商业银行应保持公司治理的透明度

董事会应核准商业银行的战略目标和价值准则，并监督其在全行的传达贯彻

董事会和高级管理层应有效发挥内部审计部门、外部审计单位及内部控制部门的作用

董事会应确保对高级管理层是否执行董事会政策实施适当的监督

董事会应清楚地界定自身和高级管理层的权力及主要责任，并在全行实行问责制

编制合并会计报表所采纳的原则

统一母、子公司的会计政策

外币折算所采用的方法

收入的确认原则

所得税的会计处理方法

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持有至到期投资应当按取得时的公允价值和相关交易费用之和作为初始确认金额

持有至到期投资在持有期间应当按照摊余成本和实际利率计算确认利息收入，计入投资收益

持有至到期投资，在终止确认、发生减值或摊销时产生的利得或损失，应当计入当期损益

持有至到期投资一经投资，无需再作任何的会计处理

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不必提及变更后一致性问题

应提及前期调整事项

应附加解释说明这一变更

包括变更的正当理由以及该变更对审计报告中将收益的影响

Conference Organiser £38,000 A newly built conference centre attached to a well-established hotel offers an exciting opportunity for anyone with experience in the organisation and day-to-day running of conference centres . You will be in charge of a team of three full-time staff responsible for booking, scheduling and technical provision to clients. The successful applicant will also be able to promote the centre to local and national businesses. You will need to be self-motivated and have exceptional interpersonal skills.

Graduate Media Sales Executives  Salary negotiable A leading guide-to-the-city magazine has exciting opportunities for high achievers of graduate calibre to join our sales and advertising team. The role involves selling advertising to agencies. You will be responsible for managing existing businesses as well as identifying new business. Suitable candidates are bright, numerate, enthusiastic, and have a broad range of interests outside of work. You can create and deliver a professional and persuasive ‘sales argument’, negotiate effectively and have the determination and motivation to meet stringent deadlines and challenging commercial targets.

Marketing Representative £23,000 Large manufacturing company based in UK with factories overseas in China requires a marketing representative. The successful candidate will be based at our main UK office in Reading. The ability to speak and write Chinese is essential. You must be fluent in conversational Mandarin Chinese and English. Other training will be provided with opportunities to take sponsored qualifications in marketing and business. Closing date for applications within 28 days.

Finance Manager £28,000 Max Security is a leading provider of UK security services. We also have operations in Kenya and India. The newly-created position of finance manager is to provide assistance in managing and raising finance for the company and help push the company forward to meet its goals. You will report to the managing director and may be required to go overseas to carry out internal audits. You have at least two years’ experience of preparing full sets of monthly accounts and payroll. You have IT skills in Logosoft and Sage and are willing to work independently. Experience of working in the security industry would be preferable.

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