论文部分内容阅读
一、案例介绍江苏省某会计师事务所(以下简称甲所)曾于1997年8月为一家拟成立的公司(系宾馆,以下简称R宾馆)进行验资,该所在验资完成后出具了出资全部到位的验资报告。1997年11月R宾馆与一工程公司(以下简称Z公司)订立建设工程合同,委托其进行房屋装修,后由于建设工程资金不到位,工程于1998年5月停工。1998年7月双方又签了一份还款协议,约定完工部分工程款为75万元,并约定1998年9月30日之前付清余款。后由于R宾馆一直拖欠不付,Z公司就于2000年6月19日将R宾馆及
I. Case Introduction An accounting firm in Jiangsu Province (hereinafter referred to as “A”) once conducted capital verification for a proposed company (Department of Hotel, hereinafter referred to as R Hotel) in August 1997 and all capital contributions were made after the capital verification was completed Capital verification report. In November 1997, R Hotel and an engineering company (hereinafter referred to as Z Company) entered into a construction contract and entrusted it to carry out house renovation. After the lack of funds for the construction project, the project was suspended in May 1998. In July 1998, the two parties signed another repayment agreement, agreeing that the construction cost of the completed part will be 750,000 yuan, and agreed to pay off the balance before September 30, 1998. After the R Hotel has been due to default, Z Company on June 19, 2000 R Hotel and