業績會計 的英文怎麼說
中文拼音 [yèjīkuàijì]
業績會計
英文
activity accounting- 業 : Ⅰ名詞1 (行業) line of business; trade; industry 2 (職業) occupation; profession; employment; ...
- 績 : Ⅰ動詞(把麻搓捻成線) twist hempen thread Ⅱ名詞(功業; 成果) achievement; accomplishment; merit
- 會 : 會構詞成分
- 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...
- 業績 : achievement; outstanding achievement
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It could take years before the complete picture of the cacophony of lies, cheating, misrepresenting, and fraud will be brought to light
這些公司不僅欺騙了公眾,而且謊報業績,通過各種名目如「創造性的會計手法」故意掩蓋大量的債務。Sbs, jp marvin cheung was born and educated in hong kong and qualified as a chartered accountant in the united kingdom gaining honours in all parts of his professional examinations
張博士在香港出生和接受教育,其後並在英國取得特許會計師資格,並在考取這項資格的專業考試中獲得全科優異的驕人成績。Secondly, on the base of the concrete circumstance of chinese enterprises, this paper provides a hypothetic system model of influencing fostering of corporate entrepreneurship ( including system of corporate director board and management level, the character and talent of entrepreneur, corporate entrepreneurial strategy management and corporate circumstance ), and designs the evaluation index of corporate entrepreneurship and corporate performance, then does a n empirical research on the relativity between different factors which influence fostering corporate entrepreneurship, and the relativity between corporate entrepreneurship and corporate business performance
然後,結合中國企業的實際,提出了影響公司企業家精神培育的系統理論假設模型(其中包括公司董事會與經營層結構、企業家素質、公司企業家戰略管理、公司內企業家風險創業環境四大方面) ,並設計了反映公司企業家精神的評價指標(創新與風險創業)和公司業績的評價指標,通過實證研究研究了影響公司企業家精神培育的各因素與公司企業家精神的相關性以及公司企業家精神與公司業績的相關性。To name a few, students from the school of business won the qualification programme case analysis competition, which was organized by the hong kong institute of certified public accountants ; law students excelled in two important moot court competitions in geneva and gold coast australia respectively
例如商學院的學生在由香港會計師公會主辦的專業資格課程個案分析比賽得到冠軍及法律系的學生在日內瓦及澳洲黃金海岸兩個重要的模擬法庭比賽取得佳績。By analyzing and studying the theory and practice difficulties of implementing eso motivation in domestic enterprise, and referring the essential character of the enterprise, especially the state - owned ones, the study suggest that the key point of theory and practice of designing motivation mechanism is property right system which need to establish modern enterprise system based on perspicuity of property right, that the key joint of designing and implementing eso is setting up the reasonable examination system for solving both the lack of incentive and restrict, recommending eva method as the performance examination system, and that the considerable relation of present and further for operating eso is connecting the short term incentive coming from the enterprise with the long term motivation from stock market
分析和研究了中國企業實施期權激勵的理論與實施難點,結合我國企業特別是國有企業的本質特徵,提出了我國企業激勵機制設計的理論與實踐的結合點是產權制度,必須深化和加快建立以產權明晰為基礎的現代企業制度;指出了建立既解決激勵不足又完善約束機制的科學合理的考核制度是我國企業實行期權激勵的設計和實施的結合點,推薦採用經濟增加值法作為我國企業實行股票期權激勵的企業價值或業績考核體系;論述了改變公司經營者報酬結構,將以會計盈餘為基礎的短期激勵與以市場價值為基礎的長期激勵相結合是我國企業實行期權激勵的現實和未來的結合點。Hard carve out and re - create the refulgence the report of the 50th anniversary of the establishment of nbs
艱苦的創業史卓絕的業績新中國政府統計機構成立50周年紀念大會側記A trainee will be issued with certificate of completion of traineeship provided that heshe has satisfactorily completed both the on - the - job training provided by hisher employer and the certificate course in accountancy
見習員完成在職培訓,成績令人滿意及完成指定的會計證書課程后,將獲頒發見習員畢業證書。A trainee will be issued with certificate of completion of traineeship provided that he she has satisfactorily completed both the on - the - job training provided by his her employer and the certificate course in accountancy
見習員完成在職培訓,成績令人滿意及完成指定的會計證書課程后,將獲頒發見習員畢業證書。The programmes with the best admission results include physics, economics, professional accountancy, global business studies, sociology, insurance, financial and actuarial analysis, bba jd, pharmacy, medical studies see tables below
收生成績最好的課程/專修范圍分別為物理、經濟學、專業會計學、環球商業學、社會學、保險、財務與精算學、工商管理法律博士、藥劑學、醫學等(見附表) 。The recognition and measurement also involve difficult accounting problems, such as derivative financial instrument accounting, inflation accounting, intangible assets accounting and accounting for foreign currency statement translation, etc. two main points are innovative : the theoretical foundation of comprehensive income in accounting and economics ; the colored reporting model of comprehensive income
本文創新性研究主要包括:首先,根據現有的經濟學和會計學理論分析和總結了關于全面收益問題的理論基礎;其次,在對各國財務業績報告改革進行歸納分析的基礎上,借鑒國外研究成果提出了全面收益的「彩色報告模式」 。The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients
本所業務范圍主要是:接受中外合資中外合作外商獨資和其他外商經濟組織,以及國有大中型企業股份有限公司有限責任公司等的委託,為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務,卓著的業績取得了廣大客戶的信任,與3000餘家客戶建立了良好的穩定的合作關系。In addition to the preceding non - recurring items, which affected the fourth quarter, the company recorded a goodwill impairment charge of $ 72 million on its mail technologies unit retroactive to 2002 s first quarter and the adoption of fasb statement no. 142. for the full year ended dec. 31, revenue totaled $ 31. 3 billion, up 3. 1 % compared to the $ 30. 3 billion reported during 2001
除了上述三項影響第四季業績的非經常項目, ups還錄得一項七千二百萬美元的商譽耗蝕費用,來自旗下機構mailtechnologies追溯至二零零二年第一季的商譽耗蝕,以及采納美國財政會計標準委員會( fasb )第142號聲明后的結果。For years late, function of managerial accounting has happened great change. it is not only keep business record, but also becomes tool of management control that can add enterprise value. it can provide exact information for management decision - making, and be concerned with plan and control corporate strategy
近年來,管理會計的職能從作為企業過去經營業績的薄記工具轉變為增加企業價值的管理控制工具,為提高企業經營決策提供準確信息,參與規劃並實施、控制企業戰略的實施。The motives for deliberately fraudulent accounting information include seeking personal profits, deceiving the general investors, acquiring loans deceptively, meeting performance indicators, and evading or lightening taxes
故意製造虛假會計信息的動機有:謀私利、欺騙投資者、騙取貸款、應付業績考核、逃稅、避稅等。Management which relates to the problem of the environment must come down to income and expenses of financing, financial position and results from operation of corporations, income and risk of corporations. but conventional financial accounting got corporations into the environment without the zoology. its information presentation only is the operational achievement which is weighed by periods of time past and the financial position until the day of statements made
在經濟和社會發展的今天,環境問題已成為一個經濟問題,與環境有關問題的管理,都必然涉及到資金收支,涉及到企業的財務狀況和經營成果,涉及到企業的收益和風險,而傳統的財務會計卻把企業局限於沒有生態的環境中,它所進行的信息披露只是過去一段時間以財務指標衡量的經營業績和到報表編制日為止的財務狀況。Mr. ma huateng, chairman ceo, mr. martin lau, president, and mr. patrick tsang, cfo, will host a conference call to present the results, review the company s business and financial performance, and discuss the company s future plans
本公司主席兼首席執行官馬化騰先生總裁劉熾平先生與首席財務官曾振國先生將主持業績發布的電話會議,回顧期內的業務表現和財務狀況,並且討論公司未來發展計劃。Finally, author use the theory that scientific budget management and excellent performance measurement system ( pms ) are safeguard of control accounting system, and engineers budget management and pms. furthermore, author take advantage balanced scorecard ( bs ) in pms and use a mathematic model to measure it. although i tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience
最後根據科學的全面預算管理和優秀的業績評價系統( pms )是有效實施控制會計系統的保障這一原理,重新構造了廣東電信公司的預算管理方法和pms系統,在pms系統中主要運用了平衡計分卡( bs ) ,並給出了綜合評價指標量化的方法。Carlos ghosn, chief executive of nissan and french partner renault sa, is due to confirm an updated plan along with nissan ' s 2006 / 07 results on april 26, the source said
據悉,日產汽車首席執行官戈恩和法國合作夥伴雷諾汽車預計在4月26日公布日產2006 / 07年業績時,會同時確認新的計劃。Seeing from the point of global management practices, the core competitiveness of insurance company includes the factors of management, technique, system etc. but we must consider about the special industry backgrounds, culture, tradition and their management practices, this article use the inside human resource management of ping ' an as case, combining with the restructure of literae spirit, theory of corporate culture, benchmarking theory, the special characters of insurance operation. finally, compared with some mature foreign practices of hrm such as career development plan, kpi performance evaluation, stimulation mechanism, importation of international professionals etc, this article gives out analyses. then it uses them as analysing frame, gives out ping ' an ' s workable measures
從全球企業管理發展實踐來看,保險業核心競爭力的形成包括管理、技術、制度環境等很多方面的因素,但基於保險公司特殊的行業背景以及一國所特有的文化和傳統及其各自的管理實踐,本文以平安保險公司內部的人力資源管理為研究對象,結合目前中國社會中的人文精神重構、企業文化理論、人力資源管理中的標桿瞄準理論、保險業特殊的經營特點,從理論到實踐,對比國外比較成熟的一些人力資源管理方法包括職業發展計劃、 kpi績效評估法、分配激勵機制管理、引入國際化人才等方法作為加強人力資源管理的主要方法,並以此為分析框架深入結合平安保險的實際情況得出結論,比如說建立平安企業文化、對管理人員的區分激勵、一線員工的后線平臺搭建等微觀執行指標分解,在文章的最後從宏觀上提出強化執行和建立學習型人力資源管理機制的方法。On the basis of first - hand materials that is acquired from many enterprises, the thesis analyzes the existing problems and reason of cfo ' s transformation, focuses on cfo ' s position in corporate governance, cfo ' s status in organizational structure and the inevitability of cfo ' s transformation, discusses the professional responsibility, honesty responsibility and legal responsibility on cfos, and suggest that salary incentive model should be associated with operational performance and diversified
在調查取得第一手資料的基礎上,深入分析了總會計師轉型存在的問題以及原因。重點探討了總會計師在公司治理中的定位、在企業組織結構中的地位以及角色轉換的必然性;研究了股份制企業總會計師承擔的職業責任、誠信責任及法律責任;提出應對總會計師採取多元化、與業績掛鉤的薪酬激勵方式。分享友人