憑證事項 的英文怎麼說

中文拼音 [píngzhèngshìxiàng]
憑證事項 英文
evidence matters
  • 證 : Ⅰ動詞（證明） prove; verify; demonstrate Ⅱ名詞1 （證據） evidence; proof; testimony; witness 2 （...
  • 事 : 名1 （事情） matter; affair thing; business 2 （事故） trouble; accident 3 （職業;工作） job; wor...
  • 項 : Ⅰ名詞1 （頸的後部） nape （of the neck） 2 （款項） sum （of money） 3 [數學] （不用加、減號連接...
  • 憑證 : voucher; proof; evidence; certificate
  1. Article 38 all the accounting documents, except those which should be permanently kept or which are related to unsettled accounting events, shall be kept for at least five years after the completion of annual closing procedures

    第38條各項會計憑證，除應永久保存或有關未結會計事項者外，應于年度決算程序辦理終了后，至少保存五年。
  2. Article 28 where more space on a negotiable instrument is needed by the endorser for making entries, the instrument may be extended by an allonge annexed to it

    第二十八條票據憑證不能滿足背書人記載事項的需要，可以加附粘單，粘附於票據憑證上。
  3. Recording documents : the documents which prove the responsibilities of the person handling accounting events and which serve as the basis of account keeping

    二記帳憑證：證明處理會計事項人員之責任，而為記帳所根據之憑證。
  4. He clears up the philosophical basis of the methodology of subjective design through the discussion of the theory of human ' s ignorance and points out that in facing the infiniteness and the complicated situations of the world, since human beings cannot forecast the future tendency of all things, the only reliable way the subjects should adopt is to remain the utmost opportunity for the unknown things. to ensure the normal development of the society, the subjects should insist upon the evolution of routine culture, that is, the natural evolutional laws of restraining the human ' s behavior such as traditional convention, practice and customs

    他通過對人的「無知」觀理論論證來消解了主觀設計的方法論所依憑的哲學基礎，提出主體在面對「無限」 ，處理世界事項的復雜情形時，因為人不可能預知一切事項的未來情勢，因而唯一正確的可靠辦法就是為一切未知之事項保留可能的機會，要確保社會事項的正確前進，唯一可循的就是堅持「規則的文化進化」即那些制約著人的行為的規則? ?傳統的習慣、慣行、風俗等的自然衍進法則。
  5. Article 33 no accounting document shall be prepared and no record shall be entered in account books and statements unless based on true events

    第33條非根據真實事項，不得造具任何會計憑證，並不得在帳簿表冊作任何記錄。
  6. Source documents : the documents which prove the course of an event and based on which vouchers are prepared

    一原始憑證：證明事項之經過，而為造具記帳憑證所根據之憑證。
  7. Writer ' s view of point is that delivery of cargo without original bills of lading has the character of breaching of the contract, because releasing cargo against original bills of lading is carrier ' s legal liability in carrying out the carriage of goods by sea. also it has the character of action in tort, as if the actions violate the civil law of liability in tort, the doer shall take on the liability of compensation. however when actions are both of breach and in tort, the chinese law gives the victim the rights to choose to sue in tort or of breach, but some limitations in applying substantive law

    第二章論述無單放貨的法律性質，筆者認為，無單放貨具有違約性，因為保證憑正本提單交付貨物是承運人在履行海上貨物運輸合同中的一項法定義務；無單放貨具有侵權性，只要無單放貨行為構成承擔侵權行為民事責任的要件，無單放貨行為人就必須承擔賠償責任；同時，無單放貨的違約性和侵權性可能構成責任競合時，我國法律允許受害人可以選擇一個訴因行使其請求權，但對實體法請求權的選擇，法律作出了一定范圍的限制；最後，無單放貨在某種程度上促進了航運業的發展，我們不能一概加以否定，無單放貨在特定情況下具有一定的合理性。
  8. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates and judgements made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審核范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評審法援局于編制財務報表時所作之重大估計和判斷，所採用的會計方針是否適合法援局的具體情況，及有否貫徹應用並足夠披露該等會計方針。
  9. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the statement of the accounts. it also includes an assessment of the significant estimates and judgments made by the monetary authority in the preparation of the statement of the accounts, and of whether the accounting policies are appropriate to the exchange fund s circumstances, consistently applied and adequately disclosed

    審計范圍包括以抽查方式查核與賬目報表所載數額及披露事項有關的憑證，亦包括評估金融管理專員于編制該等賬目報表時所作的重大估計和判斷所釐定的會計政策是否適合外匯基金的具體情況及有否貫徹運用並足夠披露該等會計政策。
  10. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an evaluation of the significant estimates and judgments made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies determined are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審計范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評估法律援助服務局于編制該等財務報表時所作的重大估計和判斷所釐定的會計政策是否適合法律援助服務局的具體情況及有否貫徹運用並足夠披露該等會計政策。
  11. However, for closing adjustments and post - closing transfers, the source documents may be waived

    但整理結算及結算后轉入帳目等事項，得不檢附原始憑證。
  12. " there is a marked trend among business executives and expatriates towards this kind of top end serviced apartment product, and given our knowledge and experience in the market, we will continue to further expand our luxury residential portfolio.

    我們預期市場將穩步上揚，尤其事實證明，高級行政人員及由外地來港的人士，對高質素的豪華套房酒店需求日增。憑藉我們的豐富知識及經驗，我們未來將會繼續擴大豪華套房酒店的物業項目。
  13. Normal vat payers doing old and waste materials business have the right to require deduction of input tax calculated on the money amount for purchase indicated in the purchase document

    40從事廢舊物資經營的增值稅一般納稅人收購廢舊物資，有按收購憑證上註明的收購金額計算進項稅額予以扣除的權利。
  14. Article 9 where taxpayers purchasing goods or taxable services have not obtained and kept the vat credit document in accordance with the regulations, or the vat payable and other relevant items in accordance wit h the regulations are not indicated on the vat credit document, no input tax shall be credited against the output tax

    第九條納稅人購進貨物或者應稅勞務，未按照規定取得並保存增值稅扣稅憑證，或者增值稅扣稅憑證上未按照規定註明增值稅額及其他有關事項的，其進項稅額不得從銷項稅額中抵扣。
  15. Bill is the source that is used at proving economic activity happens in economic activity process, also be the necessary credential that records economic item honestly

    發票是經濟活動過程中用於證實經濟活動發生的原始資料，也是客觀公正地記錄經濟事項的必要憑據。
  16. Article 39 if an accounting document which should be and could be obtained for an accounting event is damaged, missing, or lost / destroyed due to the fault or willful act of the personnel handling or in charge of the matter, thus causing damage to the business, such personnel shall be responsible for compensation

    第39條會計事項應取得並可取得之會計憑證，如因經辦或主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該經辦或主管人員應負賠償之責。
  17. Article 38 auditors shall conduct audit and obtain testimonial material by means of examining accounting documents, account books, accounting statements, and documents and data relating to the audit items, checking cash, negotiable securities and other property, and making investigations among units and individuals concerned

    第三十八條審計人員通過審查會計憑證、會計帳簿、會計報表，查閱與審計事項有關的文件、資料，檢查現金、實物、有價證券，向有關單位和個人調查等方式進行審計，並取得證明材料。
  18. Article 19 external accounting events shall be supported by external documents or outgoing documents. internal accounting events shall be supported by internal documents

    第19條對外會計事項應有外來或對外憑證，內部會計事項應有內部憑證以資證明。
  19. In handling the economic transaction and operational matters stipulated in article 10 of this law, original vouchers must be drawn up or obtained, and then promptly filed with the accounting offices

    辦理本法第十條所列的經濟業務事項，必須填制或者取得原始憑證並及時送交會計機構。
  20. Article 9 every unit must, according to the economic transaction and operational matters which actually occur, conduct accounting, draw up accounting documents, enter account books and prepare financial and accounting reports

    第九條各單位必須根據實際發生的經濟業務事項進行會計核算，填制會計憑證，登記會計帳簿，編制財務會計報告。
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