泽州| 依安| 渑池| 鹤峰| 确山| 龙山| 额尔古纳| 富拉尔基| 贡嘎| 信丰| 木垒| 平邑| 太和| 铁山| 云霄| 丁青| 黄埔| 双江| 克拉玛依| 唐县| 乳源| 阜新市| 耒阳| 都兰| 西峡| 饶阳| 江山| 昂昂溪| 广南| 石林| 固镇| 简阳| 张家口| 景谷| 博爱| 高邑| 冠县| 东营| 卓尼| 武平| 崇礼| 汉中| 湖州| 集安| 长春| 清涧| 丹巴| 北海| 澎湖| 黄骅| 西畴| 金州| 舞钢| 南岔| 双流| 兴山| 大同区| 叶城| 昌江| 桦南| 桓仁| 尼勒克| 兖州| 延吉| 五台| 汕尾| 梨树| 富川| 石阡| 怀远| 益阳| 米林| 漳浦| 陇川| 雁山| 会宁| 容县| 樟树| 静乐| 日照| 宜州| 定兴| 衡东| 鄂州| 东辽| 东山| 察哈尔右翼前旗| 武夷山| 中卫| 天祝| 上高| 连江| 高密| 谢通门| 邛崃| 宝鸡| 钦州| 安陆| 西昌| 关岭| 溧水| 陕西| 浠水| 裕民| 佛坪| 木里| 郯城| 翁源| 垦利| 陆河| 门头沟| 新民| 通江| 锡林浩特| 钟祥| 舒兰| 龙山| 北京| 马边| 基隆| 邵阳县| 明水| 安龙| 吉水| 宁城| 石台| 夏邑| 叶城| 威县| 阜康| 潢川| 吉水| 晋中| 临清| 晋中| 册亨| 武定| 林芝镇| 克什克腾旗| 凭祥| 静海| 班玛| 芜湖县| 潼关| 陵川| 头屯河| 莲花| 绍兴市| 哈巴河| 乾安| 台前| 昭觉| 滴道| 古交| 筠连| 若羌| 龙门| 六安| 集美| 磴口| 藤县| 龙湾| 恭城| 永州| 科尔沁右翼中旗| 畹町| 河池| 琼海| 延津| 高阳| 陕县| 易门| 博兴| 横县| 隆林| 台南县| 丹棱| 霸州| 中宁| 阿瓦提| 泽普| 宜良| 武当山| 颍上| 三亚| 淮北| 灯塔| 西盟| 蒙城| 垣曲| 霍林郭勒| 东西湖| 疏勒| 湖北| 平谷| 元坝| 和硕| 双鸭山| 固始| 贺州| 津南| 莱阳| 勐海| 金州| 华池| 安达| 柘荣| 漳州| 土默特左旗| 正阳| 武平| 嵩县| 湖口| 武鸣| 久治| 阿拉善右旗| 岫岩| 隆德| 西藏| 惠东| 桃园| 阿荣旗| 连平| 瓦房店| 高明| 菏泽| 兰州| 麻栗坡| 乌兰察布| 察隅| 张家界| 阿瓦提| 阿鲁科尔沁旗| 吉首| 广宗| 正阳| 彭阳| 丰南| 瓮安| 隆安| 友谊| 惠水| 嫩江| 武清| 滴道| 灵武| 新巴尔虎左旗| 沁水| 戚墅堰| 鄂伦春自治旗| 万安| 嵩县| 武夷山| 馆陶| 德兴| 叙永| 潍坊| 小金| 城固| 洱源| 柞水| 牡丹江| 泗县|

俄方:超过3万名平民经由人道通道撤离东古塔地区

2019-07-18 22:07 来源:搜搜百科

  俄方:超过3万名平民经由人道通道撤离东古塔地区

  English-LanguageNewsWebEditorRequirements::Aminimumofabachelor’sdegreeatanaccreditedcollegeoruniversitywithamajorinjournalism,English,economics,internationalpolitics,,:Haveathoroughunderstandingandappreciationfortheroleofjournalismandaccurate,ftWord,AdobePhotoshop,Dreamweaver,:Previousjoborinternshipexperienceinan:Responsibleforconductingnewsinterviews,andcompiling,editingandrevisingnewsmanuscriptsfromothersourcesforwebsitenews,dupdates,andproducingspecialnewspackages,aswellasothe,:’sdegreeatanaccreditedcollegeoruniversitywithamajorinjournalism,English,economics,internationalpolitics,andaccurate,,:-Thejobisfull-time.-rewritingandcopy-editingstorieswrittenbystaffandfromothermediaresources;-writingoredittingheadlines,readingprovesandcontributingideasinstoryselectionandlayoutandsoon;-helpingproductionanddevelopmentofothereditorialmaterials,whichincludewritingstories,columns,reviewsandrecordingsWhysomanyfastfoodlogosareredMcDonalds,BurgerKing,JackintheBox...麦当劳、汉堡王、玩偶匣汉堡店……这些快餐公司有一个共同点,你注意到了吗?Well,besidesallbeingfastfoodchains...Theythardenough,thosecolorfulredlogosmightmakeitevenhardertoignore.除了都是快餐连锁店之外,它们的标志都是大红色。

AcalligraphyworkbyLiBaifromtheTangDynasty(618-907),whowasoneofthegreatestpoetsinChinesehistory,attractsplentyofattentionduringanexhibitionheldtomarkthe120thanniversaryofthebirthofZhangBojuattheHallofMartialValorintheForbiddenCity,Beijing,April2,(1898-1982)wasafa,Zhangdonatedhisworkstothecountry,andtheyarenowkeptattheForbiddenCity(PalaceMuseum)hework,ctedbythePalaceMuseum.(Photo:ChinaNewsService/Duyang)AnenthusiastgoesbungeejumpingfromZhangjiajieGrandCanyonsglass-bottombridge,duringachallengeinZhangjiajiescenicspot,centralChinasHunanProvince,May26,,Australia,BritainandothercountriesandregionsparticipatedinthechallengeonSaturday.(Xinhua/YanYuan)AnenthusiastgoesbungeejumpingfromZhangjiajieGrandCanyonsglass-bottombridge,duringachallengeinZhangjiajiescenicspot,centralChinasHunanProvince,May26,,Australia,BritainandothercountriesandregionsparticipatedinthechallengeonSaturday.(Xinhua/YanYuan)AnenthusiastgoesbungeejumpingfromZhangjiajieGrandCanyonsglass-bottombridge,duringachallengeinZhangjiajiescenicspot,centralChinasHunanProvince,May26,,Australia,BritainandothercountriesandregionsparticipatedinthechallengeonSaturday.(Xinhua/ZhouGuoqiang)AnenthusiastgoesbungeejumpingfromZhangjiajieGrandCanyonsglass-bottombridge,duringachallengeinZhangjiajiescenicspot,centralChinasHunanProvince,May26,,Australia,BritainandothercountriesandregionsparticipatedinthechallengeonSaturday.(Xinhua/ZhouGuoqiang)AnenthusiastgoesbungeejumpingfromZhangjiajieGrandCanyonsglass-bottombridge,duringachallengeinZhangjiajiescenicspot,centralChinasHunanProvince,May26,,Australia,BritainandothercountriesandregionsparticipatedinthechallengeonSaturday.(Xinhua/YanYuan)

  GermanChancellorAngelaMerkel(C)visitsSiemens(Shenzhen)MagneticResonanceCo.,LtdinShenzhen,southChinasGuangdongProvince,May25,2018.(Xinhua/MaoSiqian)GermanChancellorAngelaMerkel(C)attendstheopeningcere,southChinasGuangdongProvince,May25,2018.(Xinhua/MaoSiqian)GermanChancellorAngelaMerkel(L)visitsiCarbonX,astartupcompanyfocusingoncombininggenomicswithotherhealthfactorstocreateadigitalizedformoflife,inShenzhen,southChinasGuangdongProvince,May25,2018.(Xinhua/MaoSiqian)Palestinianmilitantsfireddozensofmortars,projectilesandrocketsintoIsraelthroughoutTuesdaybeforeIsraellaunchedawide-scaleairstrikeonGaza,,proj,,launchedearlyinthemorning,fellintheba,,aspokespersonfortheIsraelimilitary,saidthatthekindergartenwasemptyatthetimeoftheattack."Fortunately,,theresnodoubttheywouldhavebeeninjuredbecausetheyardwasfullofshrapnel,",withPrimeMinisterBenjaminNetanyahuvowingto"exactaheavyprice"andJusticeMinisterAyeletShakedfromt,,theIslamistPalestinianorganizationthatrunsGaza,andthePalestinianIslamicJihad,alocalIslamistgroupthatIsraelblamedforTuesday,an"offensiveterrortunnel"belongingtoHamaswasneutralizedintheareaoftheKeremShalomCrossing,nearRafah,,crossedintoEgypt,thetunnelwas"dual-purposed--designatedforterrorpurposes,aswellastotransfermunitiontoEgypt."ThisisthesecondtunnelneutralizedintheareaoftheKeremShalomCrossing,slaunchesusedIran-mademunition."TheresnodoubttheIraniansareinvolved,thequestionishowmuchandinwhatvolume,""theIDF(IsraelDefenseForces)willnotallowanyharmtothesafetyofIsraeliciviliansorIsraelisovereignty,andwillcontinuetooperatewithdeterminationagainstallkindsofterror."CiviliansintheareasurroemonstrationsstartedonMarch30.

  Nineoutof10couplesreconciledandgaveupdivorceafteralocalcourtgavethemacooling-offperiodinSouthwestChinasSichuanprovince,scourtofAnyueinZiyang,Sichuanprovince,startedthecooling-offperiodsystemonMarch8andissuedthenoticetoaltogether10couples,amongwhich,anceofreconsiderationandhasbeenpraisedbyresidentsasanewwayofmediation."Manyimpetuouscouplesdecidetogetdivorceduetominordisagreement,,"saidLiYibing,,,,theymaysignanagreementwiththecourtorapplyforwithdrawalofthedivorcefilings.  Ablue-and-whiteporcelainwatercontaineroftheQingDynastyisamongtheexhibitsonshow.(PhotoprovidedtoChinaDaily)Ashipwreckislikeamuseum-atimecapsulefilledwithstoriesofthepeopleaboard,estori:ShipwrecksandExportedPorcelainontheMaritimeSilkRoadopenedatthemuseuminLingangNewCity,asatellitetowninsuburbanShanghai,tionsacrossChina,,bytheTangDynasty(618-907),internationaltradeflourished,carryingporcelainandsilkfromChinatotheArabianPeninsula,JapanandtheKoreanPeninsula,"wealthsharedbyallhumanity",saidWangLijun,directoroftheNingboMuseuminZhejiangProvince,attheexhibition,"wehopetopromotecommunicationandplayanactivepartinthebuildingoftheBeltandRoadInitiative".TheexhibitionattheChinaMaritimeMuseuminShanghaifeaturesmorethan240objectsandmodels(above)relatedtoancientship-buildingtechniques.(PhotoprovidedtoChinaDaily)TheexhibitionwasjointlycreatedbytheChinaMaritimeMuseum,theNanjingMuseumAdmi,andthenattheNingboMuseumfromJan19toApril8."Shanghaiisthefinalstopforourexhibition,"saysCaoZhijun,directoroftheNanjingMuseumAdministration."Wereceived220,000visitorsinNanjingand170,000inNingbo."Theexhibitionthattookustwoyearstoputr."sYangzhoutoaharborinIraqandsankaroundtheyear830,ilmanWalterfang,,000objectsweresalvagedfromtheshipwreck,dthat"theBatuHitamshipwreckisakintoamuseum"."Ittellsaboutthetechnologyofporcelainmakingintheninthcentury,andhownewforms,patternsandmethodsweredevelopedbecauseofinternationaltrade,"240objectsandmodels(above)relatedtoancientship-buildingtechniques.(PhotoprovidedtoChinaDaily)Tradealsoacceleratedtheimprovementofporcelain-makingtechniques,hesaysatalectureontheexhibition,henotes,Chinasblue-and-whitepotteryreachedaveryhightechnologicalandartisticlevelinthe15thcentury,andp,theexhibitionalsofeaturesmodelsoftheshipsandvideorecordingsoftheexcavationsanddevices,allowingvisitorstolearnaboutancientship-buildingtechniques,seavoyagesandceramicstrading."WehopetheexhibitionwillimprovepeoplesunderstandingoftheancientMaritimeSilkRoadandinspiremorecommunicationamongdifferentcountriestoday,"saysWangYu,,whichopenedin2010,showcasesChinasrichmaritimehistory,navigation,:-,May8-Aug7,,LingangNewCity,Pudong,240objectsandmodels(above)relatedtoancientship-buildingtechniques.(PhotoprovidedtoChinaDaily)

Sea,byDaiZe(PhotoprovidedtoChinaDaily)Sinceitsestablishmentin1918,theCentralAcademyofFineArts(formallycalledBeipingSchoolofArts)hasassembledacollectionofmorethan18,000worksofart,,tomarkitscentenary,CAFAreleasedanalbumcomprising10volumesandfeaturing2,,modernChineseworksacrossseveralmedia,Chinesefolkart,suchasNewYearpaintingsandpicturebooks,,byMaChangli(PhotoprovidedtoChinaDaily)Stilllife,byChangShuhong(PhotoprovidedtoChinaDaily)Iliteracyelimination,byWangYidong(PhotoprovidedtoChinaDaily)Beauty,byanonymousartist(PhotoprovidedtoChinaDaily)AcopyofPaulCezannesBridge,byLiuXiaodong(PhotoprovidedtoChinaDaily)

  MimiGuesdonofFranceparticipatesinaslacklinecontestinhighheelsinZhangjiajie,centralChinasHunanProvince,May27,2018.(Xinhua/ShaoYing)MiaNobletofCanadaparticipatesinaslacklinecontestinhighheelsinZhangjiajie,centralChinasHunanProvince,May27,2018.(Xinhua/ShaoYing)MiaNobletofCanadaparticipatesinaslacklinecontestinhighheelsinZhangjiajie,centralChinasHunanProvince,May27,2018.(Xinhua/ZhouGuoqiang),centralChinasHunanProvince,May27,2018.(Xinhua/ShaoYing)MiaNobletofCanadaparticipatesinaslacklinecontestinhighheelsinZhangjiajie,centralChinasHunanProvince,May27,2018.(Xinhua/ZhouGuoqiang),centralChinasHunanProvince,May27,2018.(Xinhua/ShaoYing)MimiGuesdonofFranceparticipatesinaslacklinecontestinhighheelsinZhangjiajie,centralChinasHunanProvince,May27,2018.(Xinhua/ShaoYing)

  Aerobaticsaircraftsperformduringarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)Jetspilotedbyaviationenthusiaststakeoffduringarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)Anaviationenthusiastlandsafterarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)Aerobaticsaircraftsperformduringarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)Anaerobaticsaircraftperformsduringarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)Anaerobaticsaircraftperformsduringarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)ChinasmannedsubmersibleShenhaiYongshi,orDeepSeaWarrior,returnstotheoceanicresearchvesselTansuo-1afteritsdiveintheSouthChinaSea,May21,,82,anacademicianattheChineseAcademyofSciences,conductedhis3rddiveintheSouthChinaSeaonMonday,anditsalsothe76thsuccessfuldiveofthesubmersibleDeepSeaWarrior.(Xinhua/ZhangJiansong)ChinasmannedsubmersibleShenhaiYongshi,orDeepSeaWarrior,returnstotheoceanicresearchvesselTansuo-1afteritsdiveintheSouthChinaSea,May21,,82,anacademicianattheChineseAcademyofSciences,conductedhis3rddiveintheSouthChinaSeaonMonday,anditsalsothe76thsuccessfuldiveofthesubmersibleDeepSeaWarrior.(Xinhua/ZhangJiansong)ChinasmannedsubmersibleShenhaiYongshi,orDeepSeaWarrior,preparestodiveintheSouthChinaSea,May21,,82,anacademicianattheChineseAcademyofSciences,conductedhis3rddiveintheSouthChinaSeaonMonday,anditsalsothe76thsuccessfuldiveofthesubmersibleDeepSeaWarrior.(Xinhua/ZhangJiansong)ChinasmannedsubmersibleShenhaiYongshi,orDeepSeaWarrior,preparestodiveintheSouthChinaSea,May21,,82,anacademicianattheChineseAcademyofSciences,conductedhis3rddiveintheSouthChinaSeaonMonday,anditsalsothe76thsuccessfuldiveofthesubmersibleDeepSeaWarrior.(Xinhua/ZhangJiansong)ChinasmannedsubmersibleShenhaiYongshi,orDeepSeaWarrior,preparestodiveintheSouthChinaSea,May21,,82,anacademicianattheChineseAcademyofSciences,conductedhis3rddiveintheSouthChinaSeaonMonday,anditsalsothe76thsuccessfuldiveofthesubmersibleDeepSeaWarrior.(Xinhua/ZhangJiansong)TheoceanicresearchvesselTansuo-1berthsintheSouthChinaSea,May21,,82,anacademicianattheChineseAcademyofSciences,conductedhis3rddiveintheSouthChinaSeaonMonday,anditsalsothe76thsuccessfuldiveofthesubmersibleDeepSeaWarrior.(Xinhua/ZhangJiansong)WangPinxianboardsChinasmannedsubmersibleShenhaiYongshi,orDeepSeaWarrior,beforeitsdiveintheSouthChinaSea,May21,,82,anacademicianattheChineseAcademyofSciences,conductedhis3rddiveintheSouthChinaSeaonMonday,anditsalsothe76thsuccessfuldiveofthesubmersibleDeepSeaWarrior.(Xinhua/ZhangJiansong)ChinasmannedsubmersibleShenhaiYongshi,orDeepSeaWarrior,returnstotheoceanicresearchvesselTansuo-1afteritsdiveintheSouthChinaSea,May21,,82,anacademicianattheChineseAcademyofSciences,conductedhis3rddiveintheSouthChinaSeaonMonday,anditsalsothe76thsuccessfuldiveofthesubmersibleDeepSeaWarrior.(Xinhua/ZhangJiansong)WangPinxianwalksoutofChinasmannedsubmersibleShenhaiYongshi,orDeepSeaWarrior,afteritsdiveintheSouthChinaSea,May21,,82,anacademicianattheChineseAcademyofSciences,conductedhis3rddiveintheSouthChinaSeaonMonday,anditsalsothe76thsuccessfuldiveofthesubmersibleDeepSeaWarrior.(Xinhua/ZhangJiansong)

  PicturetakenonMay24,2018showsaviewinsidepassengerferrySewolinMokpo,ssouthwesterncoastonApril16,2014,killingmorethan300people.(Photo/IC)PicturetakenonMay24,2018showsaviewinsidepassengerferrySewolinMokpo,ssouthwesterncoastonApril16,2014,killingmorethan300people.(Photo/IC)PicturetakenonMay24,2018showsaviewinsidepassengerferrySewolinMokpo,ssouthwesterncoastonApril16,2014,killingmorethan300people.(Photo/IC)PicturetakenonMay24,2018showsaviewinsidepassengerferrySewolinMokpo,ssouthwesterncoastonApril16,2014,killingmorethan300people.(Photo/IC)PicturetakenonMay24,2018showsaviewinsidepassengerferrySewolinMokpo,ssouthwesterncoastonApril16,2014,killingmorethan300people.(Photo/IC)PicturetakenonMay24,2018showsaviewinsidepassengerferrySewolinMokpo,ssouthwesterncoastonApril16,2014,killingmorethan300people.(Photo/IC)

  ABoeing787aircraftofChinasHainanAirlinesisseenatVancouverInternationalAirportinVancouver,Canada,May25,,operatedbyHainanAirlines,isthefirstdirectpassengerairroutelinkingTianjinwithNorthAmerica.(Xinhua/LiangSen)ABoeing787aircraftofChinasHainanAirlineslandsatVancouverInternationalAirportinVancouver,Canada,May25,,operatedbyHainanAirlines,isthefirstdirectpassengerairroutelinkingTianjinwithNorthAmerica.(Xinhua/LiangSen)Passengerslineupatthecheck-incountersofHainanAirlinesatVancouverInternationalAirportinVancouver,Canada,May25,,operatedbyHainanAirlines,isthefirstdirectpassengerairroutelinkingTianjinwithNorthAmerica.(Xinhua/LiangSen)FlightattendantsofChinasHainanAirlinesposeforphotosaftertheyarrivedatVancouverInternationalAirportinVancouver,Canada,May25,,operatedbyHainanAirlines,isthefirstdirectpassengerairroutelinkingTianjinwithNorthAmerica.(Xinhua/LiangSen)ABoeing787aircraftofChinasHainanAirlineslandsatVancouverInternationalAirportinVancouver,Canada,May25,,operatedbyHainanAirlines,isthefirstdirectpassengerairroutelinkingTianjinwithNorthAmerica.(Xinhua/LiangSen)POMWonderfulAntioxidantSuperTeakicksoffMemorialDayweekendhangingoutwithLolatheSlothatthefirst-everSlothBarreclassatBarreBelleonThursday,May24,2018inLosAngeles.(Photo/Agencies)POMWonderfulAntioxidantSuperTeakicksoffMemorialDayweekendhangingoutwithLolatheSlothatthefirst-everSlothBarreclassatBarreBelleonThursday,May24,2018inLosAngeles.(Photo/Agencies)ActressAliLandrykicksoffMemorialDayweekendhangingoutwithLolatheSlothatPOMWonderfulAntioxidantSuperTeasfirst-everSlothBarreclassatBarreBelleonThursday,May24,2018inLosAngeles.(Photo/Agencies)AshleyIaconetti,realitystar,kicksoffMemorialDayweekendhangingoutwithLolatheSlothatPOMWonderfulAntioxidantSuperTeasfirst-everSlothBarreclassatBarreBelleonThursday,May24,2018inLosAngeles.(Photo/Agencies)ActressAliLandry(right)kicksoffMemorialDayweekendhangingoutwithLolatheSlothatPOMWonderfulAntioxidantSuperTeasfirst-everSlothBarreclassatBarreBelleonThursday,May24,2018inLosAngeles.(Photo/Agencies)POMWonderfulAntioxidantSuperTeakicksoffMemorialDayweekendhangingoutwithLolatheSlothatthefirst-everSlothBarreclassatBarreBelleonThursday,May24,2018inLosAngeles.(Photo/Agencies)

  "Wedidntkeepyouwaitingtoolongthistime,"headded.他还说:“这次我们可没让大家等太久。

  PeopledressedincostumesposeforaphotoattheMCMComicConattheExCelcenterinLondon,Britain,onMay27,,attactinglotsofcomicfanstothepopularculturegathering.(Xinhua/TimIreland)PeopledressedincostumesposeforaphotoattheMCMComicConattheExCelcenterinLondon,Britain,onMay27,,attactinglotsofcomicfanstothepopularculturegathering.(Xinhua/TimIreland)PeopledressedincostumesposeforaphotoattheMCMComicConattheExCelcenterinLondon,Britain,onMay27,,attactinglotsofcomicfanstothepopularculturegathering.(Xinhua/TimIreland)PeopledressedincostumesareseenattheMCMComicConattheExCelcenterinLondon,Britain,onMay27,,attactinglotsofcomicfanstothepopularculturegathering.(Xinhua/TimIreland)

  ArareImperialQianlongporcelainvase(18thcentury)isdisplayedatSothebysauctioncompanyinParis,onMay22,,whichwasstoredinashoeboxinanatticfordecades,willbesoldatSothebysParisonJune.(Photo/Agencies)ArareImperialQianlong(18thcentury)porcelainvaseisdisplayedatSothebysauctioncompanyinParis,onMay22,,whichwasstoredinashoeboxinanatticfordecades,willbesoldatSothebysParisonJune.(Photo/Agencies)ArareImperialQianlongporcelainvase(18thcentury)isdisplayedatSothebysauctioncompanyinParis,onMay22,,whichwasstoredinashoeboxinanatticfordecades,willbesoldatSothebysParisonJune.(Photo/Agencies)ArareImperialQianlongporcelainvase(18thcentury)isdisplayedatSothebysauctioncompanyinParis,onMay22,,whichwasstoredinashoeboxinanatticfordecades,willbesoldatSothebysParisonJune.(Photo/Agencies)ArareImperialQianlongporcelainvase(18thcentury)isdisplayedatSothebysauctioncompanyinParis,onMay22,,whichwasstoredinashoeboxinanatticfordecades,willbesoldatSothebysParisonJune.(Photo/Agencies)AfarmerworksinthefieldinYongfengCounty,eastChinasJiangxiProvince,May21,2018.(Xinhua/LiuHaojun)AfarmerworksinthefieldintheFanchengDistrictofXiangyangCity,centralChinasHubeiProvince,May21,2018.(Xinhua/YangDong)AfarmerworksinthefieldinHongduVillageofYuqingCounty,southwestChinasGuizhouProvince,May21,2018.(Xinhua/HeChunyu)AfarmercheckswheatinthefieldinDongmingVillageofXinleCity,northChinasHebeiProvince,May21,2018.(Xinhua/JiaMinjie)FarmersworkinthefieldsinJinxingVillageofDafangCounty,southwestChinasGuizhouProvince,May21,2018.(Xinhua/LuoDafu)AfarmerworksinthefieldinGuojiawanVillageofYupingDongAutonomousCounty,southwestChinasGuizhouProvince,May21,2018.(Xinhua/HuPanxue)AfarmerharvestswheatinthefieldinZaozhuang,eastChinasShandongProvince,May21,2018.(Xinhua/ZhangQiang)AfarmerworksinthefieldinPingyiCounty,eastChinasShandongProvince,May21,2018.(Xinhua/WuJiquan)AfarmerworksinthefieldinQiliheVillageofZaozhuangCity,eastChinasShandongProvince,May21,2018.(Xinhua/LiZongxian)

  

  俄方:超过3万名平民经由人道通道撤离东古塔地区

 
责编:

非标意见“击中”逾百份年报 五大问题成审计重灾区

Aerobaticsaircraftsperformduringarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)Jetspilotedbyaviationenthusiaststakeoffduringarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)Anaviationenthusiastlandsafterarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)Aerobaticsaircraftsperformduringarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)Anaerobaticsaircraftperformsduringarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)Anaerobaticsaircraftperformsduringarehearsalforthe10thAirSportsCulturalTourismFestivalinAnyang,centralChinasHenanProvince,May24,(Xinhua/LiAn)

2019-07-18 09:20 一财网

打印 放大 缩小

来源标题:非标意见“击中”逾百份年报五大问题成审计重灾区

年报季刚过,在已公布2016年年报的3211家企业中,被出具非标准审计意见的共有105家,这是同类指标近五年来的新高。这与证监会加强上市公司信披监管、加大并购重组和再融资等审核力度不无关系,更与近两年来不断强化审计机构勤勉尽责相关。

全面分析105份被出具非标审计意见的年报,不难看出当前上市公司定期报审计的力度和重点。与IPO、并购重组、再融资等其他领域审核一脉相承,未来持续经营能力是年报审计非标意见的高发区。立案调查对公司及财务情况带来的不确定性影响,对于收入、存货、应收及预付账款等财务数据的审计,也更为审慎。值得注意的是,关于关联关系、资金占用和并购标的未完成业绩,以及由此衍生的诉讼等情况,也是审计机构当前重点关注的领域。

上百份非标意见创近五年新高

过百份年报被出具非标意见,这已创下近五年来的新高。据Wind统计显示,3211份上市公司经审计年报中,审计意见为“无法表达意见”的有10份,被出具“保留意见”的有20份,“带强调事项段的无保留意见”审计意见涉及75家企业。

而在2012年至2015年,被出具非标审计意见的年报分别有88份、81份、85份、99份。其中,年报审计为“无法表达意见”的数量逐年增长最为明显,2012年至2015年从3份增长到10份。

有会计师事务所人士介绍,按照实际操作中的主要标准,不同的审计意见取决于错报是否重大、是否广泛。如否定的审计意见,是出现错报重大且广泛的情况下出具;而出具无法表示意见,多是由于审计机构无法获取充分适当的审计证据来判断是否存在重大且广泛的错报;保留意见则意味错报重大但不广泛。带强调事项段,多出现在财报中信息值得使用者关注,且管理层已做恰当披露的情况下,且强调事项不影响已发表的审计意见。

附:近五年年报审计意见统计

数据来源:第一财经整理 单位:份

这一纪录的产生与近一年来资本市场严监管有密切关系。一方面,证监会和沪深交易所全面加码对上市公司信息披露、重大资产重组、再融资等领域的监管和审核力度,多次强调中介机构应勤勉尽责、恪尽职守。

另一方面,对于审计机构的监管也同样保持着高压。今年3月,证监会通报2016年度审计与评估机构检查处理情况,采用抽查和回访检查的方式进行全面从严监管。通报显示,部分审计机构在具体项目执业质量方面,函证、监盘、截止性测试等基础审计程序执行仍不到位,与收入、存货、递延所得税、政府补助等相关的实质性审计程序依然存在较多问题,特别是在合并报表审计中存在较为突出的问题。

值得注意的是,在2016年年报审计非标意见说明中,就有多家企业及子公司存货、收入等异常情况被审计机构关注,并出具相关非标意见。

年报审计的五大重点领域

通过105份非标意见的审计结果说明,不难看出当前上市公司定期报审计的力度和重点。

重点之一,未来持续经营能力存有不确定性。

与IPO、并购重组、再融资等其他领域审核一脉相承,未来持续经营能力是年报审计非标意见的高发区。据第一财经不完全统计,在105份出具非标审计意见的年报中,说明中涉及未来持续盈利能力存在不确定性表述的至少有38份,占比近四成。

影响审计机构对持续盈利能力做出判断,并出具非标准无保留意见的因素有很多。以*ST吉恩为例,公司近年来财务严重恶化,公司也公布了相关改善计划;但审计机构大华会计师事务所认为,并没有充分和适当证据来支撑应对计划,无法对持续经营能力做出判断,最终出具了无法表示意见。

欣泰电气亦是如此。中宙众环会计师事务所针对“无法表示意见”的审计说明中,除了列举无法确认应收账款可收回性、审计范围受限制等情况外,也强调欣泰电气面临较多仲裁和诉讼、主要账户被查封、大量债务逾期未偿还、生产经营大幅萎缩等,持续经营存在重大不确定性。

除无法出具审计意见的年报之外,多份被出具带强调事项段无保留意见的年报中,部分企业也因负债率过高、持续亏损、生产经营或项目进度停滞、相关资产或账户被查封冻结等原因,而被审计机构认为持续经营能力存在不确定性。

重点之二,立案调查或诉讼的影响尚未无法判断。

在监管全面趋严、立案和稽查响应不断加快的背景下,因立案调查及引发相关诉讼而被出具非标审计意见的情况开始增多。据不完全统计,在2016年年报审计中,因立案调查对公司可能产生影响,而被审计机构出具非标意见的公司有18家。而伴随立案调查的推进,部分公司其他关联问题也陆续暴露出来,多家公司的审计说明中均是多个事项并存。

以*ST大控为例,中勤万信会计师事务所出具的审计意见为无法表示意见,首要原因之一即公司涉嫌多项信披违法违规在2019-07-18接受证监会调查,目前无法判断立案调查结论对财务报表的影响。公司持续经营能力也存在重大不确定性。但与此同时,审计机构还披露,审计发现公司子公司去年销售收入记为12.57亿元,但该子公司对外销售客户,与其供应商的供应商存在重叠。“我们无法取得充分适当的证据判断子公司 2016 年对外销售是否具备经济实质。”

*ST弘高去年年报也被出具无法表示意见的审计意见。上会会计师事务所称,公司实际控制人在2016年6月被立案调查、尚未有结论。但公司在财务总监同年离职后,财务部分多岗位人员变动,导致销售和收款环节等内控上出现重大缺陷,财务核算出现混乱。“截止审计报告出具日,公司未能提供真实可靠完整的经营和财务资料。”

重点之三,存货、应收或付账款、减值等相关数据存疑。

在2016年年报审计中,有10家企业存在收入、存货、应收账款、预付账款或减值等财务数据,审计机构无法确认适当性的问题。最受关注的当数*ST昆机在审计中被发现存货不实、销售收入存在虚计及跨期等情况,并且子公司部分银行承兑汇票复印件存在票据到期日等信息的涂改痕迹。由于瑞华会计师事务所此前已公告上述情况,*ST昆机在今年3月被证监会立案调查,当年年报也被出具无法表示意见的非标审计意见。

重点之四,关联关系和关联交易、资金往来相关审计无法完成。

作为去年年报审计的一个明显重点,对于关联关系、关联交易的审计极为审慎。多家公司的异常交易、资金往来等均被审计机构发现并披露。据不完全统计,有超过5家上市公司的年报,因关联交易或关联关系、资金往来存疑而被审计机构出具非标意见。

以航天通信为例,天职国际会计师事务所对其年报出具了保留意见。后者称,航天通信子公司智慧海派的部分销售、采购业务通过供应链企业完成,在确认相关业务销售收入时采用经销的收入确认政策。审计机构认为,由于所涉及的供应链企业下游客户和上游供应商均存在受智慧海派控制的情况,且相关内部控制缺失,无法准确判断智慧海派与供应链企业的交易是经销还是代理,影响审计对相关财务报表金额及关联方交易披露的判断。

秋林集团的情况或更为严峻。在审计过程中,秋林集团被发现与关联方皇嘉贵金属公司发生资金往来3.55亿元。其中,2016年3月 7 日向其支付资金 1.6亿元,当月31日收回,该资金往来既签有借款合同又签有采购合同及解除合同协议。除此之外,当年3月31日支付6500万元,当天收回;4月20日向其支付1.3亿元,同年6月23日收回,上述资金往来签有采购合同及解除合同协议。

“该等大额资金支付,最终没有实现交易目的,我们无法取得充分、适当的审计证据以判断秋林集团公司与该关联方之间大额资金往来的目的和性质,以及对财务报表的可能影响。”审计机构瑞华会计师事务所称。

重点之五,并购标的未完成业绩承诺。

在105份非标审计意见的年报中,还有两家公司事出并购标的未完成业绩承诺。在经历2013年前后的并购大浪潮后,A股市场自去年起便进入并购“后遗症”集中爆发期,因业绩承诺未完成、商誉减值而带来的业绩波动、纠纷诉讼甚至资本运作乱象也开始频发。

银江股份2016年年报,被瑞华会计师事务所出具了待强调事项段的无保留意见。后者在审计说明中称,因收购标的北京亚太安讯科技2015年未完成业绩承诺,李欣应向银江股份补偿其持有的2524万股银江股份股票,但李欣已将其股票质押给浙商资管,导致其无法履行补偿义务。银江股份已将李欣和浙商资管起诉至浙江省高院。

宝馨科技与并购标的上海阿帕尼电能技术公司之间,更上演了一出闹剧。在2014年,宝馨科技以6000万元取得上海阿帕尼51%股权,后者原实际控制人袁荣民做出三年保持持续盈利以及相关累计金额的业绩承诺。但自2014年起,上海阿帕尼连续亏损三年。上市公司去年曾发布公告,认定袁荣民应兑现业绩补偿;但后者提出,上市公司有干扰阿帕尼经营等情况,对业绩不达标其可以免责。

在宝馨科技2016年年报中,阿帕尼的亏损金额扩大到1.7亿元。审计机构立信会计事务所称,无法获知上海阿帕尼公司在被收购时点估值所对应的业绩预测,与目前巨额亏损相比出现重大差异的原因。此外,宝馨科技已终止为阿帕尼提供财务资助,目前阿帕尼已无力对公司现有项目正常履约,可能造成的违约赔偿或损失金额尚无法进行估计。宝馨科技在2017年2月已提起民事诉讼,起诉袁荣民股权转让合同一案。审计机构最终对当年年报出具了保留意见。

责任编辑:傅昱佳(QF0007)

相关阅读

猜你喜欢

    思德乡 东风中学 粮油市场 太和寨乡 宇峰小学
    东瓜山 霍西乡 南洲街道 桐琴镇 云居