查對簿 的英文怎麼說
中文拼音 [zhāduìbù]
查對簿
英文
control book-
Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。Therefore, the company law of the countries all over the world confer rights to learn the truth on shareholders, which including the right of inspecting financial accounting report, the right of inspecting books and records, the right of inquiry and the right of request for empanelling inspector. the author writes the paper to present the assumptions on how to perfect our system of shareholders ’ rights to learn the truth, by drawing on other countries ’ successful experience of legislation and analyzing the shortages of our existing laws. this article is composed with four chapters
因此在借鑒各國公司立法經驗的基礎上，本文認為，要完善我國股東知情權制度首先應在我國公司法律制度中賦予股份有限公司股東查閱公司帳簿的權利，同時為防止股東濫用此項權利，應當對股東行使該權利時的正當目的、持股比例、持股時間以及行使程序上作出必要的限制;其次應當明確股東質詢權以及行使權利的范圍、程序，賦予股東在質詢權受到侵害時的訴權，並對法院的裁判賦予強制執行的效力，即責令董事會必須限期對股東的質詢作出充分說明。Upon investigated by government price departments and related departments in terms of prices and costs, related units should provide true fact and necessary books, documents and other materials
政府價格主管部門開展對政府指導價、政府定價的價格、成本調查時，有關單位應當如實反映情況，程供必需的帳簿、文件以及其他資料。Although improvements on the stockholders ’ right to know had been made in the amendment of company law 2005, the relevant provisions still seem too simple and insufficient for carrying out. thus, supplements based on foreign successful legislative experience are necessary. this article holds that, due to lack of personnel and the cost of institution formation, we had better not entitle stockholders the right to ask for outsiders as inspectors at present ; because of the insufficiency in the rules of the right of
本文認為，由於人才的匱乏及制度建設的成本，我國現階段還不宜引進檢查人選任請求權制度;鑒于現行公司法對股東質詢權制度尚付闕如，而質詢權的行使對于股東大會議決功能的充分發揮意義甚大，建議我國立法予以承認，詳細規定股東質詢權行使的條件、場合、目的性限制及救濟程序;股東帳簿查閱權雖然日趨完善，但仍需擴大股東查閱權的范圍、明確權利行使的條件、規定權利的邊界並落實具體的法律救濟程序。Fiscal supervision is that a nation employs political power to inspect, enjoin, correct, punish and reflect a variety of economic activities which have direct influence on distribution during the process of fiscal distribution, whose purpose is to guarantee the normal operation of fiscal distribution and good development of social economy it is one of the most important parts in the national economy supervision system
會計法及其他一些法律、法規賦予了財政部門對于未能依法設置會計賬簿的單位，會計憑證、會計賬簿、財務會計報告和其他會計資料缺乏真實性和完整性的單位，會計核算不符合國家統一的會計制度和行業規定的單位，以及會計人員不符合從業資格要求的單位，財政部門有權予以查處。The process of checking every entry in a set of books to make sure they agree with the original paperwork ( eg. checking a journal ' s entries against the original purchase and sales invoices )
對一家機構財務報表的公正驗證及評價，可以是機構內部的程序（由機構員工進行）或外部程序（由外部機構進行） ，是指有資格的會計師對企業賬簿和賬戶所作的系統性檢查，以此來證明財務報表反映的資產負債情況是否屬實。It ' s computer to take the place of traditional hand working. by means of storaging the basic technological information and dynamic working data of a ship, and through building up the correspondence between the marine execution laws and illegal actions, practical reliable computer softwares accomplish. " three ones " and " three zeroes ", the former stand for : the papers of wrong writing, wrong use of applicable rules and illegal procedures are zero
通過將船舶的基礎技術資料和動態運行資料進行登錄並實施有效存儲、通過建立海事行政方面的法律法規與船舶違法行為之間的對應關系，研製實用、可靠的計算機軟體，實現了船舶檢查登記「三個一」即一次性全面登記、一本《簽證簿》報港、一分鐘證書檢查和行政處罰「三個0 」即文書填寫不合格率為0 、程序不合法率為0 、適用條款錯誤率為0的目標。Right to an account any partner shall have the right to a formal account as to partnership affairs ： if he is wrongfully excluded form the partnership busine or po e ion of its property by his copartners ， if the right exists under the terms of any agreement ， as provided by section 21 ， whenever other circumstances render it just and reasonable
第二十二條對帳目的權利在下列情況下，各合伙人應有權要求查閱關于合夥業務的正式賬簿：如果他被其共同合伙人錯誤地排除在執行合夥業務或對合夥財產的佔有之外，如果任何協定的條款已規定了本項權利，根據本法第二十一條的規定，表明享有本項權利是正當和合理的其他情況。Give accountant proof number, it is to distinguish accountant proof of processing early or late ordinal, facilitate the account book that register is mixed have proof of chalk it up and account book record check, those who prevent accountant proof is missing, and go to the lavatory search in the future
給會計憑證編號，是為了分清會計憑證處理的先後順序，便於登記帳簿和進行記帳憑證與帳簿記錄的核對，防止會計憑證的丟失，並且方便日後查找。分享友人