The qualification approved by the certified public accountant association to undertake the auditing of annual accounting statement of large - scale enterprises 山东省注册会计师协会认定的承办大型企业年度会计报表审计资格。
3.
The annual accounting statements and liquidation accounting statements of a foreign - capital enterprise shall be prepared in accordance with the provisions of the chinese competent departments for financial and tax affairs 外资企业的年度会计报表和清算会计报表，应当依照中国财政、税务机关的规定编制。
