1.Does the accountant have a professional designation?
会计师有专业资格吗？
What is a designation? Professional designations are titles that you may receive to show your level of excellence in your line of work. You can use professional designations if you have completed the requirements set by your professional associations.
什么是指定？专业称号是您可能获得的头衔，以表明您在工作领域的卓越水平。如果您已完成专业协会规定的要求，则可以使用专业称号。
Globally recognized and respected, the Chartered Professional Accountant (CPA) designation is your key to a successful career.
特许专业会计师 (CPA) 资格获得全球认可和尊重，是您职业生涯成功的关键。
Did the corporation derecognize any financial instrument(s) during the tax year. (other than trade receivables)?
公司是否在纳税年度终止确认任何金融工具。 （贸易应收账款除外）？
Derecognition of financial assets. A company derecognises a financial asset when the contractual rights to the cash flows from the financial asset have expired, or it transfers the financial asset such that it qualifies for derecognition.
终止确认金融资产。当收取金融资产现金流量的合同权利终止或转移该金融资产使其符合终止确认条件时，公司终止确认该金融资产。
Did the corporation discontinue hedge accounting during the tax year?
公司是否在纳税年度终止了对冲会计？
