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1、应付债券实质性程序被审计单位：项目：应付债券编制：日期：索引号：FL财务报表截止日/期间：复核：日期：第一部分认定、审计目标和审计程序对应关系一、审计目标与认定对应关系表审计目标财务报表认定存在完整性权利和义务计价和分摊列报A资产负债表中记录的应付债券是存在的。√B所有应当记录的应付债券均已记录。√C记录的应付债券是被审计单位应当履行的现时义务。√D应付债券以恰当的金额包括在财务报表中，与之相关的计价调整已恰当记录。√E应付债券已按照企业会计准则的规定在财务报表中作出恰当列报。√二、审计目标与审
2、计程序对应关系表审计目标可供选择的审计程序索引号D1.获取或编制应付债券明细表:(1)复核加计是否正确,并与报表数、总账数和明细账合计数核对是否相符；(2)检查非记账本位币应付债券的折算汇率及折算是否正确，折算方法是否前后期一致。FL2ABD2.检查应付债券的增加：审阅债券发行申请和审批文件，检查发行债券所收入现金的收据、汇款通知单、送款登记薄及相关的银行对账单,核实其会计处理是否正确。FL2FL6AC3.对应付债券向证券承销商或包销商函证。略AD4.检查债券利息费用的会计处理是否正确，资本化的
3、处理是否符合规定:(1)对于分期付息、一次还本的债券，FL3FL4theprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)v
4、egetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoilthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,andpH5.5~7.0,hum
5、idity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivin
6、genvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproje
7、ct.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtoplantsize.Plantprocurementspecificationscanbelarge,soastoachieveecologicaleffectinashorttime.Seedlingsshouldhave...Strong,lush,Crown-shapedfull,normal
8、color,rootsystem,pestanddisease-free.(2)theprojectshouldhavegrowthrobust,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.Stems,rootcausemechanicaldamage,loopingrootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspin
