验资报告是会计师事务所依法接受委托，对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进行审验后所出具的报告。

A capital verification report is a report issued by a CPA firm after it accepts the engagement in accordance with laws to verify the paid-in registered capital or the changes in the registered capital and paid-in capital of the entity being verified.

验资通常分为两种：(1)设立验资和(2)变更验资。

设立验资是指会计师事务所对被审验单位在申请设立登记时的注册资本实收情况进行的审验。变更验资是指会计师事务所对被审验单位申请变更登记时的注册资本及实收资本的变更情况进行的审验。

The capital verification for incorporation refers to the verification of the paid-in capital of the entity being verified by a CPA firm at the time of the entity’s application for registration of incorporation. The capital verification for changes refers to the verification of changes in the registered capital and paid-in capital of the entity being verified by the CPA firm at the time of the entity’s application for a change in registration.

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。