Intangible assets appraisal and the out-of-standard countermeasures
Enzo Baglieri
Vittorio Chiesa
Alberto Grando
ABSTRACT
Intangible assets are increasingly considered the ultimate roots of company’s success. This paper aims to propose a method to estimate the value embedded in R&D activities, which could be used for:(i)a una tantum evaluation of a firm’s value,related to
specific actions such as mergers,acquisition,etc.;and(ii)a periodic evaluation,with
the perspective of the economic reporting,focused to estimate the R&D shareholder value creation.The proposed framework is based on the assumption that there is a strong relationship between the R&D contribution to shareholder value and the operational performance of R&D activities.The paper describes such a framework as well as an empirical application.
KEY WORDS:intangible assert;Evaluation of intangible assets;R&D Evaluation. INTRODUCTION
Intangible assets evaluation,more and more problems caused by the attention of industry and economic circles.Americans never seriously intangible assets to the universal attention intangible asset, and this is certainly a big improvement.But,in the invisible Asset appraisal.Work in the occurrence of is tempered out-of-standard caused concerns.
THE PERFORMANCE OF ANOMIE
A,out-of-standard intangible assets evaluation than tangible assets evaluation,often appear more complex disorder phenomenon.Intangible assets assessment of out-of-standard manifests itself in many ways,summarized up mainly displays in the following four aspects.
One is the legal anomie.Intangible assets assessment is certain laws,regulations,under the
guidance of the state,is based on the policy norms,whatever the nature of the enterprise,regardless of what form of intangible assets evaluation cannot violate national legal norms.But some appraisal institution ignore the state laws and regulations,made many violate state laws and regulations,make something intangible assets evaluation work to appear anomie phenomenon.Some enterprises in no property changes,hire or the entrusted assets evaluation its"goodwill",some still through the news media released its value.This is severely violated the relevant state strictly prohibited without property transactions purpose the rules published the goodwill assessment.Enterprise and advertising department released to the public does not have legal effectiveness of information,is unfair competition,violation of the anti-unfair competition law and advertising,is obvious illegal behavior.Some assessment institution does not obey the current national laws and regulations,not realistic evaluation purpose to evaluate conclusion.Some valuation institution on the intangible asset of an enterprise when evaluating not take the realistic manner,even business requirements,should be quick to enterprise's intangible assets evaluation for hundreds of millions,billions of even tens of billions.If this phenomenon is RenJiZiRan up is bound to the order of the real dangers valuation industry.Some appraisal institution without obtaining legal appraisal qualifications,or hired without evaluating qualification for evaluation personnel.Illegal appraisal institution plus illegal evaluation personnel,itself lacks the necessary legal basis,the appraisal conclusion must be that does not have legal effectiveness.
Two is the financial anomie.Intangible assets evaluation with basic financial accounting shall be for basic basis,should establish a set of complete financial accounting system and evaluation system,no financial accounting of the intangible assets evaluation is lack of accounting https://www.doczj.com/doc/8e6664098.html,ck of accounting is the basis of the evaluation is not science,is not be legal norms.But some evaluation institutions to enterprise intangible assets evaluation,doesn't follow Financial management's basic requirements for scientific financial accounting,even simple financial statistics are not carried out,it is evaluate conclusion,this is and not serious practice.Evaluate conclusion is against financial standard,of course, is not reliable.
Three is ethical anomie.Intangible assets evaluation compared with tangible assets evaluation more complex in the appraisal process,the subjective factors,agent proportion also much
greater.Evaluate conclusion is correct,whether accord with the objective reality,to a great extent, depends on the ideological and moral qualities of personnel assessment of the quality and the occupation morals of level.The appraisal industry professional ethical requirements appraisal
institution and evaluation personnel shall,in line with responsible to society,is responsible for the customer attitude,make every effort to make the assessment work do serious,careful,make the assessment conclusion objective,fair,and not to cater to a need or pursue certain sensation effect, make the assessment work appeared arbitrary.But some appraisal institution is not due to the specific work personnel's service level caused the problem,but because the conclusion distortion subjective reasons or other factors and lead to false data or false conclusion,this is not a business technology issues,but a typical ethical issues.
Four is the method anomie.Whether tangible assets evaluation or intangible assets evaluation are approximately three ways,namely cost way,market approach and earnings way.The cost of intangible assets with the income often create correspondence,using different way smaller,such as using the cost way and earnings were evaluated,conflicting approaches the appraisal conclusion may widely divergent.So,in possible conditions,to use as far as possible many assessment approach,the cost assessment approach,market approach and earnings ways organically,and comprehensive evaluation approach the conclusion of the final evaluation results.Intangible assets evaluation methods mainly have reset cost method,earnings present value approach,the current market method,liquidation price and mathematical method.Evaluate the choice of methods must meet the basic requirements of evaluation objects,mostly have requirement of comprehensive evaluation method,used to find the correct conclusion.But,if certain appraisal institution engaged in,using a simple way or evaluation method to assess a conclusion that assessment conclusion assessment is certainly untenable,because their conclusions method is against the intangible assets assessment basic methods.
ANOMIE REASONS
(a)intangible assets evaluation anomie objective factor.
1.Is due to the fuzziness of intangible assets evaluation objects may cause the distortion of the appraisal conclusion and anomie.Intangible assets are not have obvious physical carrier,is some unseen,touched,intuitive poor asset,have dependence characteristic;Intangible assets of ownership and use right belongs as tangible assets and effectiveness,always clear vaguely adhesive together,this kind of fuzziness characteristics to intangible assets evaluation more difficult.
2.Is to evaluate the investigation and analysis of the complexity may make appraisal institution and evaluation personnel,produce the wrong cognition,make wrong judgment.Because of the intangible assets evaluation objects to investigate the fuzziness of search range,evaluate valuation methods of
many factors,assessment of the complex,the assessment.Accounting treatmentMore complex, assessment of the analysis and calculation of the method is also quite complex,need to put a quantitative analysis and qualitative analysis,judgement,the complexity of combining the characteristics of intangible assets assessment that easy to appear anomie phenomenon.
3.The hard work is to evaluate the sexual may make the assessment staff due to the time,energy, intelligence and physical factors and appear assessment conclusion the distortion and anomie.All serious assessment work is hard,no matter how assets evaluation purpose,but in time all demand is urgent,has the characteristics of stages and assault.。Intangible assets evaluation survey and analysis, and due to the complex task,and assessment assessment overweight high quality
requirements.Evaluation personnel confront is not too familiar evaluation objects,in a short time to get reliable evaluation conclusion,don't do hard physical labor,no abundant energy,no superhuman wisdom,no muscled body is impossible.
4.Is the appraisal conclusion estimate characteristic of may make evaluation personnel due to material master is not comprehensive,evaluate experience not rich,thinking the incorrect judgment and appear the influence of such factors as the distortion of the appraisal conclusion and
losing.Intangible assets assessment conclusion is appraised the personnel of intangible assets, according to the valuation of influence factors on hold,make a thumb estimates.Intangible assets appraisal method mainly is qualitative,is the judgment by evaluation personnel for the future,thinking of economic gains that predicted,calculated.Since the future is uncertain economic viability and, unlike tangible assets as objective,intuitive,can directly accounting,its conflicting conclusions always estimate sex,the subjective and characteristic.We for intangible assets assessment results may not requires absolutely accurate,but evaluate conclusion should also be eight,nine not depart from ten.Practice proves that the higher the quality evaluation personnel assessment of the rich experience, judgment,the more accurate,the thinking,the appraisal conclusion is the higher accuracy.Instead, evaluation personnel's quality is lower,the evaluation of experience less,thinking judgment is not correct,assesses conclusion is the lower accuracy,appears likely to evaluate conclusion the distortion and anomie.
(2)intangible assets appraisal of anomie subjective reason.
1.No rules regulating assessment.Since the1990s,the state department concerned to intangible assets evaluation issue has caused enough attention,has issued relevant intangible assets aspects of the
decrees and policies.In1993the state formally implementing new financial and accounting system, the concept of intangible assets made clear definition of intangible assets evaluation,has also made the corresponding regulations.1996Chinese assets evaluation association issued a"opinions"asset appraisal operation norm,emphasized that intangible assets evaluation must take property changes for the premise,and with the gain ability of intangible assets for objects and the intangible assets can produce earnings as the foundation.Intangible assets can be divided into intellectual property rights, the rights category,relationship of class and other types of four types.Each kind of types including many many specific projects.Such as intellectual property of intangible assets and include patent right, proprietary technology,right,trademark right,copyright and computer software projects;Right kind of intangible assets and including contract.
2.Evaluation responsibility unclear.Intangible assets to entrust the appraisal conclusion for economic operation of the enterprise and society will have a great effect,thus appraisal institution shall also must make for themselves the appraisal conclusion to assume certain economic responsibility,legal responsibility and moral responsibility and social responsibility.However,China's current intangible assets evaluation policy and evaluation standard of appraisal institution assessment activities and evaluate conclusion caused by social influence and shall be liable for all kinds of responsibility to the lack of necessary regulation.During actual operation also is so,no matter how intangible assets appraisal conclusion how unusual,gross exaggeration,appraisal institution and entrust assessment enterprise also need not assume any responsibility.This will give some enterprises in policy,some assessment unit and some people leave"loophole".Don't assume responsibility of power,no monitoring power inevitably led to the abuse of power,power corruption,this is an imbalance of power and deviant iron laws..Intangible assets evaluation also impossible to move out of this rule.
3.Evaluation methods owe science.Intangible assets appraisal conclusion of the evaluation method with correct or incorrect scientific or not tight inter-related.Only assessment method proper, scientific,accord with the objective reality,can come to the correct conclusion.Conversely,if the method of evaluating the misconduct,do not accord with the objective reality,the object of assessment could not have come to the correct conclusion.The selection of evaluation method is a science, different evaluation objects need to adopt different evaluation method,is the sole use of an evaluation method of comprehensive evaluation method is adopted,it is all the need according to the evaluation objects objective reality of to make a decision.If the methods adopted not science,may appear the
distortion of the appraisal conclusion and losing.
4.Evaluation mechanism lack of supervision.Intangible assets appraisal conclusion whether justice,objective,seeking truth from facts,you can't just unilateral decision by appraisal institution, must have certain authoritative institution to audit and recognition,i.e.intangible assets assessment should have certain supervisory mechanism.No supervision mechanism of the intangible assets appraisal conclusion is very possible distortion and anomie.Intangible assets assessment of supervision mechanism is the request has various supervision,such as government supervision, technical department to supervise,the supervision of financial departments and social supervision, etc.If appraisal institution by the lack of necessary supervision,assessment institution assessment conclusion unilaterally,assessment conclusion may be inaccurate,fire really and anomie.
5.Evaluation personnel short ethics.Intangible assets evaluation,except in need more seriously, carefully objectively,and use various evaluation methods for various factors,analyzes and compares them repeatedly in the subjective evaluation personnel,their ethic is more important.Because the uniqueness of the intangible assets in assets,itself when evaluating it is difficult to have more appropriate frame of reference,unlike tangible assets that can have similar assets for reference,and it is indirect and derivatives in the evaluation process makes the subjectivity occupy a important position.Appraisal institution and evaluate the ethical standards in staff the importance of intangible assets evaluation than in tangible assets evaluation appear important.Appraisal institution and evaluation personnel is from strict professional ethics,according to the professional requirements, earnest carefully analysis and assessment,try to be fair and impartial,or to cater to customer needs, according to the customer or bright or dark dictates or relevant pressures to make an assessment,the result is often very different appraisal institution and evaluation personnel do not speak occupation morals,no serious analysis evaluation,he might not make it to fairness,justice,it is possible to make the assessment work appear distortion and anomie.
IMPROVE THE ASSESSMENT OF THE MANAGEMENT SYSTEM
1.Perfect evaluation organization.
Intangible assets evaluation first to establish a standardized,professional,authoritative evaluation organization.Intangible assets evaluation law,policy is strong,the ideological and political quality, strict,specification high business involve wide,workload big,technology assessment,economic accounting is difficult and complex,must by legal,special appraisal institution has appraisal
qualification for personnel,single not in legal appraisal institution work personal,do not have appraisal qualification.Intangible asset appraisal institution established have definite laws,rules and regulations.Should be larger than tangible assets evaluation agencies more rigorous and more specific, more standardized examination and approval procedures.ntangible assets evaluation personnel should undergo strict exam Assessment,participate in national unified organization of the exam and assessment made for professional evaluation qualification certificate,after certain ideological and political quality examination,and be legal appraisal institution confirm and employment,to qualify for the intangible asset appraisal work.
2.The establishment appraisal regulations system.
Intangible assets evaluation is a systematic,orderliness work,each work must be systematic, standardization,legal system.Therefore,must formulate relevant laws and regulations and to legal requirements specification appraisal institution in strict accordance with the national laws and regulations for intangible assets evaluation.More specifically,the main shall establish the legal norms: first,to the intangible asset appraisal system clearly defined.Intangible assets appraisal system including assessment assets evaluation subject,object,the assessment basis,evaluation scope, assessment principle,the assessment process,evaluation purpose and evaluation standard elements.The relevant departments of the state shall make explicit provisions of these problems,and make the assessment work,rule-based barriers.
3.Training assessment professionals.
Intangible assets evaluation is a very important and very complicated work,is a professional strong work,need to have a large amount of political and ideological quality high,business ability, professional foundation thick and broad scope,the public relation ability and competence strong applied talents.Therefore,vigorously develop a large number of intangible assets evaluation of specialized personnel is very important things.To raise assessment personnel's ideological and political quality,legal policy level,professional level,professional ability and pr force things ability.
4.Propaganda assessment professional knowledge.
Intangible assets evaluation is a study of the whole society influential work,and must strengthen relevant knowledge of intangible assets the popularization and promotion.Intangible assets assessment of relevant knowledge can not only be a few evaluation experts have mastered,want to enlarge the
propaganda dynamics,make whole society especially industrial department leader and staff can understand and apply good intangible assets assessment of relevant knowledge,let society and world use their mastery of the intangible asset appraisal knowledge of intangible assets supervision,the evaluation work of intangible assets assessment to prevent failings,distortion and anomie.
5.The establishment appraisal supervision mechanism.
To ensure that evaluation is conducted and the reliability of the appraisal conclusion,must have certain supervision mechanism.Only to strengthen supervision of the evaluation work,can effectively spur appraisal institution and evaluation personnel earnestly perform their duties according to law,in accordance with the intangible assets's assessment,can prevent appraisal conclusion to the distortion and anomie.For intangible assets evaluation of supervision over the work of the main have government supervision,social supervision,legal supervision and technical supervision,etc.Make evaluation organ of the appraisal conclusion when necessary to perform some of the audit.When necessary,especially for major project assessment had better choose two different assessment institutions of evaluation,compare their back-to-back,concluded that the appraisal conclusion of reliable conclusion.
6.System evaluation ethics.
Intangible assets evaluation is not only a legal issue,also is not only an economic problem,but also a ethical issues.So in intangible assets evaluation work,must adhere to ethical principles,persisted with the ethics education evaluation personnel,establish the asset appraisal industry ethics.To make the industry in the crew realized,carries on the intangible assets evaluation,not only to entrust enterprise is responsible,and should be responsible for the society.Economic activity any false things will ultimately expose,intangible assets evaluation also so,if we lose its seriousness,will eventually make people of intangible assets value itself,will also skeptical of asset appraisal industry itself adversely.
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2015年会计科目表及 详细解释
2015年最新会计科目表及详细解释 一、资产类 1 1001 库存现金是指单位为了满足经营过程中零星支付需 要而保留的现金，对库存现金进行监 督盘点，可以确定库存现金的真实存 在性和库存现金管理的有效性，对于 评价企业的内控制度将起到积极作 用。 2 1002 银行存款银行存款是指企业存放在银行和其他金融 机构的货币资金。 3 1003 存放中央银行款项银行专 用（Due from Central Bank）是指各 金融企业在中央银行开户而存入的用于支 付清算、调拨款项、提取及缴存现金、往来 资金结算以及按吸收存款的一定比例缴存 于中央银行的款项和其他需要缴存的款项。 4 1011 存放同业银行专用企业（银行）存放于境内、境外银行 和非银行金融机构的款项。 5 1012其它货币基金 6 1021 结算备付金证券专用是证监会和银监会首次提出的概 念。结算备付金的定义并没有明确给出，但 对缴纳数额作出了界定。结算备付金是指结 算参与人根据规定，存放再期资金交收账户 中用于证券交易及非交易结算的资金.资金交 收账户即结算备付金账户。
7 1031存出保证金金融共用是指金融企业按规定交存的 保证金，包括交易保证金、存出分保 准备金、存出理赔保证金、存出共同 海损保证金、存出其他保证金等。存 出保证金应按实际存出的金额入账。8 9 1101 交易性金融资产是指企业为交易目的而持有的债券 投资、股票投资和基金投资。101111买入返售金融资产金融共用 111121应收票据是指企业持有的、尚未到期兑现的商业票 据。是一种载有一定付款日期、付款 地点、付款金额和付款人的无条件支 付的流通证券，也是一种可以由持票 人自由转让给他人的债权凭证。 121122应收帐款（Receivables）指该账户核算企业因销售商品、 材料、提供劳务等，应向购货单位收 取的款项，以及代垫运杂费和承兑到 期而未能收到款的商业承兑汇票。 131123预付帐款是付款性质的科目，属于资产类科目。 141131应收股利是指企业因股权投资而应收取的现金股利以 及应收其他单位的利润，包括企业股 票实际支付的款项中所包括的已宣告 发放但尚未领取的现金股利和企业对 外投资应分得的现金股利或利润等， 但不包括应收的股票股利。
会计科目名词的具体解释 （一）资产类 库存现金：是核算企业现金（备用金）增减变动情况和结余的科目；按币种设置明细账，由出纳员记账，且必须设置库存现金日记账。 银行存款：是核算企业银行存款账户增减变动情况和结余的科目；按不同银行账户设置明细账，由出纳员记账，且必须设置银行存款日记账。 其他货币资金：是核算银行汇票存款、银行本票存款、信用卡存款、信用证等其他货币资金的科目。 交易性金融资产：是核算企业对外进行的具有交易性（赚取差价）为目的股权、债券、基金等短期投资性科目。 应收票据：是核算企业因销售商品，提供劳务，向客户收取的商业汇票（包括商业承兑汇票、银行承兑汇票）；按照票据总类设置明细账。 应收账款：是核算因销售商品提供劳务而应收未收的款项，按债务人名称设置明细科目。 其他应收款：是核算企业除了应收票据、应收账款以外的其他应收、暂付的款项，包括：预支差旅费、支付押金和应收租金等。 坏账准备：是应收账款的备抵账户。 预付账款：是核算企业因采购货物或接受劳务以及其他原因，按合同规定预付的款项，按供货方的名称或预付费用的种类设置明细科目。 在途物资：核算企业购入材料物质，但尚未运达企业或未验收入库，按材料物资的品名、种类设置明细账。
原材料：是核算企业库存材料物资的收、发、存情况的账户，按材料物资的品名、种类设置明细账。 库存商品：是核算企业库存产成品或商品的收、发、存情况的账户，按产品或商品品种、规格设置明细账。 长期股权投资：是核算企业对外进行的股权性质的投资，期限在一年以上。 固定资产：是核算企业固定资产的增减、变化情况的账户。该账户反映的是原价，也就是原始价值。 累计折旧：是核算企业固定资产的磨损（消耗）价值（会计上称之为折旧）是固定资产的备抵账户。 （固定资产－累计折旧＝固定资产净值） 在建工程：是核算企业自行建造或安装固定资产过程中的建造安装成本科目。 工程物资：是核算企业购入用于工程项目建造或大型设备按装的专项工程物资科目。固定资产清理：是核算企业因出售、报废和毁损固定资产等原因，而发生清理费用或清理收益。 无形资产：是核算企业专利技术、土地使用权、商标权、商誉等非货币性资产。 累计摊销：是无形资产的备抵账户，是核算无形资产的摊销账户 （二）负债类 短期借款：是核算企业向银行或其他金融机构借入偿还期限在一年之内的各种借款，该科目只核算本金不核算利息。
ACCA Task 19-2 Performance appraisal Instructor: Alice
Contents Appraisal interviews Barriers to effective appraisal How effective is the appraisal scheme
Appraisal interviews Prepare Time/venue Review feedback reports Interview Listen Be fair Collaborate
Appraisal interviews Plan Gain commitment Agree Summarise Report Finish appraisal report, with agreed conclusions Follow up Take agreed action Monitor progress
Appraisal interviews Three types of approach to appraisal interviews ‘Tell and sell’ ?Deliver assessment and ‘sell’ (gain acceptance of) improvement plan. ?Requires human relations skills to criticise and motivate constructively.
Appraisal interviews Three types of approach to appraisal interviews ‘Tell and listen’ ?Deliver assessment and invite response. ?More opportunity for counselling.
常用会计科目表解释 （一）资产类（借：增加、贷减少、借方余额） 库存现金：是核算企业现金（备用金）增减变动情况和结余的科目；按币种设置明细账，由出纳员记账，且必须设置库存现金日记账。 银行存款：是核算企业银行存款账户增减变动情况和结余的科目；按不同银行账户设置明细账，由出纳员记账，且必须设置银行存款日记账。 其他货币资金：是核算银行汇票存款、银行本票存款、信用卡存款、信用证等其他货币资金的科目。 交易性金融资产：是核算企业对外进行的具有交易性（赚取差价）为目的股权、债券、基金等短期投资性科目。 应收票据：是核算企业因销售商品，提供劳务，向客户收取的商业汇票（包括商业承兑汇票、银行承兑汇票）；按照票据总类设置明细账。 应收账款：是核算因销售商品提供劳务而应收未收的款项，按债务人名称设置明细科目。 其他应收款：是核算企业除了应收票据、应收账款以外的其他应收、暂付的款项，包括：预支差旅费、支付押金和应收租金等。 坏账准备：是应收账款的备抵账户。 预付账款：是核算企业因采购货物或接受劳务以及其他原因，按合同规定预付的款项，按供货方的名称或预付费用的种类设置明细科目。 在途物资：核算企业购入材料物质，但尚未运达企业或未验收入库，按材料物资的品名、种类设置明细账。 原材料：是核算企业库存材料物资的收、发、存情况的账户，按材料物资的品名、种类设置明细账。 库存商品：是核算企业库存产成品或商品的收、发、存情况的账户，按产品或商品品种、规格设置明细账。 长期股权投资：是核算企业对外进行的股权性质的投资，期限在一年以上。 固定资产：是核算企业固定资产的增减、变化情况的账户。该账户反映的是原价，也就是原始价值。 累计折旧：是核算企业固定资产的磨损（消耗）价值（会计上称之为折旧）是固定资产的备抵账户。（固定资产－累计折旧＝固定资产净值） 在建工程：是核算企业自行建造或安装固定资产过程中的建造安装成本科目。 工程物资：是核算企业购入用于工程项目建造或大型设备按装的专项工程物资科目。 固定资产清理：是核算企业因出售、报废和毁损固定资产等原因，而发生清理费用或清理收益。
基础会计学名词解释(超全)
1、会计：是一种管理活动，是经济管理的重要组成部分。在商品货币经济条件下，它以货币为主要计量单位，并利用专门的方法和程序对各单位的经济活动进行完整、连续、系统地反映和监督，旨在提供会计信息和调高经济效益。 2、清晰性原则：是指会计记录和会计报表应当清晰明了，便于理解利用。 3、划分收益性支出和资本性支出原则：是指企业的会计核算应当合理划分收益性支出与资本性支出的界限。凡为取得本期收益而发生的支出，即支出的效益仅及于本会计年度或一个营业周期的，应当作为收益性支出；凡支出的效益及于几个会计年度（或几个营业周期）的，应当作为资金性支出。 4、会计核算的方法：是对会计对象（会计要素）进行完整的、连续的、系统地反映和监督所应用的方法. 5、会计的反映职能: 是指会计通过确认、计量、记录、报告，从数量上反映企业和行政事业单位已经发生或完成的经济活动，为经营管理提供经济信息的功能。 6、会计的监督职能：是指会计具有一定的目的和要求，利用会计反映所提供的经济信息，对企业和行政事业单位的经济活动进行控制，使之达到预期目标的功能。 7、会计核算的基本前提：是指为了保证会计工作的正常进行和会计信息的质量，对会计核算工作的看见和时间反胃、内容、基本程序和方法所作的限定，并在此基础上建立会计原则。 8、会计主体：是指会计所服务的特定单位，会计主体前提是
指会计反映说的一个特定单位的经济活动。 9、持续经营：是指企业会计核算应以持续、正常的生产经营活动为前提，而不考虑其是否将破产清算。它明确了会计主体工作的时间范围。 10、会计分期：是指把企业持续不断的生产经营过程，划分为较短的等距会计期间，以便分期结算账目，按期编制会计报表。是对会计工作时间范围的具体划分。 11、货币计量：是指对所有会计对象采用同一货币作为统一尺度来进行计量，并把企业经营活动和财务状况的数据转化为按统一货币单位反映的会计信息。 12、客观性原则：又称真实性原则，是指会计核算应当以实际发生的加以或事项为依据，如实反映企业的财务状况、经营成果和现金流量，做到内容真实，数字准确、资料可靠。这是对会计工作的最基本要求。 13、相关性原则：又称有用性原则，是指企业会计核算所提供的会计信息应当满足会计信息使用者的需要，同决策相关联。 14、可比性原则：是指企业的会计核算应当按照规定的会计处理方法进行，会计指标应当口径一致，以便在不同企业之间进行横向比较。 15、一贯性原则：是指企业的会计核算方法前后各期应当保持一致，不得随意变更，以便于对前后时期会计资料进行纵向比较。 16、及时性原则：是指企业的会计核算方法应当及时进行，不得提前或延后，即会计事项的处理，必须在经济业务发生
会计科目表名词解释 一、资产类 1001库存现金企业的库存现金（出纳手中拥有的现金） 1002银行存款企业存入银行或其他金融机构的各种款项 1121应收票据企业因销售商品、提供劳务等而收到的商业汇票，包括银行承兑汇票和商业承兑汇票。具有法律效应，开票即计息。 1122应收账款企业因销售商品、提供劳务等经营活动应收取的款项。无利息，较票据使用频率更高。 1123预付账款企业按照合同规定预付的款项。预付款项情况不多的，也可以不设置本科目，将预付的款项直接记入“应付账款”科目。算作企业资产。若交易中断，则应退还给与复方 1131应收股利站在购股方，企业应收取的现金股利和应收取其他单位分配的利润。 1132应收利息企业交易性金融资产、持有至到期投资、可供出售金融资产、发放贷款、存放中央银行款项、拆出资金、买入返售金融资产等应收取的利息。为借贷关系的产物。应收但仍未实际获得。 1221其他应收款企业除存出保证金、买入返售金融资产、应收票据、应收账款、预付账款、应收股利、应收利息、应收代位追偿款、应收分保账款、应收分保合同准备金、长期应收款等以外的其他各种应收及暂付款项。一般很小，出现在较粗劣的表格。 1231坏账准备企业应收款项的坏账准备。赊销当时即假定有多少收不回，并未真正发生，而是实现准备的。（体现会计的谨慎性） 1401材料采购企业采用计划成本进行材料日常核算而购入材料的采购成本。主要出现在制造业。 1402在途物资企业采用实际成本（或进价）进行材料、商品等物资的日常核算、货款已付尚未验收入库的在途物资的采购成本。出现在商品流通企业 1403原材料企业库存的各种材料。已经验收入库 1404材料成本差异企业采用计划成本进行日常核算的材料计划成本与实际成本的差额。（实际价买入，计划价记账）
PERFORMANCE APPRAISAL 绩效评估表 (For hourly employees适用于计时工 / non-exempt必填) Name姓名: _______________ Hire Date入职日期: __________ Last Review Date上一评估日: __________Date Prepared计划评估日: __________ Present Job Title现任职位: ________________ Department部门: ___________ Supervisor/Reviewer’ Name主管/评估人: ___________________ Ratings等级:Low低 = Unsatisfactory不满意 Needs Improvement待改善 Meets an acceptable level of performance良好 Exceeds an acceptable level of performance优秀 1.Job Knowledge 专业知识– Competent in knowledge skills & abilities专业知识技能和能力 N/A 不适用 Low低 <------------------>High高 Overall总评 2. Quality工作质量–Displays commitment to excellence through actions & work按承诺出色完成工作 N/A 不适用 Low低 <------------------>High高 Overall总评 3. Quantity 工作量–Accomplishes productivity goals完成生产目标 N/A 不适用 Low低 <------------------>High高 Overall总评 4. Cooperation协作–Establishes and maintains effective relationships建立并维护有效的工作关系 N/A 不适用 Low低 <------------------>High高 Overall总评 5. Dependability 可靠性–Dependable with regard to attendance, punctuality, and their word 可靠的出勤、准时性、承诺 N/A 不适用 Low低 <------------------>High高 Overall总评 6. Communication 沟通- Demonstrates effective communication skills高效的沟通技巧 N/A 不适用 Low低 <------------------>High高 Overall总评 7. Organization Support 组织支持–Supports organization’s goals and values支持组织目标与价值 N/A 不适用 Low低 <------------------>High高 Overall总评
常用会计科目解注
特别提醒：总分类科目和明细科目的书写要求： 应收票据---按商业汇票种类设置明细科目，（也可以按债权人名称设明细科目） 如：应收票据-----商业承兑汇票 应收账款---按债务人名称设置明细科目；如：应收账款---A公司 其他应收款---按其他应收的种类设置；如：其他应收款-----存出保证金/预支差旅费 预付账款---按供应商名称或预付款项目设置明细科目；如：预付账款---甲企业/预付租金 在途物资---按材料物资的品名规格设置明细科目；如：在途物资---乙材料 原材料---按材料物资的品名规格设置明细科目(明细特别多的，可设“主要材料”“辅助材料”二级明细，在二级明细下设三级明细科目)；如：原材料---主要材料（甲材料）或：原材料---甲材料 库存商品---按产品、商品品名设置明细科目；如：库存商品---A产品 应付票据---按商业汇票种类设置明细科目；如：应付票据---商业承兑汇票 应付账款---按债权人名称设置明细科目；如：应付账款---B公司 预收账款---按采购商名称设置明细科目；如：预收账款---乙企业 其他应付款---按其他应付款种类设置明细科目；如：其他应付款---存入保证金 应付职工薪酬---按应付种类设置明细科目；如：应付职工薪酬---基本养老金 应交税费---按应交税金的种类设置明细科目；如：应交税费--应交增值税/应交个人所得税 生产成本---按不同生产车间分设二级明细；如：生产成本----基本生产成本（甲产品）/辅助生产成本（机修车间） 制造费用----按不同车间设二级明细（按费用类别设三级明细）； 主营业务收入---按产品或商品品名设置明细科目；如：主营业务收入----A产品 主营业务成本---按产品或商品品名设置明细科目；如：主营业务成本----A产品 其他业务收入---按收入种类设置明细科目；如：其他业务收入---租金收入 其他业务成本---按成本种类设置明细科目； 营业外收入---按收入种类设置明细科目；如：营业外收入---盘盈收入 营业外支出---按支出种类设置明细科目；如：营业外支出---捐赠支出 三个期间费用均按费用种类设置明细科目； 不设明细科目的有：累计折旧、累计摊销、所得税费用等
1. 库存现金是指单位为了满足经营过程中零星支付需要而保留的现金，对库存现金进行监督盘点，可以确定库存现金的真实存在性和库存现金管理的有效性，对于评价企业的内控制度将起 到积极作用。 2. 银行存款是指企业存放在银行和其他金融机构的货币资金。按照国家现金管理和结算制度 的规定，每个企业都要在银行开立账户，称为结算户存款，用来办理存款、取款和转账结算。 3. 交易性金融资产是指：企业为了近期内出售而持有的金融资产。通常情况以赚取差价为目的从 二级市场购入的股票、债券和基金等，应分类为交易性金融资产，故长期股权投资不会被分类转入交易性金融资产及其直接指定为以公允价值计量且其变动计入当期损益的金融 资产进行核算。并且一旦确认为交易性金融资产及其直接指定为以公允价值计量且其变动计入当期损益的金融资产后，不得转为其他类别的金融资产进行核算。交易性金融资产是07年新增加的科目，主要为了适应现在的股票、债券、基金等出现的市场交易，取代了原来的短期投资，与之类似，又有不同。 4. 应收票据是指企业持有的、尚未到期兑现的商业票据。是一种载有一定付款日期、付款地 点、付款金额和付款人的无条件支付的流通证券，也是一种可以由持票人自由转让给他人的债 权凭证。应收票据按照到期时间分类可分为短期应收票据和长期应收票据，如无特指，应收票 据即为短期应收票据。 5. 应收账款(Receivables )指该账户核算企业因销售商品、材料、提供劳务等，应向购货单 位收取的款项，以及代垫运杂费和承兑到期而未能收到款的商业承兑汇票。应收账款是伴随企 业的销售行为发生而形成的一项债权。因此，应收账款的确认与收入的确认密切相关。通常在确认收入的同时，确认应收账款。该账户按不同的购货或接受劳务的单位设置明细账户进行明细核算。 6. 预付帐款是付款性质的科目，属于资产类科目 一般情况下，我们对外支付资金后，就直接记入成本或费用核算了，是不必通过预付帐款核算的，但有时，对于较大的合同，可能需要多次向对方支付款项才能完成一个交易(比如工程承包合同)，若每次支付款项后就直接将支付额记入成本或费用，时间一长，可能就记不清已经付给对方多少资金了，只能通过成本费用帐，一笔一笔的查找、统计，在这种情况下，就可以通过“预付帐款”科目进行核算，待所有款项支付完毕后，合同完成或即将完成时，再一笔将预付帐款科目的合计数转入相应的成本或费用帐，既清晰也简便。 7. 其他应收款(other receivables )是企业应收款项的另一重要组成部分。其他应收款科目核算企业除买入返售金融资产、应收票据、应收账款、预付账款、应收股利、应收利息、应 收代位追偿款、应收分保账款、应收分保合同准其他应收款备金、长期应收款等以外的其他各种应收及暂付款项。其他应收款通常包括暂付款，是指企业在商品交易业务以外发生的各种 应收、暂付款项。
CHAPTER SEVEN: PERFORMANCE APPRAISAL第七章绩效考评 CHAPTER OBJECTIVES本章目标 第一节绩效考评概述AN BRIEF INTRODUCTON TO PERFORMANCE APPRAISAL 1. The Significance of Performance Appraisal 2. Roles (作用) of Performance Appraisal 3. Principle of Performance Appraisal 4. Who Performance Appraisal PERFORMANCE APPRAISAL PROCESS第二节绩效考评的过程 1. Preparation: To establish the criteria and standard for each position 2. Conducting Performance Appraisal 3．To Coach (辅导阶段) 4．To improve TYPES OF APPRAISAL INSTRUMENTS第三节绩效考评的方法 1.Alternation Ranking Scale 2.Forced Distribution Method.（强制分布法） 3.Paired comparison Method（配对比较法） 4.GRAPHIC RATING SCALES（量表法） 5.BEHAVIORALLY ANCHORED RATING SCALES(行为锚定法) 6.Critical Incident Method(关键事件法) 7．MANAGEMENT-BY-OBJECTIVES（目标管理法） FEEDBACK INTERVIEW第四节绩效考评的面谈 EXERCISES作业 Reference参考文献 CHAPTER OBJECTIVES（本章目标） After you learn this chapter, you should be able to: 1. To cite the various objectives of performance appraisal. 2. To identify the basic consideration in selecting standards for appraisal 3. To identify and discuss the major performance appraisal method.
会计常用会计科目表解释 （一）资产类（借：增加、贷减少、借方余额） 库存现金：是核算企业现金（备用金）增减变动情况和结余的科目；按币种设置明细账，由出纳员记账，且必须设置库存现金日记账。 银行存款：是核算企业银行存款账户增减变动情况和结余的科目；按不同银行账户设置明细账，由出纳员记账，且必须设置银行存款日记账。 其他货币资金：是核算银行汇票存款、银行本票存款、信用卡存款、信用证等其他货币资金的科目。 交易性金融资产：是核算企业对外进行的具有交易性（赚取差价）为目的股权、债券、基金等短期投资性科目。 应收票据：是核算企业因销售商品，提供劳务，向客户收取的商业汇票（包括商业承兑汇票、银行承兑汇票）；按照票据总类设置明细账。 应收账款：是核算因销售商品提供劳务而应收未收的款项，按债务人名称设置明细科目。 其他应收款：是核算企业除了应收票据、应收账款以外的其他应收、暂付的款项，包括：预支差旅费、支付押金和应收租金等。 坏账准备：是应收账款的备抵账户。 预付账款：是核算企业因采购货物或接受劳务以及其他原因，按合同规定预付的款项，按供货方的名称或预付费用的种类设置明细科目。 在途物资：核算企业购入材料物质，但尚未运达企业或未验收入库，按材料物资的品名、种类设置明细账。
原材料：是核算企业库存材料物资的收、发、存情况的账户，按材料物资的品名、种类设置明细账。 库存商品：是核算企业库存产成品或商品的收、发、存情况的账户，按产品或商品品种、规格设置明细账。 长期股权投资：是核算企业对外进行的股权性质的投资，期限在一年以上。 固定资产：是核算企业固定资产的增减、变化情况的账户。该账户反映的是原价，也就是原始价值。 累计折旧：是核算企业固定资产的磨损（消耗）价值（会计上称之为折旧）是固定资产的备抵账户。（固定资产－累计折旧＝固定资产净值） 在建工程：是核算企业自行建造或安装固定资产过程中的建造安装成本科目。 工程物资：是核算企业购入用于工程项目建造或大型设备按装的专项工程物资科目。 固定资产清理：是核算企业因出售、报废和毁损固定资产等原因，而发生清理费用或清理收益。 无形资产：是核算企业专利技术、土地使用权、商标权、商誉等非货币性资产。累计摊销：是无形资产的备抵账户，是核算无形资产的摊销账户 （二）负债类（借：减少、贷：增加、贷方余额） 短期借款：是核算企业向银行或其他金融机构借入偿还期限在一年之内的各种借款，该科目只核算本金不核算利息。 应付票据：是核算企业因采购货物，接受劳务而向客户开出的商业汇票。按照票据总类设置明细科目。
会计科目名词解释 资产类 库存现金：是指存放于企业财会部门、由出纳人员经管的货币。 银行存款：是指企业存放于银行或其他金融机构的货币资金。 货币资金：企业在生产经营、周转过程中以货币形态存在的资产，分为现金、银行存款、其他货币资金。 其他货币资金：是指企业除库存现金、银行存款以外的各种货币资金，主要包括外埠存款、银行汇票存款、银行本票存款、信用证存款、存出投资款、在途货币资金。 应收账款：是指企业在正常经营活动中，由于销售商品或提供劳务等，而应向购货或接受劳务单位收取的价款及代购贷方垫付的运杂费。即：赊销。 应收票据：是指企业因采用商业汇票支付方式销售商品、提供劳务等而收到的商业汇票。即：销售款未收而是收到商业汇票。 预付账款：是指企业按照购货合同规定预付给供应单位的款项。 其他应收款：是指除应收票据、应收账款、预付账款以外的其他各种应收、暂付款项。包括：应收的各种赔款和罚款、应收出租包装物的租金、应向职工收取的各项代垫款项、备用金、存出保证金（金融企业专用）、应收暂付上级单位及所属单位款项等。 交易性金融资产：是指企业为了近期内出售而持有的金融资产，例如企业以赚价为目的从二级市场购入的股票、债券、基金等。 坏账准备：指企业的应收款项（含应收账款、应收票据、预付账款、其他应收款、长期应收款等）计提的，是备抵账户。企业对坏账损失的核算，采用备抵法。在备抵法下，企业每期末要估计坏账损失，设置“坏账准备”账户。备抵法是指采用一定的方法按期（至少每年末）估计坏账损失，提取坏账准备并转作当期费用。实际发生坏账时，直接冲减已计提坏账准备，同时转销相应的应收账款余额的一种处理方法。 原材料：是指已验收入库直接用于产品生产并构成产品实体的原料、主要材料和外购半成品，以及不构成产品实体但有助于产品形成的辅助材料。 在途物资：用于核算企业购入尚未到达未验收入库的各种物资的采购成本。 周转材料：指企业能多次使用、逐渐转移其价值但仍保持原有形态的不确定为固定资产的材料，如包装物和低值易耗品。 低值易耗品：是指价值比较低容易消耗的、不能作为固定资产核算的各种用具物品，如工具、管理用具、玻璃器皿，以及在经营过程中周转使用的包装容器等。 包装物：是指为了包装本企业商品而储备的各种包装容器。如桶、箱、瓶、坛、袋等。 存货：是指企业日常活动中持有以备出售的产成品、商品、在产品、在生产过程或提供劳务工程中好用的材料和物料等，是企业流动资产的重要组成部分。包括：原材料、在产品、自制半成品、产成品、商品和周转材料。
Real Estate Evaluation Report Name of Project: Entrusting Party: Appraisaling Institution: Appraisers: Appraisal Working Date: Appraisal Report No.:
Content 1.Letter to the Entrusting Party 2.Statement by the appraisers 3.Presumption and restrictive conditions 4.Real Estate appraisal result report 5.Appendix
Letter to the Entrusting Party XXXX: We accepted your appointment to conduct the appraisal on your real estate that you have entrusted us. The appraised object is the real estate located at Room 203-2,Floor 2, Building 1,Shiji Jinyuan Jiaju Square, No. 31 Qianjin Road, Fancheng District,Xiangyang City. Appraisal Object: Real estate of Room 203-2,Floor 2, Building 1,Shiji Jinyuan Jiaju Square, No. 31 Qianjin Road, Fancheng owned by XXXX, i.e., the total construction area of 121.19 square meters of non-residential building droit and corresponding allocation of state-owned land use right. Purpose of Appraisal: Supplying the reference basis of real estate market price for the entrusting party’s knowledge Appraisal Date: Nov 16, 2013 The appraisers have assessed the value of the above-mentioned real estate on the basis of independence, impersonality, equity, legitimacy and cautiousness, adhering to on-spot inspection of the real estate as well as comprehensive collection of related market information and appraised object information, in the light of general analysis the elements which will influence the market value of the real estate, comply with state regulations on real estate appraisal, real estate appraisal rules and given appraisal purpose as well as by utilizing logical appraisal processes and methods. The appraisal result of the appraised object on Nov 16, 2013 is as follows (currency: RMB): Unit Price of the appraised object：RMB15009 Yuan/Square Meter Total Price of the appraised object: RMB1, 818,900.00 Yuan, among which the house value is RMB1, 725,400.00Yuan, and the land value is RMB93, 500.00 Yuan. Declaration：In use of this report, please note the evaluation assumptions and constraints of this appraisal report, and the report of the full text as an integral whole, only part of the content is not become effective valuation report. Xiangfan Chengzuo Real Estate Appraisal CO., LTD 11/17/2013
一、资产类 1001 库存现金 存现金。 1002 银行存款企业存入银行或者其他金融机构的各种款项。银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出 项。 1012 其他货币资金企业的银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出投资款、外埠存款等其他货币资金。 期末借方余额，反映企业持有的其他货币资金。 1101 交易性金融资产企业为交易目的所持有的债券投资、股票投资、基金投资等交易性金融资产的公允价值。企业持有的直接指定为以公允价值计量且其变动计入当期损益的金融资产，也在本科目核算。期末借方余额，反映企业持有的交易 性金融资产的公允价值。 1121 应收票据企业因销售商品、提供劳务等而收到的商业汇票，包括银行承兑汇票、商业承兑汇票。期末借方余额，放映企业持有的商业汇票的票面金额。 1122 应收账款企业因销售商品、提供劳务等经营活动而应该收取的款项。因销售商品、提供劳务等而采用递延方式收取合同或者协议价款、实质上具有融资性质的，在“长期应收款”科目核算。期末借方余额，反映企业尚未收回的应收账款；期末 贷方余额，放映企业预收的账款。 1123 预付账款企业按照合同规定预付的款项。预付款项情况不多的，也可以不设置本科目，将预付的款项直接计入“应付账款”科目。企业进行在建工程而预付的工程价款，也在本科目核算。期末借方余额，反映企业预付的款项；期末贷方余额， 反映企业尚未补付的款项。 1131 应收股利企业应该收取的现金股利或者其他单位分配的利润。期末借方余额，反映企业尚未收回的现金股利或者利润。 1132 应收利息企业的交易性金融资产、持有至到期投资、可供出售金融资产等等应该收取的利息。企业购入的一次还本付息的持有至到期投资在持有期间所取得的利息，在“持有至到期投资”科目核算。期末借方余额，反映企业尚未收回的利息。1221 其他应收款企业除应收票据、应收账款、预付账款、应收股利、应收利息、长期应收款等等以外的其他各种应收、暂付的款项。 期末借方余额，反映企业尚未收回的其他应收款项。 1231 坏账准备企业应收款项的坏账准备。期末贷方余额，反映企业已计提但尚未转销的坏账准备。 1321 代理业务资产企业因不承担风险的代理业务而形成的资产，包括受托理财业务进行的证券投资和受托贷款等。企业采用收取手续费方式受托代销的商品，可以将本科目改为“ 资产的价值。 1401 材料采购企业采用计划成本进行材料日常核算而购入的材料的采购成本。采用实际成本进行材料日常核算而购入的材料的采购 程用材料，在“工程物资”科目核算。期末借方余额，反映企业在途材料的采购成本。 1402 在途物资企业采用实际成本（或者进价）进行材料、商品等物资日常核算、货款已付但尚未验收入库的在途物资的采购成本。
会计科目名词解释 资产类 1.库存现金：是指存放于企业财会部门、由出纳人员经管的货币。 2.银行存款：是指企业存放于银行或其他金融机构的货币资金。 3.货币资金：企业在生产经营、周转过程中以货币形态存在的资产，分为现金、银行存款、其他货币资金。 4.其他货币资金：是指企业除库存现金、银行存款以外的各种货币资金，主要包括外埠存款、银行汇票存款、银行本票存款、信用证存款、存出投资款、在途货币资金。 5.交易性金融资产是指企业为交易目的而持有的债券投资、股票投资和基金投资 6.应收账款：是指企业在正常经营活动中，由于销售商品或提供劳务等，而应向购货或接受劳务单位收取的价款及代购贷方垫付的运杂费。即：赊销。 7.应收票据：是指企业因采用商业汇票支付方式销售商品、提供劳务等而收到的商业汇票。即：销售款未收而是收到商业汇票。 8.预付账款：是指企业按照购货合同规定预付给供应单位的款项。 9.其他应收款：是指除应收票据、应收账款、预付账款以外的其他各种应收、暂付款项。包括：应收的各种赔款和罚款、应收出租包装物的租金、应向职工收取的各项代垫款项、备用金、存出保证金（金融企业专用）、应收暂付上级单位及所属单位款项等。 10.交易性金融资产：是指企业为了近期内出售而持有的金融资产，例如企业以赚价为目的从二级市场购入的股票、债券、基金等。 11.坏账准备：指企业的应收款项（含应收账款、应收票据、预付账款、其他应收款、长期应收款等）计提的，是备抵账户。企业对坏账损失的核算，采用备抵法。在备抵法下，企业每期末要估计坏账损失，设置“坏账准备”账户。备抵法是指采用一定的方法按期（至少每年末）估计坏账损失，提取坏账准备并转作当期费用。实际发生坏账时，直接冲减已计提坏账准备，同时转销相应的应收账款余额的一种处理方法。 12.原材料：是指已验收入库直接用于产品生产并构成产品实体的原料、主要材料和外购半成品，以及不构成产品实体但有助于产品形成的辅助材料。 13.材料采购：材料采购是指企业单位采用计划成本发进行材料日常核算而购入的材料采购成本。 14.在途物资：用于核算企业购入尚未到达未验收入库的各种物资的采购成本。 15.材料成本差异：是由于企业按计划成本核算材料而产生的一种实际成本与计划成本之间的差异。即材料实际成本-材料计划成本=材料成本差异(正数为超支差异,负数为节约差异).
恩纳社联合企业 公司名称: _金水（上海）水处理设备有限公司 a) 病假 _____________ 天 b) 旷工 _____________ 天 c) 口头警告 _____________ 次 d) 书面警告 _____________ 次
年初，评估者和被评估者应当探讨工作范围，记述工作中任务和责任的的大纲，在年末将会被回顾后进行评定。
本年度工作分配/目标： _________________ 签字/日期
3.0 目标和标准评估（年终回顾） 备注 C –完成IP –进步中NC –未着手
4.0 员工反馈 在年终的最后评估会议之前由员工填写。 4.1 在你完成自身工作过程中有否遇到一些主要困难？如有，请描述。 __在解决一些现场问题的时候有感觉到现场经验不是很丰富，可能接触到东西还不够多，需要继续加强学习来促进自己进步。__________________________________________ ______________________________________________________________________________ __________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 4.2 请提出任何关于你、你的同伴甚或主管人员的，能保证团队高效工作的意见。你可以在此 处提出你在第一条目内描述的工作中所遇见的任何困难。 同事之间应该相互协助，相互学习，取长补短，有良好的团结精神，来共同完成一个项目，我们要有良好的团队来完成任何一个工程，要在完成每个项目后要积极吸取教训与经验，不断的完善自己和自己的团队，以使得下个项目我们做的更好。 ____________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 4.3 你对所从事的这份工作怀有憧憬吗？如果没有，今后什么方式可让你和你的主管来促进对 工作的展望？ 有，我非常热爱水处理方面的工作，尤其对半导体厂UPW系统非常感兴趣。坚信水处理事业有巨大的发展前景。______________________________________________________ ________________________________________________________________________ ________________________________________________________________________ 4.4 你也可以列举所受到的任何特别奖赏，对公司及集团所作的贡献和支持。 我本是一名管道系统方面的工程师，通过几个月的现场学习，我学会了工艺方面很多知识，现在不仅能为公司处理管道方面问题也能解决工艺方面的很多问题。 _______________________________________________________________________ ________________________________________________________________________