验资报告 capital verification report

验资报告，Capital（Contribution）Verification Report，是指注册会计师根据《中国注册会计师审计准则第1602号－验资》的规定，在实施审验工作的基础上对被审验单位的股东（投资者、合伙人、主管部门等）出资情况发表审验意见的书面文件。

验资报告是会计师事务所或者审计事务所及其他具有验资资格的机构出具的证明资金真实性的文件。依照《公司法》规定，公司的注册资本必须经法定的验资机构出具验资报告，验资机构出具的验资报告是表明公司注册资本数额的合法证明。依照国家有关法律、行政法规的规定，法定验资机构是会计师事务所和审计师事务所.验资后，验资机构应出具验资报告，连同验资证明材料及其他附件，一并交与委托人，做为申请注册资本的依据。

Capital Verification Report means each report prepared and issued by an accountant qualified in the PRC appointed by the Borrower in relation to the injection of the registered capital of the Borrower. Capital verification means that certified public accountants are entrusted in accordance with the law to examine and verify the actual receipt of registered capital or the change of registered capital and the actual receipt of registered capital of the examined entity, and issue a capital verification report. Capital verification includes establishment capital verification and change capital verification. Capital verification is the legal business of certified public accountants. The Law of the People’s Republic of China on Certified Public Accountants clearly lists the capital verification business as one of the legal businesses of certified public accountants. Therefore, enterprises (sole proprietorship enterprises, partnerships and other industrial and commercial registration authorities are not required to submit a capital verification report) before applying for business opening or changing the registered capital, must entrust a certified public accountant to examine the actual receipt or change of its registered capital. 具体实例如下：

验资报告由哪些要素构成？

WHAT ELEMENTS MAKE UP A CAPITAL VERIFICATION REPORT?

根据《中国注册会计师审计准则第1602号——验资》第22条规定，验资报告应当包括下列要素：

（一）标题：验资报告的标题应当统一规范为“验资报告”。

（二）收件人：验资报告的收件人是指会计师事务所按照业务约定书的要求致送验资报告的对象，一般是指验资业务的委托人。

（三）范围段：验资报告的范围段应当说明审验范围、出资者和被审验单位的责任、注册会计师和会计师事务所的责任、审验依据和已实施的主要审验程序等。

（四）意见段：验资报告的意见段应当说明已审验的被审验单位注册资本的实收情况或注册资本及实收资本的变更情况。

（五）说明段：验资报告的说明段应当说明验资报告的用途、使用责任及注册会计师认为应当说明的其他重要事项。

（六）附件：验资报告的附件应当包括已审验的注册资本实收情况明细表或注册资本、实收资本变更情况明细表和验资事项说明等。

（七）注册会计师的签名和盖章：验资报告应当由执行验资的注册会计师签名并盖章。

（八）会计师事务所的名称、地址及盖章：验资报告应当载明会计师事务所的名称和地址，并加盖会计师事务所公章。

（九）报告日期：验资报告日期是指会计师事务所完成审验工作的日期。

According to Article 22 of the PRC CPA Standards on Auditing No. 1602 - Verification of Capital Contributions, a capital verification report should include the following elements:

(1) Title: The title of a capital verification report should be uniformly named as "Capital Verification Report".

(2) Addressee: The addressee of the capital verification report is the recipient to whom the CPA firm sends the capital verification report in accordance with the requirements of the Engagement Letter, which is generally the client of the capital verification engagement.

(3) Scope paragraph: The scope paragraph of the capital verification report should state the scope of verification, the responsibilities of capital contributor(s) and the entity being verified, the responsibilities of CPAs or CPA firm, the basis for verification and the main verification procedures that have been implemented, etc.

(4) Opinion paragraph: The opinion paragraph of the capital verification report should state the paid-in status of the registered capital of the verified entity or the changes in the registered capital and paid-in capital.

(5) Explanatory paragraph: The explanatory paragraph of the capital verification report should state the use of the capital verification report, the responsibility for its use and other important matters considered by the CPAs as necessary to be explained.

(6) Appendices: The appendices to the capital verification report should include a detailed statement of the paid-in status of the registered capital or a detailed statement of changes in the registered capital or paid-in capital and the notes to the verification of capital contributions, etc.

(7) Signatures and seals of CPAs: The capital verification report should be signed and sealed by the CPAs who performed the capital verification.

(8) Name, address and seal of CPA firm: The capital verification report should be attached with the name and address of the CPA firm and stamped with the official seal of the CPA firm.

(9) Report date: The date of the capital verification report refers to the date on which the CPA firm completes the verification of capital contributions.

相关知识拓展：

注意事项

验资报告的标题应当统一规范为“验资报告”。

验资报告的收件人是指注册会计师按照业务约定书的要求致送验资报告的对象，一般是指验资业务的委托人。验资报告应当载明收件人的全称。

验资报告的范围段应当说明审验范围、出资者和被审验单位的责任、注册会计师的责任、审验依据和已实施的主要审验程序等。

验资报告的意见段应当说明已审验的被审验单位注册资本的实收情况或注册资本及实收资本的变更情况。

对于变更验资，注册会计师仅对本次注册资本及实收资本的变更情况发表审验意见。

验资报告的说明段应当说明验资报告的用途、使用责任及注册会计师认为应当说明的其他重要事项。

对于变更验资，注册会计师还应当在验资报告说明段中说明对以前注册资本实收情况审验的会计师事务所名称及其审验情况，并说明变更后的累计注册资本实收金额。

如果在注册资本及实收资本的确认方面与被审验单位存在异议，且无法协商一致，注册会计师应当在验资报告说明段中清晰地反映有关事项及其差异和理由。

验资报告的附件应当包括已审验的注册资本实收情况明细表或注册资本、实收资本变更情况明细表和验资事项说明等。

验资报告应当由注册会计师签名并盖章。

验资报告应当载明会计师事务所的名称和地址，并加盖会计师事务所公章。

验资报告日期是指注册会计师完成审验工作的日期。

注册会计师在审验过程中，遇有下列情形之一时，应当拒绝出具验资报告并解除业务约定：

（一）被审验单位或出资者不提供真实、合法、完整的验资资料的；

（二）被审验单位或出资者对注册会计师应当实施的审验程序不予合作，甚至阻挠审验的；

（三）被审验单位或出资者坚持要求注册会计师作不实证明的。

验资报告具有法定证明效力，供被审验单位申请设立登记或变更登记及据以向出资者签发出资证明时使用。验资报告不应被视为对被审验单位验资报告日后资本保全、偿债能力和持续经营能力等的保证。委托人、被审验单位及其他第三方因使用验资报告不当所造成的后果，与注册会计师及其所在的会计师事务所无关。

实际操作中的注意事项：

在实际公司注册开始和增资过程中，尤其在银行询征和银行打入资金过程中，经常出现的下列问题需要注意：

1.资金的金额：金额首先必须对，至少不能少于应出资额

2.资金的来源：必须来自投资者本人，经常会碰到别人代付

3.资金的用途：必须是“投资款”，经常会碰到“业务款”、“借款”等

资金的比例：必须按照约定的投资比例