權責應計制 的英文怎麼說

中文拼音 [quánzéyīngjìzhì]
權責應計制 英文
accrual basis
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 責 : Ⅰ名詞（責任） duty; responsibility Ⅱ動詞1 （要求做成某事或行事達到一定標準） demand; ask for; req...
  • 應 : 應動詞1 （回答） answer; respond to; echo 2 （滿足要求） comply with; grant 3 （順應; 適應） suit...
  • 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...
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 權責 : authority and responsibility
  1. The article points out the importance and necessity of the information - security from its actuality in our country. the resources in the information system, for instance, hardware, software, data, document, operator, meterial and so on, are evaluated and gived safety grade firstly. and then, it analyses the menace including the nonauthorized access, the information leak, the refused sevice, the internal objection which the system will take. the following are the corresponding control police : confirm the users " rights and duties, including the mode of using account, the limit of accessing resource, the application of password, the building of backup ; confirm the administrators " right and duties, including physical safety, system configuration, account configuration and usufruct, password management, audit and control, backup and individual intimity ; run - of - mill measure of security defence, including access control, symbol and identification, integrality control, password technique, firewall system, audit and resumption, safety of operating system, safety of database system, defence of computers " virus and resisting - deny protocol. in the end, the article offers the strategies of disposing the safety - accident and analyse after ithow. to report it, how to solve it in phase, and how to avoid it happening again. in a word, the article presents a holistic resolvent about keeping away the information system ' s security, and supplies a essential frame for its configuration, management and application

    然後，對系統可能受到的威脅，包括非授權訪問、信息泄漏、拒絕服務和內部缺陷等進行分析，並提出了相應的控制策略：確定用戶的權力和責任，包括帳戶使用方式、資源訪問權限、口令應用以及建立備份等；確定系統管理員的權力和責任，包括物理安全、系統配置、帳戶設置及使用權限、口令管理、審計和監控、備份以及個人隱私等方面；一般性的安全防護措施：存取控制、標識和認證、完整性控制、密碼技術、防火墻系統、審計和恢復、操作系統安全、數據庫系統安全、計算機病毒防護和抗抵賴協議等。最後，對事故處理和事後分析提供策略，如何報告安全事故，如何協調解決安全事故，如何避免安全事故再次發生。總之，本文對信息系統安全防範工作給出一個整體的解決方案，為其在配置、管理和應用方面提供了基本的框架。
  2. Basis " orders of sell of access of land of shenzhen special economic zone " the seventeenth regulation, contract of sell one ' s own things should have the following and main provision : ( one ) the full name of bilateral party or name, address ; ( 2 ) a ground date of access of land of sell one ' s own things, area ; ( 3 ) land is used year period reach case stop time ; ( 4 ) the amount of gold of land access sell one ' s own things, money is planted, pay kind and time ; ( 5 ) the time of consign land ; ( 6 ) point of program, municipal design ; ( 7 ) project complete is referred check and accept time ; ( 8 ) municipal facilities form a complete set builds obligation ; ( 9 ) land of use photograph adjacent and viatic limitation ; ( 10 ) the project that builds accessary, add establishment and obligation ; ( 11 ) responsibility of breach of contract ; ( 12 ) party thinks necessary other item

    根據《深圳經濟特區土地使用權出讓條例》第十七條的規定，出讓合同應具備以下主要條款： （一）雙方當事人的姓名或者名稱、地址； （二）出讓土地使用權的宗地號、面積； （三）土地使用年期及起止時間； （四）土地使用權出讓金的數額、幣種、交付方式及時間； （五）交付土地的時間； （六）規劃、市政設計要點； （七）項目竣工提交驗收時間； （八）市政設施配套建設義務； （九）使用相鄰土地和道路的限制； （十）建設附屬、附加設施的項目及義務； （十一）違約責任； （十二）當事人認為必要的其他條款。
  3. Article 52 the publisher or producer of a copy who fails to establish that his publication or production is in possession of lawful authorization, the distributor of a copy or the lender of the copy of a cinematographic work, a work created by virtue of the analogous method of film production, computer software, sound or visual recording product who fails to establish that his distribution or lease is in possession of lawful sources, shall bear legal responsibility

    第五十二條復製品的出版者、製作者不能證明其出版、製作有合法授權的，復製品的發行者或者電影作品或者以類似攝制電影的方法創作的作品、計算機軟體、錄音錄像製品的復製品的出租者不能證明其發行、出租的復製品有合法來源的，應當承擔法律責任。
  4. The author puts forward the conception of privacy and the right to privacy, compares the right to privacy and the right to known, the right to portrait, analyzes the right to privacy ' s law relation, studies the important composing item of infringing the right to privacy and the legal liabilities for infringement of the right to privacy

    第四章為隱私權法律制度設計，提出了隱私、隱私權的含義，對隱私和陰私、隱私權與名譽權、隱私權與肖像權等進行區分，分析了隱私權的法律關系，探討了隱私侵權的構成要件和侵權人應承擔的法律責任。
  5. Implement accounting electrical calculation to the principle of systematic built - in control the established goal that will accord with built - in control, to select and establish corresponding strategy according to the characteristic of data handling, reinforce organization control, clearly duty limits of authority and to strengthen accounting data to handle the control of unit process of cargo handling, design the accountant with excellent development software, reinforced accounting electrical calculate melt the development control of information system, follow software development program strictly

    實施會計電算化系統內部控制的原則既要符合為部控制的既定目標，又要根據數據處理的特點選擇和制定相應的策略，一是強化組織控制，明確職責權限；二是強化會計數據處理操作過程的控制，設計開發優秀的會計軟體；三是強化會計電算化信息系統的開發控制，嚴格遵循軟體發展程序。
  6. Via entering into agreement, the three parties " personal interests will all close to social mterest. thus forms the best state of pareto. the responsibility rule of law economics further states that if the unauthorized disposer gets the right through legal compensation instead of market business. he or she can use resource more efficient and cost less, the key point of system design does n ' t rest with forbidding unauthorized disposition but ascertaining unauthorized disposer ' s compensation standard. the general conclusion of economic analysis method is that the other party of business is aware of or should be aware of the one he deals with is unauthorized, then the contract is invalid. otherwise the contract should be valid

    法律經濟學中的責任規則更進一步表明所有權的相對人（無權處分人）不通過市場交易而是以法定賠償取得權利，能避免過高交易成本的發生並實現效用更高的資源配置。制度設計的關鍵不在於禁止無權處分行為，而在於確定無權處分人的賠償標準。經濟分析方法的總體結論是，交易相對人明知或能以較小成本知悉處分人無權處分（如交易標的物為不動產）時，合同無效，除此之外，合同應為有效。
  7. However, the author thinks : both methods follow accrual basis. the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting, while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting

    然而，筆者認為：應付稅款法與納稅影響會計法都遵循了權責發生制，兩者的主要區別在於，應付稅款法是以稅收法規為主導來處理所得稅會計問題，而納稅影響會計法則是以會計法規為主導來處理所得稅會計問題。
  8. The main innovation of this essay includes : through the discussion of information asymmetry, externality, effective prevention, effective trust, the rule paradox of responsibility of independent auditing is made from the perspective of efficiency ; through the research on the implement of contract system, the structure of all types of independent auditing responsibility and their scope are probed ; the evolution of responsibility structure from ethics orientation to law orientation is analyzed by citing the related history of u. s. a and u. k to prove the point that the structure of the independent auditing responsibilities should reflect the rights and responsibilities of social economy and its change ; the structure unbalance of the independent auditing responsibilities in our country is analyzed. the problem of unbalance includes three aspects, which are the obscure scope of responsibility or non - responsibilities, the lack of moral responsibility, and the structure unbalance of legal duty system

    本文的主要創新在於：通過對信息不對稱、外部性、有效預防與有效信賴的研究，從效率的角度提出了獨立審計責任規則悖論；通過對獨立審計履約機制研究探討獨立審計責任類型構成及其各自的范圍；以英美為例通過分析獨立審計責任結構由道德責任為主向法律責任為主的演變，印證獨立審計責任結構應當反映社會經濟權責結構及其變化，揭示獨立審計責任結構之變遷；分析了中國獨立審計責任存在結構性失衡問題，主要體現在責與非責、道德責任缺失以及法律責任體系結構失衡三個方面，並從獨立審計需求角度著手思考與獨立審計責任結構有關的責任安排。
  9. In technological part, it begins with maintaining physical security, network security, system security, data security, application security and user security, and then takes proven actions, that include authentication, password checking, access control, anti - virus, firewall, leak scan, ids, security audit, anti - hacker, backup mechanism and etc. in organization sketch part, the different positions are arranged by insisting the rule of the minimum right. in management sketch part, a series of effective regulations are settled, according to the chinese governmental laws and the regulations of the agricultural bank of china. now, the plan has been preliminarily applied into the practice

    在技術層面上，從維護銀行網路信息系統物理安全、網路安全、系統安全、應用安全、用戶安全等方面出發，採用了成熟、適用的安全技術措施，包括；身份認證、密碼、訪問控制、防病毒、防火墻、漏洞掃描、入侵檢測、安全審計、防黑客入侵、同城災難備份等技術；在組織結構上，堅持權限最小化原則，設置不同的崗位，對每個崗位的安全職責進行了明確的界定；在管理體繫上，依據法律法規，制定了行之有效的規章制度。
  10. The accrual basis shall be adopted for accounting treatments

    （八）企業的會計核算應當以權責發生制為基礎。
  11. Article 16 the accrual basis of accounting shall be adopted in accounting records and financial reports

    第十六條會計核算應當以權責發生制為基礎。
  12. The thesis constructs the system of civil compensate for environmental damage resulting from gene pollution in some aspects, such as liability principal, constitutive requirements, compensation principle, compensation range, compensation mode and certification of causality. the thesis thinks that some rules from traditional environmental tort should apply to environmental tort resulting from gmos, including no - fault liability, inferred causality and the inversion of the burden of proof. the thesis indicates china should found the funds for prevention of gene risk and create the system of funds for prevention of gene risk in some aspects, such as the mission of funds, resource of funds and operation of funds

    最後，本文認為，與傳統污染相比，基因污染有隱蔽性、增殖性、不可清除性和後果的不確定性等特點;基於風險防範原則和污染者負擔原則，從責任主體、構成要件、賠償原則、賠償范圍、賠償的類型、因果關系的鑒定等方面創造性地構建了gmos導致的環境損害民事賠償制度，主張傳統環境侵權中的無過錯責任原則、因果關系的推定和舉證責任的倒置等也應適用於gmos導致的環境侵權;鑒于傳統民事侵權賠償救濟的種種局限，本文強烈主張構建gmos損害賠償社會化救濟機制，即成立基因風險防範基金，並從基金的用途或任務、基金的來源和基金的具體運作等方面開拓性地建構了基因風險防範基金制度的雛形，設計了基因風險防範基金的兩個配套制度，即基因稅制和gmos強制責任保險制度。
  13. Based on the comparison and analysis on investor monitoring mechanism of foreign countries, and combined with characteristics of chinese enterprises and experiment practice, the thesis puts forward the mode of chinese gfis, which includes gfi ' s function. different assigning approach, gfi ' s responsibility, right and welfares, gfi ' s employment, management and appraising, the relationship between gfi, manager, chief accountant and other aspects. the writer also analyses the problems during the operation of gfis, corresponding solutions and how to perfect this system

    筆者認真地研究了國際上出資人監督機制，吸取其精華，結合我國企業的特點和試點經驗，提出了我國企業財務總監制度的運作模式，包括財務總監的職能定位，各種委派方式，財務總監的責權利，財務總監人才的選聘、管理和考核，財務總監與經營者、總會計師等諸方面的關系，分析財務總監制度實施中遇到了的問題，及應對這些問題，如何完善財務總監制度。
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