摘要
创业板上市公司万福生科公告出的财务数据说明,无论从财务舞弊所涉会计期间,还是从利润操纵额占报告金额的比例等角度看,万福生科均可谓是"创业板造假第一股"。
According to the financial data announced by Wanfu Biotechnology ,a company listed on GEM, no matter we look from the perspective of accounting period involving in the financial fraud ,or from the perspective of ratio dominated by the amount of profit manipulation in reported amount and otherwise, Wanfu Biotechnology can be called ＂GEM fraud first stock＂.
出处
《时代农机》
2015年第4期94-95,共2页
Times Agricultural Machinery
关键词
财务造假
审计技术
会计职业道德
financial fraud
technology of audit
The accounting ethics
