收益審計 的英文怎麼說

中文拼音 [shōuyìshěnjì]
收益審計 英文
audit of revenue
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  1. High school ' s inner control audit, high school ' s bank audit etc. the high school should take educational economical effectiveness audit as the main part of educational inner audit, then pay more attention to its research and practice

    比如高校財務收支審計、高校內部控制制度審計、高校校內銀行審計等等。但是高校應該把教育經濟效益審計作為教育內審的主旋律，加強對其的研究和實踐。
  2. In this article, firstly the background of the textile trade conflicts within sino - us or sino - euro are introduced, thus learn that how to discern and dodge the foreign trade risks, how to choose the appropriate investment projects have already become one of the most important questions for exporting companies on foreign trade affairs well - known as high investment and high risk. so the main text makes a risk analysis qualitatively and quantitatively on a textile - exporting trading company from three angles of statistic 、 game theory and portfolio theory, which is the main content that we studied. firstly, the statistic article adopts data of the transaction closing price of the textile clothing index in shenzhen stock exchange at the end of each quarter as well as several other kinds of data reflecting the macro - economic changes, performs an empirical analysis of these data according to the theory of co - integration test 、 granger cause test and impulse response function of time series in economitric, and learn that the impact to ti is more obvious by the economic index reflecting local commodity price level and economic prosperity degree home and abroad, as well as the impact degree and the time lag degree, and knows the macro - economic risks faced by textile business enterprises ; after that by the game theory angle we analyze exactly the managing risks faced by one textile export corporation named beauty. from the game expansion chart the system arrangement between censor ways by exportation goal countries and exporting strategies by the exporting enterprises has been analyzed. involving the benefit assignment between them both the limited rounds and infinite rounds negotiations of cooperation games have been studied, and then country responsibility and the enterprise managing risks on foreign trade affairs and so on have been analyzed exactly ; in order to realize the investment multiplication in the certain degree to disperse the risk, the

    本文首先介紹了中美、中歐紡織品貿易爭端的來龍去脈，由此可知在涉外貿易這種以高投入、高風險著稱的行業里，如何甄別和規避外貿風險、如何選擇合適的投資項目已經成為外貿企業的首要問題。因此，正文分別從統計學、博弈論和投資組合三種角度對涉外紡織品貿易公司風險進行了定性和定量的分析，這也是本文的主要研究內容。首先，統計學篇選取了深圳證券交易所行業分類指數?紡織服裝指數（ ti ）每一季度末的交易收盤價和若干種反映宏觀經濟變化的指標，利用計量經濟學中時間序列的協整檢驗、 granger因果檢驗和脈沖反應函數等理論做實證分析，從而得知反映國內物價水平和國內外經濟景氣程度的經濟指標對紡織板塊上市值的沖擊比較明顯，且可知沖擊程度和時滯度，進而分析出涉外紡織企業所面臨的宏觀經濟風險;接著，從博弈論的角度具體分析一家紡織品出口公司（ beauty ）的外貿活動所面臨的各種經營風險，該篇從博弈擴展圖入手，分析了出口目的國審查方式與本企業出口策略之間的制度安排;並圍繞雙方的利益分配，研究了有限回合和無限回合合作談判博弈，然後具體論述了國家責任和企業涉外經營風險等問題;在一定程度上為了實現投資多元化來分散風險的目的，投資組合篇從經典的markowitz模型著手，在一些特定條件的限制下，給出了一個相應的投資組合模型。
  3. Jurors decided skilling and lay repeatedly lied about enron ' s financial health when they knew of accounting maneuvers that hid debt and inflated profits

    陪審團斷定當斯奇林和雷在了解如何利用會計作帳隱藏債務和誇大收益后，他們再三在安然的財務健康狀況上撒謊。
  4. Economical responsibility audit, refer in particular to a higher level supervise activity of auditing authority or other auditing organization, accepting the commission of the relevant department, according to national laws and regulations and relevant policies, auditing the authenticity, legitimacy and benefit nature of financial revenue and expenditure of the department or unit when leading cadre holding a post, and the responsibility to relevant economic activity the leading cadre should shoulder, and apprising the economic duty how the leading cadre fulfil

    經濟責任審計，是特指審計機關或其他審計組織，接受有關部門的委託，依據國家法律法規和有關政策，審計領導幹部任職期間所在部門、單位財政收支、財務收支真實性、合法性和效益性，以及領導幹部本人對有關經濟活動應當負有的責任，包括主管責任和直接責任，藉以評價領導幹部履行經濟職責情況的較高層次的經濟監督活動。
  5. These audits have not only brought a clear picture of the basic conditions of those enterprises and disclosed problems of fraudulent statement of revenues and expenditures, false statement of assets, liabilities, profits and losses, but also initially studied and tried on audit approaches and techniques like commitment system, statistical sampling, testing of the internal control systems and computer assisted audit techniques

    通過審計，不僅摸清了企業家底，揭露了企業財務收支中弄虛作假，資產負債損益不真實的問題，同時，還初步探索了承諾制、統計抽樣審計、測評內部控制制度和計算機輔助審計等方法。
  6. This course explores the broader areas of financial accounting - accounting information, the balance sheet, the income statement, depreciation, accounting for inventories, financial statement analysis and introductory auditing

    本課程廣泛介紹財務會計專業知識會計數據，資產負責表，收益報表，損耗，存貨會計，財務報表分析和審計入門。
  7. In “ national auditing office ’ s developing program from 2003 to 2007 ” issued by cnao, it says : “ performance auditing would be paid the same important attention as legality and regularity audit. performance auditing proportion in the whole government auditing work would be enlarged year by year, and the resources invested in it will reach a half of all the auditing investment ”

    我國國家審計署制定的《審計署2003至2007年審計工作發展規劃》中提出， 「實行財政財務收支的真實合法審計與效益審計並重，逐年加大效益審計份量，爭取到2007年，投入效益審計力量占整個審計力量的一半左右」 。
  8. This paper is trying to answer it. first of all, this paper analyses the system that promotes unfair related transaction and variance of regulatory regime, and explores relations of related transaction and earning management of loss companies. second, it uses the method that is different from literature in mainland china, adds the related transaction factor to consider the earning management of loss companies, and draws the conclusions through empirical method

    其次，本文採用不同於國內文獻的研究方法，引入關聯交易因素考慮虧損公司盈餘管理，通過經驗研究方法分別對關聯交易程度等級與資產收益率關系、虧損時間、關聯交易程度與盈餘管理三者關系、影響關聯交易因素及審計意見與盈利質量關系等關聯交易盈餘管理方面進行實證研究，並得出以下主要結論： 1
  9. At last, focusing on the current conditions and existing problems of china ' s auditing business, and also combined with the beneficial example of usa audit reform, the writer provides eight specific suggestions : in keeping audit independence, the writer opinions are that we should focus on the following aspects ( 1 ) change the method of audit fees ( 2 ) expand the operational scale of auditing fi rm ( 3 ) establish publicizing avenue ( 4 ) increase the cost of default

    最後，針對我國審計的現狀和存在問題，結合美國審計改革的有益借鑒，筆者提出了8點具體建議。在保證審計獨立性方面，筆者認為，應從（ 1 ）改革審計收費方式， （ 2 ）擴大事務所規模， （ 3 ）建立宣傳途徑， （ 4 ）提高違約成本四個方面入手；在提高審計質量方面，筆者認為，應從（ 1 ）轉變審計模式， （ 2 ）改進審計實務操作， （ 3 ）改善人力資源配置機制， （ 4 ）加強中注協質量監管四個方面入手。
  10. This audit must follow the objective of regulating monetary operations and best controlling and managing financial risks. to meet this objective, the national audit office will plan and organize an audit of the sector of agriculture banks of china to review the truthfulness of profits and losses and the status of assets, to see if there are any problems like irregular operations, false statement of assets and profits and losses as well as cases of keeping separate books out of normal accounting process

    金融審計要以規范金融秩序，防範和化解金融風險為目標，組織對農業銀行財務收支進行審計，重點檢查損益的真實性和資產質量狀況，揭露違規經營和財務收支中盈虧、資產不實以及賬外賬等弄虛作假問題。
  11. The study of responsibity mode of state audit focuses on the total character of responsibility, author think that conventional concept of state audit has not reflect the changing of economic activities, and complete work style, and the unique nature of state audit compared with else supervised organization or administrative organization, the author think that complete concept of audit is that separately examine the account and interior control system and relevant data, supervising and revealing the income and expenditure of unit, the economic activities, the reality and legality and efficiency of supervision and management, formulating the best mode, so - called supervision and revealing the study of responsibity structure of state audit focuses on the influence of audit environment to responsibity

    國審責任模式研究側重從宏觀上把握國審責任總體特徵。認為完整的審計定義應是獨立檢查會計帳目和內控制度及其他相關資料，監督、披露被審單位財政財務收支及有關經濟活動、相關部門履行監管職能的真實、合法、效益的行為，這就是最佳國審責任模式-監督和披露模式。國審責任結構研究用系統觀點分析審計環境包括政治環境、經濟環境、法律環境和社會文化環境對國審責任的影響。
  12. Part two studies the audit report. part three focuses on the utility of segment report. part four analyses the rational ratio of capital by employing empirical research

    依次對會計報表附註、審計報告、從分部信息和資本結構與凈資產收益率的關系作了相應的分析。
  13. A reasonable allocation can not only prevent the shirking of human as well as the abuse of substantial capital, but also promote the originality on auditing technique and methods

    合理的收益分配不僅有利於遏制審計過程中的機會主義行為、防止人力資本偷懶及非人力資本的濫用，而且有利於審計技術和方法的創新。
  14. Audit institutions shall, according to law, supervise through auditing the authenticity, legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures specified in the preceding paragraph

    審計機關對前款所列財政收支或者財務收支的真實、合法和效益，依法進行審計監督。
  15. Internal auditing is a behavior led by major principals or authorities, undertaken by an independent auditing agency and professional auditors, under related regulations and system, adopted by certain methods and procedures to supervise and evaluate the authenticity, validity and benefit of fiscal, financing and economic activities of an enterprise and its affiliated organizations

    內部審計是在本單位主要負責人或者權力機構的領導下，由單位內部設置的獨立審計機構和配備的專職審計人員，根據有關法規、制度，採用一定的程序和方法，獨立監督和評價本單位及所屬單位財政收支、財務收支、經濟活動的真實、合法和效益的行為。
  16. Keep the housing accumulation fund safe, maintain value, increase in value and allot the increasing value reasonably, practice high interest of deposit and low interest of loan and the difference is subsidized by the government, the housing accumulation supervision commission, fiscal and audit branch of the government should supervise the collection of housing accumulation fund and its uses

    建立招標選擇儲存機構，或建立政策性的儲存機構；保證住房公積金安全、保值、增值和對增值收益應合理進行分配；對住房公積金實行高存低貸，其利息差額由政府補貼；住房公積金管理委員會、財政、審計等部門應對住房公積金的籌集，使用進行有效監督。
  17. It is necessary to pose a sound system on the construction and management of the social benefit - based water projects, a system with clearing the subject of responsibility as a main line, with strengthening macro - control and improving micro - management as two aspects. the issue of government " s role, the issue of clearing the subject of responsibility, the subject qualifications norm of the project legal person, the inside and outside system of administer should be resovled as key problems

    在公益性水利工程項目建設管理中，政府職責應定位在：審批項目和項目籌資、組建項目法人、監督項目法人、項目竣工驗收及后評估、協調項目外部環境、建立規范的市場秩序，大力培育設計、監理、施工、咨詢、工程管理公司等市場主體和規范這些市場主體有關的法律法規的制訂。
  18. Its major functions include : to constitute the administration measures for the wxitp according to the state laws and regulations ; to make and arrange implementing the economic development plan of the wxitp ; to carry out unified management of the finance and taxation ; to deal with the foreign affairs ; to administer and approve the land use and construction design of the wxitp ; to coordinate the working relationship among the function organizations in the park ; to set up the public welfare of education, culture and health etc ; to safeguard the social order in the park ; to protect the legal right and interests of the enterprises in the park

    其主要職能是：根據國家法律、法規和有關規定，制訂園區的行政管理辦法，編制園區經濟社會發展規劃，並組織實施；統一管理園區財務、稅收業務；處理園區涉外事務；管理和審批園區的土地使用和建築設計；協調區內各職能機構的工作關系；興辦教育、文化、衛生等公益事業，維護園區的社會秩序；保護園區企業的合法權益等。
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