會計師 1+1=?? - 會計
By Rachel
at 2012-06-30T23:09
at 2012-06-30T23:09
Table of Contents
1加1等於多少?
小學生:1加1等於2
工程師(打開電腦寫程式):依照程式計算結果,證明1+1=2
會計師(按完計算機):1+1=2,但由於本會計師並非依照一般公認審計準則查核,
因此對財務報表整體是否允當表達不提供任何程度之確信,若本會計師執行額外程
序或依照一般公認審計準則查核,則可能發現其他應行報告之事實。
公務員A:你不用問我,你去法院告,法院判多少就是多少...
公務員B:長官只說1+1=2,但1+1是不是等於0+2?我得要另外上簽呈,不然就是圖利...
法學教授:聯邦最高法院Bundesgerichthof曾在1938年判決1+1>1,
德國通說也認為1+1>1,這個問題留日老師不會的,因為日本沒人研究過...
考生:有甲說、乙說、折衷說,實務採折衷說,愚見以為折衷說較為可採。
律師(帶上門、放下窗簾、調暗燈光、近身小聲問):你想要等於多少?
檢察官: (污點)證人在偵查中已具結證稱1+1=3,這個問題不需再查了
法官:我要等於多少,就是多少.......
來源:
吳至格律師 FB
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會計
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