA verification of enterprises operating results,bridgestone decision investment increase and decrease to the distribution of the profits. As a certified public accountant audit verification of enterprise financial condition and results of operations have the force of law, therefore, in foreign countries also have accounting firm called" economic court".

Four, investors' rights and interests safeguard.
Along with China the establishment of modern enterprise system, the separation of ownership and management of assets, the investor and operator is formed between the relation of economic responsibility, possession, use and disposal of assets transferred to the hands of the operators, which requires the independent of two outside accounting firm objective and impartial evaluation, validation and reflect the management performance, maintenance the legitimate rights and interests of investors. In practice, the CPA audit of enterprises to make audit conclusion directly affects the shareholder confidence,MotoGP determines the stock price, the company and the rise and fall of the operator 's fate.

Although the CPA 's income comes from the audited enterprise, determined by the operator, but its existence and development depends on whether the practice in accordance with the law. In the face of investors and operators, and benefit conflicts, the accounting agency often choose to objectively reflect the true condition of the enterprise, and according to the different situation issued audit report, do to the state, enterprises and investors responsible for. Therefore, the CPA is often referred to as " economic bodyguard".

Five, capital flow guide.
In the capital market, accounting firms through disclosed to the public offering of the company asset restructuring plan, raised funds, expected income and other information, guiding investors investment. In the stock circulation market, through the publication of operation performance of listed companies, to guide the flow of capital. In areas of direct investment, accounting firms to business ventures, shares, holdings, purchasing and investment activities, evaluate through asset,wireless keyboards value recognition, financial audit to regulate and guide.

In the indirect investment field, banks and other creditors by accounting firms on the borrower's credit evaluation and mortgage assets value assessment in decision making. Today's CPA on capital flows from the overhead guide the transition to direct," Big Five" financing agency business development is rapid, have been shown to other intermediary organizations have incomparable advantages.

This suggests that firms have broken through the traditional business, functional role in expanding. Chinese accounting firm in the providers of capital and capital to serve as information intermediaries, the capital to advantage industry, make capital is possessory to minimize risk, realize capital profitability and safety of uniform.

That signature “ox” on the card is writing “unprecedentedly after the large brush-written Chinese character, does not have the future”, inserts on Sanlitun apple flagship shop entrance bunch of fresh flowers, is especially noticeable, and has caused the stir in the network.

The people call out in alarm, after Qiaobusi died, must first to Qiaobusi express what thanks was the Chinese ox. zai guoqu ji nian jian, depends upon stores up resells the apple product, the Chinese ox gets rich by foul means. 　　The ox is an existence huge uncertainty occupation similarly, some do the apple business to come across the setback the ox, even therefore commits suicide.

Death of the Hong Kong biggest apple ox 　　Dies the same day in Qiaobusi, Hong Kong has one pair the husbands and wives who depended upon Qiaobusi to gain fame and fortune also along with Qiaobusi to go, this was has Hong Kong “iPhone, iPad your majesty” name forest forint husband and wife, they commit suicide in pairs in the same day.

The forest forint does not know in Hong Kong parallel import nobody, is regarded one of Hong Kong biggest parallel import handset business,hong kong attractions its business technique by “enters the goods accurate, to produce goods quickly” is famous, closes right up against the unique judgment, develops the handset kingdom, only reaches the square to have 6 between first to spread, in recent years, the forest forint main attack apple product, and depended upon stores up iPhone and iPad gains the good money. According to Hong Kong media reported that depending on stores up resells the apple product, forest forint one year can gain the many Yuan.

In April, reporter went to Hong Kong to reach the square first, saw the forest forint shop front business good, its sales clerk is putting on the AC Milan team's sports attire uniformly, is very conspicuous, but comes here shopping the buyer, some 70% come from mainland China.

A forest forint institute is at Hong Kong Kuangjiao reaches the square is precisely the entire Asian parallel import apple product important collection and distribution center first. Here parallel import speculator is all-resourceful, attains the apple new product through each kind of channel first time.

Reaches square named first “Lo the elder brother” parallel import handset shop boss told the reporters, here shop one day may receive 200 iPhone4 handsets approximately, sells handset quantity approximately quite, in him after death, has also piled up with white packing iPhone and iPad, demonstrated to the customer, here has on-hand merchandise.

These parallel import apple product's origin is all kinds. In the apple new product going on the market early time, these goods usual dependence overseas ox lining up obtains, quantity are few, and the cost is soaring.

In the US, the apple store entrance already expedited an occupation lining up guest's occupation, was also the people usually says “the ox”, each hour collected fees 20 US dollars - -, if needed to line up for 10 hours only then to attain iPhone, a professional queuer could receive 200 dollars. Because the income is rich, the attraction joins in large numbers in US's Chinese people to this ranks.

After these products by bigger ox centralism collection, and sends out Hong Kong by each form, passes through “the boatman” from Hong Kong to smuggle Shenzhen again, then sends out the entire Chinese each region.

The insider told the reporters,Hong Kong seo pr some have the method big ox, will not choose this kind “the piece of work” the way, these oxen will take the goods from overseas some large-scale apple dealer there mass, will then transfer to the domestic sale. “is this line of people to be all-resourceful, they the very long time knew ahead of time what the apple issue the new product is.”The insider expressed.

The oxen also need to take the very big risk in this process, reported according to Hong Kong media, the forest forint very possible is because own one batch of smuggling handset is seized and held in custody by the mainland customs, also catches up with the stock market to drop sharply, loses seriously, only then nurses hatred the suicide.

(5) waterproofing and moisture-proof The outdoors entire color pastes piece type SMD the waterproofing and the humidity resistance is the very important key parameter. The SMD support material's choice and the structural design have decided the waterproofing and the humidity resistance. The new PPA material, the silica gel material's use and the new structure's design can solve the waterproofing and the moisture-proof question.

The waterproofing and the moisture-proof question have not been able very good to solve, will present the expiration darkly, questions and so on bright,LED Spot Light Manufacturer fast weaken. The quality outstanding outdoors entire color pastes piece type SMD the waterproofing, the dustproof rank to be able to arrive at IP67, the moisture-proof rank is Lever3.

(6) against ultraviolet ray As a result of the outdoors use, requests entire color to paste piece type SMD the support material and fills seals the material to have resists ultraviolet ray's ability. Unexpected ultraviolet ray's SMD will present PPA to turn yellow, to fill seals the material to be muddy, will thus present the brightness decay and the expiration phenomenon. The quality outstanding outdoors entire color pastes piece type SMD should not to be bigger than 5% the outside work 10000 hour later yellow stain proportion.

(7) failure rate Presents the expiration easily under many factor functions. The quality outstanding outdoors entire color pastes piece type SMD the failure rate to be lower than in 3000 hours 5/100000 (50ppm).

(8) thickness The outdoors entire color pastes the piece type SMD display monitor to consider the line board waterproofing factor,LED Flood Light Manufacturer needs to carry on against hydrogel below the SMD thickness to fill seals, therefore the entire color pastes piece type SMD to need certain altitude, at present in the market condition mainstream thickness is 2.5mm. Fourth, the outdoors entire color pastes the piece type SMD display monitor's trend of development In brightness, the cost, the traditional outdoors entire color in-line type ellipse LED display monitor has the superiority which in 20mm and an above picture element spacing does not have may substitute.

Along with the LED chip brightness and the LED package process technology's promotion, the outdoors entire color pastes piece type SMD the price and the ellipse LED disparity reduced to 10% to 20%. The outdoors entire color pastes the piece type SMD display monitor, because has the angle of view to be broad, the distribution of light good, mixes the light to be good, contrast gradient high and easy automated production superiority, its market share from the present less than 10%, develop hopefully to and the outdoors entire color in-line type ellipse LED display monitor equal division world aspect.

The Urumqi nest fort airport high speed is airport only one passes in and out the Xinjiang air harbor the fast channel, the total investment 290,000,000 Yuan, the span 7.5 kilometers. Urumqi is situated at north the Tianshan center-section south the foothill,LED Ceiling Light Manufacturer the Songorine Basin the reason, it is communicates south Xinjiang the northern border, connects the China and Central Asia, Europe's pharynx and larynx, is also connects Central Asia, Europe's only bridge.

Nest fort airport high speed LED information board establishment, for this honorable, and has the glory mission “the historical bridge” to increase more brilliance, also for national people and so on Xinjiang people and Central Asia, Europe supplies the path first security information.

This a series of display monitors, use US to import the illumination chip completely, brightness are high, the life is long, weakens is small, handwriting clear striking, the basis situation prompt, changes red, green, the yellow handwriting correspondingly. The high standard leads the way shoulder to shoulder with its great mission, escorts safely for the passing vehicles.

Guang Fa negotiable securities: The LED illumination profession depth studies the whole world incandescent lamp huge substitution market soon to open 2009-2012 year global illumination to produce the year on duty compound rate of increment to estimate that will achieve 13.9%.

in 2010 92,800,000,000 US dollar global illumination market size is entire LED industry 10 times nearly. The global incandescent lamp non-production will be forbid the substitution illumination which will initiate to conserve energy the lamp and LED and so on creation huge market demands.LED Spot Lights The rare earth rises in prices into energy conservation lamp pain of since this year rare earth luminous powder rise in price nearly ten times substitution, conserves energy the lamp production cost also along with it enhancement.

Three primary color luminous powder conserve energy lamp's primary data, before three primary color luminous powder rise in prices, at the beginning of the year the luminous powder in the cost only accounts for about 10% in the energy conservation lamp, at present will account for the cost proportion to rise to nearly 60%. In order to deal with the cost rapid rise the huge pressure,LED Flood Lights conserves energy the lamp enterprise to raise the product price unceasingly, and speeds up to LED illumination reforming.

Meanwhile, the LED lamps and lanterns product price is dropping fast. the LED industrial policy consummates the LED illumination industry to take the energy conservation environmental protection day by day the emergent industry, has been taken seriously deeply the country, the semiconductor illumination " 35 " plan in September soon appear. Meanwhile along with LED product national standards' releasing, part LED product integrates hopefully this year enjoys to the fiscal subsidy, the industrial lighting, the commercial lighting possible wide range start.

The profit forecasts and invests suggested what LED illumination profession first choice sign is the great wild goose advantage electro-optic (quotation, information) (300219) with the Swiss abundant electro-optic (quotation, information) (300241). The great wild goose advantage electro-optic 70% above products apply in the general illumination domain, and has is high, a stabler ratio of margin, and has 20% LED commercial lighting service.

The Swiss abundant electro-optic 50% above product is the LED illumination component. Next, the selection country star electro-optic,LED Ceiling Lights the continent bright science and technology (quotation, information) (300232) and the Aotuo electron (quotation, information) (002587), this kind of company LED related illumination service has the tendency which further expansion grows. Once more, the selection sunlight illumination, flies the happy sound (quotation, information) (600651), Foshan illuminates (quotation, information) (000541) and so on has the reforming foundation traditional illumination enterprise.

The risk prompts one is the profession scenery bearing is lower than anticipated; second, policy-type risk.

Shanghai silver international: The LED illumination time approaches the LED degree of illumination cost and fluorescent lamp's disparity already in 5 times. Each tile cost still 10 times in fluorescent lamp and so on commonly used highly effective photo source, but, as a result of LED unidirectional photo source characteristic, careful product design as well as high efficiency driving circuit,Patch Panel Manufacturer its degree of illumination cost in 5 times.

What but degree of illumination correspondence is in the specific region lumen number, is target which the user cared truly. Each tile cost and the degree of illumination cost's difference's significance lies, the LED lamp will compare the fluorescent lamp and so on to have about 50% electricity saving effect. present cold white light LED lamp illuminated the domain in the non-resident already to have the efficiency.

Considered that the electricity saving effect the reckoning indicated the LED lamp uses the approximately 10000 hours to be possible to take back the cost, but the product life already obviously surpassed this level actually. In order to consider that the time value the influence, we use 20% discount rates, still discovered under the present price, 10 hour/day, 250 day of/year use situation already had the economic value, this will include the majority of non-residents to illuminate the application.

The magnanimous LED market, the LED illumination involves the chip, the seal, the heat conduction material, the beacon to increase thoroughly the material,哮喘 the driver and so on different domain. The global electric power expense will have approximately 20% is the illumination, the LED illumination will save surpasses half the power consumption, this will be the LED potential market capacity.

behind the seal and the application are the domains which in 2011 is worth paying attention, because, the chip supply link including the chip price fall, and will trigger the illumination application anticipated; The LED illumination chip only occupies the entire lamp price at present about 15%, the giant product added value is in the segmentum posterius manufacture and the channel link; Cuts into with difficulty before the TV back light market China Enterprise differently, global illumination manufacturing capacity already concentrated in China, the Chinese Enterprise will certainly to become the leading force.

Key attention country star electro-optic, Zhejiang sunlight, attention luck crystal science and technology (quotation, information) (002222). the chip domain pays attention to the gentleman blue micro, the Great Wall to develop (quotation with emphasis, information) (000021). Although the short-term LED illumination chip price is in drops the channel, but the illumination demand will improve the supply and demand pattern finally.

The gentleman blue micro demonstration chip little receives falls in price the influence, its bluish green light chip belongs to the domestic first-class level; The Great Wall develops has the large-scale manufacture managed capacity, hopes into the first-class integration of upstream and downstream manufacturer in the wafer and under hundred million light's support.

through to includes the thunder gentleman to illuminate, the country star electro-optic, to illuminate really brightly with Foshan the LED illumination industry chain's investigation and study, before we confirmed the viewpoint once more: The LED illumination application has been at the start the critical state.

The original plan crawls after third the floor under the banner the burglary finished, the Yu Donghua eagerly flees the scene, but the market export has closed. The Yu Donghua worries to return to three buildings, after looking two banners twist docks, hangs to outside three building ladies' room ventilation window, plans to crawl, however has tried, feels has the danger, gave up.

Past 5:00 am, he saw market Lou Youjia the breakfast shop opens the door business, therefore kicks out of the way three building southwest the fire channel hanger-on to a building. the this family breakfast shop's kitchen back door is starting, the Yu Donghua walks, with a chef bitter experience. “I am do the repair in the building.”The Yu Donghua attempts to get by under false pretences.cheap evening dresses This chef said immediately: “here cannot pass through, your old route goes back.”

The Yu Donghua has not dared to rush hardly, the round trip walks intentionally, observes several minutes later in secret, did not pay attention while that chef fled. [police investigation] the monitoring locks thief shade to visit distinguishes voice the Yuhang Police in the investigation, on the one hand, withdraws the micro matter witness which in the scene investigation the suspect leaves behind, on the other hand, the accent takes the market monitoring material to discover the suspect form.

in monitoring picture, as soon as wears outside the tint the arbitrage to wear the duckbill cap man in a building tide great base jewelry special counter the crazy burglary gold vessel. In the fire channel monitoring, the police discovered specially that wears the purple coat's young fellow, the left portable black carries the bag, leaves in about 6:00 am.

After visit,discount costume jewellery the police also confirmed that this person is the man who encounters with the breakfast shop chef, and discovered that this person delivers the local words, is extremely possibly the native. afterward, the police gains the suspect portrait rapidly from the monitoring material, and sends out aids in an investigation the notification.

After locking the Yu Donghua, the police discovered that he ran away to Linan, and in a hotel. the Yuhang Police send for to rush to Linan with great speed, has captured the Yu Donghua in Linan brocade city some hotel and so on 4 suspects. After investigates at the same night,South Sea Pearls the Yu Donghua had confessed truthfully alone a person steals the goldsmith shop the delinquent account. Other 3 suspects, after the interrogation are only the friends who the Yu Donghua meets, has nothing to do with this case.

confessed according to the Yu Donghua that his last year was a good friend does business the guarantee to borrow others 200,000 Yuan, afterward the friend has run, the creditor compelled him to render back the money, does not have regular work him to repay incapable, therefore took risks

Altogether nine jewelry line of only then the tide great base met with a disaster the happening scene to be located at near the unevenness north an avenue some department store building, altogether has Zhou Dafu, Ming Pai, Hua You, the week star magnitude nine jewelry lines, but only has facing the honorable gate tide great base jewelry line met with a disaster.

yesterday afternoon 2:30, reporter in the tide great base jewelry line saw that 89 sales clerks part in the middle several groups to carry on the damage control work, the sales clerk on the one hand press on the other hand the calculator to register the surplus several jewelry's serial number and quantity, the checkup inventory are robbed jewellery ornaments' quantity.

tide great base jewelry line of staff said that what is the victim in the jewelry to be most expensive is a value 100,000 Yuan diamond ring, wholesale fashion jewellery but the tide great base jewelry special counter is only then opens in November 11, is this brand is being near the even start first branch store, oneself and other colleagues were just came this to go to work.

thief selects precious jewelry this market the tide great base jewelry good special counter to altogether have 13 counters specially with a clear goal, the shop owner goes out of business when the night before last, 3 gold counter's in gold jewelry changes over to the safety deposit box preservation, but some platinums, the lottery prize money accessories have not gone into storage, finally, is left over in 10 special counters 6 to loot nearly one spatially, only fragmentarily scatters next several selling price thousand Yuan about the earrings and the ring. “is left over in 4 counters, is some value quite cheap ring, the jewelry and so on jewelry, most expensive also 50,000, majority is 1000 Yuan about ear pendants.”A sales clerk said.

Reporter has made incomplete data statistics in the scene: the 18k gold ring is also left over about 30, what is most expensive is 4900 Yuan; the 18k golden bracelet is left over 10, what is most expensive is 10420 Yuan; 18k Jin Gua falls has not been stolen nearly,LED strip lights altogether approximately 120, generally in 400 Yuan to 1200 Yuan, but also has some Jin Lian, the golden earrings nail and so on jewelry. It can be said that these “evade arrest the fish” are as soon as because the selling price is low escapes plunders.

The security did not perceive that the counter has not been skidded to say according to this family department store planning department's Manager Zhang, happening that evening, altogether has 3 securities to perform duties. “we are in about 10:30 pm business closeds, the security are responsible in the building interior monitoring, until this morning 8.10 points about, the sales clerk goes to work when only then discovered that the jewelry is robbed.”

Manager Zhang said.Manager Zhang told the reporters, the performing duties security has not perceived to any situation occurrence, but after police spot investigation, also discovered that the counter does not have any skid to rob the trace and to pound damages the trace, Manager Zhang believed that the thief is the direct unblanking commits a theft.after happening, police through the scene investigation, in is robbed on the special counter to withdraw the micro matter witness which the suspect leaves behind, and has discovered a man's tinted coat and a duckbill cap in the market three building ladies' rooms.

the monitoring locks suspect the four people to be caught one after another afterward, the police in the accent takes in the market video frequency monitoring video recording to discover, yesterday past 4:00 am, some man who wore outside the tint the arbitrage to wear the duckbill cap, rummaged through chests and cupboards crazily in the tide great base jewelry special counter, steals the jewelry.

basis control clue, police rapid locking suspect Yu (male, 19 years old, Yuhang near even person), 2.18 points, the police and so on 4 suspects captures in the afternoon in Linan brocade city some hotel Yu, and from Yu et al. in black bags along with seizes the money jewelry which on the scene is the victim massively.

After the preliminary examination, Yu acknowledged that this especially big burglary is the behavior. that how have these bandits and thieves hidden security's eye, also how is to turn on the counter to steal the jewelry calmly, also the god did not know that the ghost leaves the market unconsciously? When up to sending a manuscript, the Yuhang Police at the same night were still investigating the concrete committing a crime process.