核算員 的英文怎麼說
中文拼音 [hésuànyuán]
核算員
英文
staff auditor-
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。However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general
但也存在一些突出問題，如企業員工成本意識薄弱，成本考核、監督制度不完善，廠級成本核算與車間成本核算脫節，成本失真現象比較嚴重，物資管理缺乏規范化而造成成本失控，工時及材料定額不完善而缺乏約束力，從事財務管理會計人員的素質普遍不高等等。If any casual vacancy occurs in the office of auditors, the directors may fill up the same, but while any such vacancy continues the surviving or continuing auditor or auditors, if any, may act
若審計員臨時空缺，董事會可填補空位，若審計員職位一直空缺，由在職審計員進行核算。Centralized accounting system is a new accounting form which need deal with some relations and adhere to some principles. part iv : the second countermeasure : internal control system internal control system the base of strengthening financial management, is the major project in this paper. asset internal control is the focal point of internal controls, at the same time, the other items of financial management need corresponding internal controls
作為一種新型的會計核算組織形式和會計人員組織形式，財會集中核算制在實際的操作中會遇到一些新的問題，這就要求鄉鎮畜牧獸醫站在執行財會集中核算制時，要正確處理一些關系，堅持幾個原則性問題，保財會集中核算仍保持各鄉鎮畜牧獸醫站的財務隸屬關系不變，資金使用權不變，支出審批權不變。Under these circumstances, we cooperate with computer specialists for the purpose of researching and developing a new method which answers the needs of prosthodontics, which covers the information disposition work of the prosthodontics office in clinical activities, in personnel files management, in storehouse property management, in economic cost accounting and so on, and which solves the problems of relative information ' s construction, disposition, storage, inquiry, statistics and dynamic monitor forthwith with advanced information technology
正是在這種狀況下，我們和計算機專業人員合作，旨在研究和建立完全符合口腔修復科專業要求，能夠涵蓋修復科在臨床醫療活動、人事檔案管理、庫房資產管理、經濟成本核算等相關活動中需要解決的信息處理問題，將相關信息的構建、處理、存儲、查詢、統計、實時動態監控等操作以先進的信息技術處理方式加以解決。In this thesis, based on activity based classification, there are three subjects to be researched, that is, how to build and express cost caculation rules, how to support many caculation methods and how to support more quick and accurate cost caculation. moreover, this thesis lucubrates a flexible cost cacaulation model. this model bases on advanced cost theory - - activity based classification, and it includes the building of abc ' s cost caculation model, the receptions " automatical accumulattion and transformation rules, the storage and use motivating causes rules, the diverse cost distribution and supporting many cost caculation methods. besides, the model brings forward rules about cost information transformation and accumulattion, rules about keeping business records, rules about motivating causes ’ accumulattion, rules about cost distribution and formula language. what ’ s more, it builds a rule engine, and all of these make this model meet enterprises ’ demand for using many cost caculation methods, and then simplify operators ’ operation. also, it can realize cost accumulated more accuratly, keeping business records more promptly and cost analysed more intensively, and then give supports to enterprises ’ further decision with related data. in the third chapter, it expounds the design and realization of this flexible cost cacaulation management system, and use one model case to validate its legitimacy, which explains that with j2ee technology and mvc design pattern, this system has good features of reuse and adaptability. at last, it introduces its application in china resource alcohol co., ltd
本文以作業成本法為理論基點，圍繞著如何建立成本核算規則並給予表達、如何支持多種成本核算方法以及如何提供更為快捷、精確的成本核算等三大主題展開深入的研究，並建立了多適應性成本核算模型。該模型以先進的成本核算方法作業成本法為理論基礎，涵蓋了從作業成本核算模型的建立到成本單據自動歸集轉換等規則的提取，從動因量存儲使用等規則的建立到成本多樣化分配以及支持多種成本計算方法等全部內容。在對成本核算規則進行分析和表達的基礎上，該模型提出了基於作業成本法的成本信息轉換存儲規則、記賬規則、動因量歸集規則、分配規則以及計算公式語言，並建立了基於這些規則的規則引擎，從而使得該模型能夠滿足企業多種成本計算方法的需求，簡化了企業人員的操作過程，並且實現了更為準確的成本歸集，更為迅速的成本制單，以及更為細化的成本分析，為企業的進一步決策提供了有力的數據支持。Shanghai nail electric equipment co, ltd. it is a professional corporation incorporates designing and developing automation engineering complete sets of control cabinets, and automation products trade into an organic whole. besides shanghai, " chengdu eurotherm electric drive equipment co, ltd. " with independent accountability has been officially established in chengdu. with 70 % of the staff having the professional ranks, the company possesses a powerful technical force. we deal in a full range of automation products. with the development of shanghai nail electric equipment co, ltd, we have gained the recognition and support of many well _ known international industrial factories. we enjoyed a very good reputation and credit standing in the field of industrial automation control both home and abroad
上海南安機電設備有限公司是一家集研製開發自動化工程成套電器控制櫃及自動化產品銷售為一體的專業公司，已在成都正式成立了獨立核算的成都歐陸電氣傳動設備有限公司.公司70 %員工擁有技術職稱，技術力量雄厚，銷售產品齊全，在發展過程中博得了多家國際知名工控廠家的重視與支持，在工業自動化控制領域有著較高的品牌形象與良好的信譽The second chapter studies the economy of ship ' s power plants, based on the aspects of lowering fuel cost, waste heat recovery, the match of ship, machinery and propeller, increasing propulsion efficiency, increasing the economy of ship ' s power plants, etc. the third chapter discusses in detail the control measures of voyage change cost, analysizes systematically the voyage change cost based on the way of fuel cost, harbor cost, voyage venture cost. the fourth chapter studies the structures and control measures of seafarers cost, maintenance cost, spare parts and stores cost, lubricating oil cost, etc. which are relatively easy to be controlled ; based on the state maintenance decision - making, a mathematical model is put forward, the validity and its solve process are discussed. the control measures of spare parts, fuel cost and lubricating oil cost should be based on scientific budget, through the control means of application, reception, usage, store check, try to acquire the inosculation of theory
第一章主要討論營運船舶運輸成本，對船舶運輸成本的概念、結構、性質與分攤、成本細分進行了分析，從宏觀上闡明了船舶運輸成本的生存環境和生長趨勢；第二章研究了船舶動力裝置的經濟性，在營運船舶降低油耗、廢熱利用、船機槳匹配、提高推進效率、提高船舶動力裝置經濟性的有效途徑等方面進行了闡述和論證；第三章詳細論述並論證了航次變動成本的控制措施，全面系統地分析和總結了航次變動成本，通過對燃油成本、港口使費、航次風險成本的分析與控制，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用控制、維修保養及其費用控制、船舶備件物料管理及其費用控制等幾個主要可控性較高的成本進行了細致的分析並分別討論了相互的控制措施，提出了基於狀態維修決策的馬爾可夫數學模型並論證了模型的正確性及具體解算步驟，對于備件、燃潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章，結合營運成本的預核算的案例，對船舶營運成本的預算及核算進行了有益的探討，旨在揭示成本發生的動因，並給出了成本預算、核算的編制方法。The process of optimization contains three aspects : quantity - optimization, structure - optimization, and policy - optimization. with linear programming, quality and structure optimization can be achieved ; and the policy - optimization can be achieved by the “ external policy “,
利用線性規劃的方法，以核算的可動員資金量為任務量實現財政金融動員能力的數量性和結構性優化;利用「外生性」政策組合實現政策性優化。Execute daily c & b operations and communications : salary calculation and payment, social benefits payment, social benefits administration, including housing fund
負責薪酬福利核算、發放、調整及溝通，及管理員工的各項法定福利和補充福利，包括住房公積金。In hong kong mclarens is the largest adjusting and surveying practice with 50 adjusters and surveyors distributed through three offices in central, west kowloon and the airport. included within our staff are three chartered loss adjusters, a chartered civil engineer, a qualified mechanical engineer, a qualified quantity surveyor, a land surveyor, a law degree holder, three chartered insurance practitioners, over 10 associated of the chartered insurance institute and many degree holders. in term of experience, over 20 of our adjusting and surveying staff members have between 10 and 30 years of experience
麥理倫香港公司是全港最大的理賠及驗貨機構，雇有50多位理賠師及驗貨公估人分駐于中環西九及啟德機場三間分公司，其中包括三位特許理賠師一位特許土木工程師一位資深機械工程師一位資深核算師一位土地測量員一位法學士三位特許保險師及多位特許保險學會會員及學位獲得人，二十多位理賠師及驗貨公估人有著10至30年的工作經驗。The thesis consist of six chapters and based on the way of propose the question, analysis, then get the solution. it discussed and recognized what the ship transportation cost was in chapter one ; studied the environment and growing trend of the cost in chapter two ; fully discussed and demonstrated the voyage variable costs and controlling method, proposed a mathematic decision model of fuel supplying and get through the validation, proposed the concept of risking cost and addressing many controlling measures to it in chapter three ; discussed a certain running costs, proposed and validated a mathematic model of condition - based maintenance, and put forward many practical controlling method of running costs such as crew payment, repairs, spare parts, stores and lub oils in chapter four ; combining a case of monthly running cost budget and verification, performed a useful learning on running cost budget, forecast and verification in chapter five ; finally fully studied the method of cost - calculating and benefit - analyzing of time chartering container ships on a proposed route
第一章主要討論並認清什麼是船舶運輸成本；第二章研究了船舶運輸成本的生存環境和生長趨勢；第三章詳細論述並論證了航次變動成本的控制措施，提出了燃油補給方案的決策模型並給出了模型的驗證過程，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用、維修保養費用、備件、潤物料費用等幾個主要的可控性較高的成本進行了細致的分析並分別討論了相應的控制措施，提出了基於狀態維修決策的數學模型並論證了模型的正確性及具體解算步驟，對于備件、潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章結合營運成本的預核算的案例，對船舶運輸營運成本的預算及核算進行了有益的探討；第六章結合具體案例對期租班輪的成本測算與效益分析方法進行了細致的研究。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。Features include : employee profile active and leave, redeployment, reward penalty, insurance, attendance control, company calendar, payroll calculation, arrangement of quarters rooms and analysis reports
Aims人力資源管理系統包含了豐富的人事檔案管理在職離職人事變動管理員工獎懲員工保險考勤管理日歷工資核算宿舍管理及各種人事工資考勤統計分析報表。Drawing on the good experience of germany postal bank, the author firstly offers the whole scheme about how to transform hunan post savings to commercial bank, which includes the following aspects such as reform of organization structure, staff management, account - separating with postal enterprises and risk managements etc. subsequently, this paper expatiates how to actualize commercialized operation on product system and marketing system in hunan post savings
為解決這一矛盾，本文隨后從分析湖南郵政儲蓄機構的市場環境、組織架構、經營情況入手，提出了湖南郵政儲蓄機構向商業銀行轉變的總體策略，包括組織架構變革、從業人員管理、與湖南郵政企業分賬核算以及風險管理等幾個方面。再后，本文著重闡述了湖南郵政儲蓄機構如何從產品體系和市場營銷方面實現商業銀行化運作。This paper established the concept model and measuring model for coats of core - staff loss based on the brief comments to the existing measuring methods and models, and then, it measured the dominant costs one by one and the hidden costs with fuzzy assessment method
在對已有員工流失成本的計算方法和計量模型進行了簡單述評的基礎上，建立了核心員工流失成本概念模型與計量模型，對概念模型中的顯性成本與易量化的隱性成本逐項計量，並用模糊評價的方法將不易量化的隱性成本定量化。Then ， the main discussion in this thesis is what measures can be taken to subcontractors in our country in facing the new mode of valuation with bill of quantities. the conclusion are that ， at the first ， they should faster the step to compile enterprise inner norm. construction enterprises must compile bid documents scientifically ， reasonably based in the self - inner norm which can reflect the actual expenditure and true technical and management standard
接著該論文重點討論面對新工程造價計價模式，我國建築承包商應採取的措施：加快編制企業內部定額的步伐，投標企業必須以科學、合理，能夠反映企業實際消耗和真實技術、管理水平的企業定額為基礎編制投標書，才能做出有競爭力的報價；加強企業內部成本核算，從工程投標到竣工分不同的階段協調各相關部門工作，制定獎懲制度，有效降低成本，對于隱性成本也採取相應措施加以控制；改革企業經營機制，提高企業的人員素質，大力開發新技術、新工藝，提高企業科技含量。The tingjing group is in putting into effect the course of mrpii system, a mrpii does not only regard one set of software to come to popularize and is regarding a management model to recommend ; by way of mrpii system and computer network, each department and post can be covered by the system on universal ground a staff can get any information that relates with oneself vocational work by way of the cross - domain communication at any time, gain the various policy decision supports of real time quantification, carrying on operation process imitates, not only can quicken the rate of progress planning the work such as formulation and cost accounting etc greatly, and still economize that the report form and data shortened whole vocational work period in the delay that the difference function circulated between the department, and retrenched the personnel of work, and raise the efficiency managing work conquer the solid foundation for business process reengineering ( bpr ), takes mrpii as the foundation, bpr has been in progress in the company and builded performance " s evaluation system
引入mrp管理系統是提高管理水平的一個有效途徑。天健集團在實施mrp系統的過程中，不是把mrp僅僅作為一套軟體來推廣而是作為一個管理模式來引進的；通過mrp系統和計算機網路，各部門和崗位可以普遍地被系統覆蓋，員工通過網路隨時可以得到與自己業務有關的任何信息，取得實時量化的各種決策支持，進行業務流程模擬，不僅可以大大加速了計劃制訂、成本核算等工作的進度，還節省了報表、數據在不同職能部門之間流通的延誤，縮短了整個業務周期，精簡了事務性的人員，提高了管理工作的效率。還為實現組織的扁平化提供了條件，為流程重組打下了堅實的基礎。A compliance audit for a private business could include determining whether accounting personnel are following the procedures prescribed by the company controller, reviewing wage rates for compliance with minimum wage laws, or examining contractual agreements with bankers and other lenders to be sure the company is complying with legal requirements
對私營企業的合規性審計主要包括確定其會計人員是否遵守了由該企業的總會計師制定的核算程序，檢查工資水平是否符合最低工資法的規定，審查與銀行或其他貸款人簽訂的協議，查明企業是否遵循了有關的法律規定。I explore some good response for the development of postal savings. the most important thing is to reform the system of postal savings, and give it a clear market positioning. according to the overseas success experience, i believe that to establish independent calculates postal savings bank is the ultimately organizational reform of the world postal savings, also is the final direction of the postal savings organizational reform of our country. here i focus on three aspects of exploration the solution
郵政儲蓄的問題與困難表現在:其一，郵政儲蓄的發展滯後於整個金融體系市場化的進程，業務過于單一，人員素質較低，內部管理滯后，管理很不規范，外部監管欠缺，郵政儲蓄與郵政的其他業務統一核算，銀監局很難對其進行有效監管，這一方面因為郵政儲蓄成立較晚，另一方面也是更重要的是由郵政儲蓄成立之初的體分享友人