標準會計實務 的英文怎麼說

中文拼音 [biāozhǔnkuàijìshíwù]
標準會計實務 英文
s standard accounting practice
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 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...
  • 實 : Ⅰ形容詞1 （內部完全填滿 沒有空隙） solid 2 （真實; 實在） true; real; honest Ⅱ名詞1 （實際; 事實...
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 標準 : （衡量事物的準則; 榜樣; 規范） standard; criterion; benchmark; pip; rule; ètalon （衡器）; merits
  1. After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it

    通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。
  2. The dorsett seaview hotel dihao haijin jiudian is located in kowloon, one of hong kong s most popular shopping areas and near to the temple street bazaar. the hotel is just one block away from the hustle and bustle of the traders and hawkers on nathan road and a convenient distance from the mass transit railway station at yaumatei. this hotel has 255 well appointed ensuite rooms, some with limited seaview aspects of hong kong island

    交通便利，前臨景色迷人的灕江，北望碧蓮峰南面書童山遠眺東嶺，離張藝謀劉三姐水上大型山水實景僅500米，與世界聞名的「洋人街」 -西街僅百米之遙，是陽朔首家按國際四星級標準設計裝修建造的集客房餐飲商務會議旅遊度假休閑娛樂美容保健為一體的國際大酒店。
  3. The declaration of such a dividend by a private sector group of companies is likely to be in contravention with the companies ordinance. after years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念（ resourceaccounting ）多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  4. After years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years. these clear and fair accounting standards have provided the modern tools to develop the next generation of international culture in public finance management

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念resource accounting多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  5. With 9000sq. m. s total area and 23000sq. m. s construction area, it is located in the golden street of nanchang and enjoys convenient traffic conditions. it is only 30 minutes drive to changbei airport and 10 minutes to the railway station, say nothing of the adjoin city central commercial zone. the hotel is oriented as a high - class commercial hotel with relaxation - focused modern furniture style with concentrate se asian flavor

    江西七星商務酒店是由日本株式會社光榮建工社和江西博泰集團有限公司共同投資投資建造的具有四星標準的商務型酒店，酒店佔地面積9000平方米，建築總面積23000平方米酒店的經營規劃為高級商務酒店，建築著重體現現代休閑格調，內部裝修以東南亞風情為設計主導，傾力展現異域風情客房設計採取日本現期流行的裝修風格，強調舒適與實用性，是現代商務顧客及商務活動的理想場所。
  6. Through stricter accounting standards and tougher disclosure requirements, corporate america must be made more accountable to employees and shareholders and held to the highest standards of conduct

    （掌聲）通過實施更嚴格的會計標準，加強有關公開業務狀況的規定，必須讓美國企業界對職工和股票持有者承擔更大的責任，按照最高行為準則行事。
  7. It ’ s a realistic choice for china ’ s commercial banks share - equity remolding and listing overseas to gradually introduce the internationally general - purpose financial accounting principles, the transparency standards to china ’ s markets, and to guide china ’ s commercial banks to realize reformation and reorganization

    逐步將國際上通用的財務會計準則、透明度標準納入中國市場，引導我國商業銀行改革重組，是我國商業銀行股份制改造並實現境外上市的現實要求。
  8. This research includes saspects, namely the basic theory of accounting of cash flow statement, construct index system of cash flow statement, analysis the cash flow statement, empirical analysis about integration situation of cash flow statement of listed companies

    研究工作主要從五個方面展開：美國財務會計準則第95號? ?現金流量表的研究及思考；對我國現金流量表準則的思考與改進；構建現金流量分析指標體系；現金流量分析；上市公司現金流量總體狀況實證分析。
  9. China securities regulatory commission, associating with state administration of taxtion, and national development and reform commission, issued the notice of regulating securities trading commission in april 4, 2002, which regulated the upper limit of trading commission

    2002年4月4日，中國證監會、國家計委和國家稅務總局聯合發布了《關于調整證券交易傭金收取標準的通知》 ，對國內證券交易實行最高上限向下浮動傭金制度。
  10. Basing on the above cognition, the dissertation describes the accounting recognition, measurement and disclosure of the derivative financial instruments by the numbers, along with several points in accounting managements in the facts in chapter 3 and chapter 4, including ( 1 ) under the betterment of the financial reports essentials definition, the dissertation puts forward the accounting recognition standard of the derivative financial instruments, that is under the business of the derivative financial instruments, when the contract is concluded, it should make an early recognition according to relativity principle and the factual diversion of the risk and the reward

    基於上述認識，本文在第三章、第四章中，系統地描述了衍生金融工具會計確認、會計計量和會計報告的相關理論，以及在實際進行會計處理時應注意的幾個要點，包括： （ 1 ）在對財務報表要素定義改進的前提下，提出了衍生金融工具的會計確認標準，即在衍生金融工具交易條件下，應按相關性原則，以風險與報酬的實質轉移為標準，在合約訂立時，就對其進行初始確認。
  11. We do not expect that institutions will incur significant compliance costs or resource requirements in adopting the " default " approaches, that is the standardised approach to credit and market risk and the basic indicator approach to operational risk

    我們設定了計算信貸及市場風險的標準方法，以及計算業務運作風險的基本指標方法，並且預計認可機構在落實這兩套方法時不會牽涉大的費用或資源配套。
  12. Most nonprofits have only rudimentary financial systems, and the standard accounting packages on which they tend to rely are seldom conducive to tracking and understanding the true costs of operation

    大多數非營利組織都只有最基本的財務系統，往往他們採用的標準會計包幾乎無益於記錄和了解運做的真實成本。
  13. Through analysing the basic theories and reasons, gathering and reviewing the related law and regulations, discussing the disputed problem of the liability for tort, the author of this thesis reach conclusions as follows : it is the origin of law that embodies the professional responsibility of cpa in view of the legal liability of auditing. as far as the civil liability for tort of cpa ` s negligent act to practice is concerned, the subject of liability relates directly to the organization form of the accounting firms. whether liability for breach of contract or for tort that cpa should be taken against customers depends on the reason of sue which the customers choice

    在界定與注冊會計師執業過失行為相關的民事侵權責任時，責任主體與會計師事務所組織形式有直接關系;責任主體對客戶的責任:若以違約訴之則應承擔違約責任，若以侵權訴之則應承擔侵權責任;選擇已知第三人原則作為確定第三人范圍的標準;主張以過錯推定原則作為注冊會計師執業過失行為民事侵權責任的歸責原則;確定構成要件時，應當將違法行為包含在過錯要件之中，即構成要件包括:損害事實、行為與損害事實之間的因果關系、行為人的過錯。
  14. This paper has done some discussions to the electronic bill business and standardized work of the information - based accountant, which helps to expand the application range of china ' s information - based accountant practice

    本文對信息化會計的電子憑證業務及標準化工作做了一些探討，有利於擴大中國信息化會計實踐的運用范圍。
  15. By a long time research and discussion, international accounting standards board ( iasb ) issued international financial reporting standards4 ( ifrs4 ) in 2004, which indicated the first phase of establishing insurance accounting standards was finished. 5 years ago, we joined wto

    國際會計準則理事會（ iasb ）經過多年的研究和探討，在2004年發布國際財務報告準則（ ifrs ） 4 ，這標志著iasb對建立與保險行業相應的會計框架的第一階段任務已經完成，並於2005年在歐盟開始實施。
  16. The present financial report stresses great emphasis on the disclosing of the information of the tangible things, such as the storage of the goods, machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things, such as knowledge, human resource and self - imposed honor in their selling practice. the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation, evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information. the present financial report is set according to the general st andard, which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information

    現行財務報告偏重於揭示存貨、機器設備等有形資產的財務信息，而對知識資本、人力資源、自創商譽等無形資產的財務信息揭示不足；現行財務報告缺乏對經營業務風險性和不確定性的反映；不能全面反映企業所承擔的社會責任履行情況；不能完全解決衍生金融工具的確認、計量及報告問題；缺少對分部信息的披露；現行財務報告是標準化的通用報告，這難以滿足財務信息使用者對信息需求的多樣性和特殊性要求；現行財務報告計量基礎單一，不能完整地反映經濟現實；市場價值計量基礎的運用面狹窄；現行財務報告重法律形式，輕經濟實質；時效性不強等等。
  17. By reuniting the business content, working routine, data flow and architecture of logical model, the problems of data conversion, trans - information, handling of business, news transmitting between the distributed and heterogeneous systems have been solved effectively. lastly from the respects of system architecture, architecture of basic platform, data distribution, data exchange, data copy and etc, it expounds the standard definition of data exchange, the definition of mapping relation of the two exchange sides and the

    最後，從系統體系結構、平臺基礎架構、數據分佈、數據交換、數據復制等方面，描述了數據交換標準定義、交換雙方的映射關系定義和交換流程規劃，及數據交換的通訊服務、中間映像、數據觸發、提取數據等過程的實現，設計了基於soa社會保險徵收管理的eai模型。
  18. A systematic examination of financial statements usually by an independent chartered accountant, with the objective of expressing an opinion on the truth and fairness with which the statements present the financial position, the results of operations and on whether the statements are drawn up in accordance with the relevant law and accounting standards

    審計是對財務報告的系統性檢查，通常由一家獨立的注冊會計師進行，目標是對財務報告是否真實公正地反映了公司的財務狀況和經營結果以及財務報告的編制是否符合相關法律與會計準則發表意見。
  19. With the development of computer technology and communication technology of network, the works that were finished by macro computer in past is now replaced by low - level computer, the distributed system is already applied in most field of the society o a new concept of redundant service management system is presented and an architecture of object - oriented distributed redundant service management system is created in this paper, through the analysis to the research of distributed service system at present ? based on the standard of core a, this paper design and realize all functions of the administrator, who take care of all intelligent agent in this system, then overcome many drawbacks in central managing mode, such as scalability, reliability, high - efficiency, flexibility the primary contribution of this thesis include : 1

    隨著計算機技術和網路通訊技術的發展，過去需要由大型主機完成的工作逐漸向低檔機型轉移，分散式系統已經用於社會中幾乎各個領域。本課題通過對現有分散式冗餘服務系統研究工作的分析，利用分散式對象技術提出了冗餘服務的新概念，創建了一種面向對象的分散式冗餘服務管理系統框架。並遵循corba標準，設計並實現了管理系統中全局管理者administrator的各項管理功能，克服了以往集中式管理帶來的在可擴展性、可靠性、高效性以及靈活性等方面的許多缺點。
  20. The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part, on the basis of discussing the relations between amalgamation theories, " control right " theory and amalgamation range, proposes that under the lead of the theory " servicing the controllers ", regarding " control right " as the key standard, define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions ", offer the suggestions of improving from two aspects, namely " entering mechanism " and " withdrawing mechanism " ; at the same time, propose whether to amalgamate " special purpose entity ", ", " proton company ", " small - scale subsidiary ", " contract running, leasing managing, trusting and managing enterprises " or not. the author will make every effort for the new amalgamation criterion

    第一部分，介紹我國及其他各國合併會計準則對合併范圍的規定及從中得到的啟示；第二部分，分析我國《合併會計報表暫行規定》中對合併范圍規定存在的問題以及由此導致的實務操作中的問題；第三部分，在討論合併理念和「控制」與合併范圍的關系的基礎上，提出以「控制者服務論」為目標導向，以「控制」為核心標準，合理界定合併范圍；並針對我國「暫行規定」中存在的問題，提出改進的建議，即從「進入機制」和「退出機制」兩方面完善對合併范圍的規定；同時對「特殊目的實體」 、 「非同質子公司」 、 「小規模子公司」 、 「承包經營，租賃經營及委託經營企業」是否納入合併范圍提出建議，力求為即將出臺的新合併準則盡微薄之力。
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