法規會計 的英文怎麼說
中文拼音 [fǎguīkuàijì]
法規會計
英文
legal accounting-
Based on the analysis, it is concluded that the congruous contract between the managers and the manipulative stockholders, shielding of the cpas, the banks and the local government, the passive supervision of the government and the defective corporate governing framework set off accounting fraud of listed companies. at last, it introduces six countermeasures which concern law, regulation, institution building and political institution reform
本文得出結論:大股東與經營者的和謀、注冊會計師（會計師事務所） 、銀行和地方政府對上市公司舞弊者舞弊行為的包庇、政府監管部門的消極監管和上市公司治理結構的缺陷是引發上市公司會計舞弊問題的根本原因，並據此從法律、法規、制度建設、政治體制改革等六個方面提出了治理上市公司會計舞弊的相關建議。Urban design, the production and cosset of the pluralistic thought of design, has such a complicated backgroud which involves plenty of factors that we should pay attention to : style of the social organization, form of the economy development, statute systems and so on and so forth
城市設計? ?這個設計思維多元化的產物和寵兒? ?包含著城市必須面對的多元復雜的社會組織形式、經濟發展形態、法律法規體系和規劃設計元素共同構成的背景。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。Whereas " build - operate - transfer ", called bot mode, has been successfully adopted in some foundation fields, such as public traffic, electric power, etc. this article is based on the study of yishui sewage treatment plant application of bot some constructive and valuable recommendations presented may be helpful to other foundations and environmental fields. this article has analyzed the feasibility of yishui sewage treatment plant application of bot, then made a blue print which include construct project item company project financing project, running project and the analyse of benefits to society and economy. the pivotal portion - concessionary agreement, is also studied in this article
在借鑒國外城市基礎設施bot模式和國內電廠、高速公路等建設項目bot模式的基礎上，總結國內部分採用準bot模式建設污水處理廠的經驗，根據國家目前的環境政策和法律、法規要求和沂水縣社會經濟發展狀況，運用了經濟學、技術經濟學及管理學的一般原理，對沂水縣城市污水處理廠採用bot模式建設進行了方案設計和分析，包括項目建設方案、項目公司組建方案、融資方案、運行方案、項目經濟效益分析及項目各參與方的經濟效益分析等內容，並對項目關鍵? ?特許權協議的有關內容進行了研究，在特許權協議中，對在實際工作中難以確定的收費價格、發票、付款等具體內容提出了解決思路和辦法。Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。Based on it, we try to establish a dynamic maintaining system of fundamental theory, this system includes three monotypes as follows : rules and regulations ( the lowest appraising standard ), professional standard ( realistic appraising standard ), society expectation ( the highest appraising standard )
本文首先以獨立審計目標基本理論作為建立獨立審計質量衡量標準體系的理論基礎，在審計目標理論這一構建基礎上，建立一個互動的基礎理論支撐體系。該體系由三個因子所組成：法規制度、社會期望和職業標準。The financial report shall be work out according to laws, administrative regulations and provisions of the treasury department of the state council
財務會計報告應當依照法律、行政法規和國務院財政部門的規定製作。This paper, based on the researching achievements of home and abroad, respectively studies and introduces the elementary theory and accounting treating of the preferred stock, stock warrant and treasury stock. the paper expounds the meanings of carrying out the system of the preferred stock, stock warrant and treasury stock in different angles, combined with relevant laws or regulations of our country, this paper proposes creatively accounting treating process or module of carrying out the preferred stock ' s redemption of our country in the future, and studies cash basis ' s accounting treating problem about the stock ' s transformation
本文在借鑒國內外研究成果的基礎上，分別研究和介紹了關于優先股、認股權證及庫藏股的一些基本理論知識，分別佔在不同角度和立場充分論述了在中國開展優先股、認股權證及庫藏股制度的意義，結合我國的相關法律規定，創造性地提出了未來我國開展優先股贖回業務的會計處理程序或模式，並且對在關于股票轉換業務中涉及現金收付的會計處理問題進行了研究。Observe country law and regulation, work out enterprise financial system, accounting method and adjusts accounts of principle
遵守國家法規，制定企業財務制度，會計核算方法和核算原則The difficult course of accounting legality is to not only adapt the demand on economy development to communicate finance aid accounting, but gradually summarize experience and lessons, understand accounting rules, unify accounting ideas, and construct accounting regulations
摘要會計法治化的艱難歷程，既是適應經濟發展要求，探求會計與財務、財政、經濟相互促進、協調發展的過程，也是逐步總結會計發展經驗教訓、認識會計規律、統一會計理念、確立會計規?的過程。I got my assistant accountant title, and be familiar with national finance system and relating policy laws
助理會計師職稱，熟悉國家財務制度和相關政策法規。According to " webtrust principles and criteria " established by aicpa and cica, it is obvious that legal examination of webtrust does not mean that cpas strives to compete with lawyers
本文的第三部分指出，根據有關會計法律規范及aicpa和cica公布的「網譽認證」準則與規范，在網譽認證中，注冊會計師進行（As part of our overall food control strategy, we aim to introduce legislative changes to our food law in the light of the recommendations of leading world food standard authorities, e. g. codex alimentarius commission
作為在整體食物管制策略的其中一環，我們計劃就食品法規提出修訂，參考國際食物?生標準機構（如食品法典委員會）的建議。Basically be you were not dealt with, want you to receive business patent only actually, engraved official seal, if where manages, the administrator of duty land tax can teach the country you, it is 6 months assist period, perhaps each call a law to differ, want you only in the country duty is approved piece can go handing in money to buy golden duty to get stuck, the sun from give an official rises, the accountant is handled even if average taxpayer is handled, after the attestation of income of value added tax that come leaving after the day from give an official, can touch buckle, leave before the day of the day ; give an official that includes give an official come cannot touch buckle, make processing of miniature company treasurer
主要是你沒有去辦理，其實只要你領出營業執照，刻了公章，國稅地稅的治理員會教你如何處理，是6個月扶助期，也許各叫法不同，只要你在國稅批出可去交錢買金稅卡了，從批復之日起，會計處理就是一般納稅人處理，從批復之日之後開來的增值稅進項認證后可以抵扣，包括批復之日;批復之日之前開來的不能抵扣，就作小規模企業會計處理With the aid of theory of collection agency and internal control, and so on, from the two aspects of accounting theory and information supervision, the paper applies comparative verification method and case analysis approach to analyze factors affecting accounting information quality. the paper also presents the corresponding counter - measures to perfect accounting object, strengthen accounting practice standards, enhance punishment, strengthen information regulation and improve the quality of information demand entity
並藉助于委託代理理論、內部人控制理論等，採用對比驗證、案例分析等方法，從會計理論自身及信息監管體制兩個方面，較為深入地剖析了影響會計信息質量的諸因素，並提出了完善會計目標、強化會計行為規范、加大民事處罰、強化監管、提高信息需求主體素質等相應的治理對策。In connection with this situation, in october 17, 2005, the amendments of the company ordinance deleted the original stipulation of the statutory public welfare fund
因為會計相關法規和《公司法》的規定，法定公益金存在了十幾年的時間，為什麼新法規會取消計提法定公益金的規定Corporate gateway site provides overview of brands, divisions, countries, and products, as well as corporate governance, corporate citizenship, investor relations, and history
-提供上海的財稅方面的政策法規會計動態財務代理財稅咨詢代理記帳等。First, in order to overcome legal obstacles to the construction of eso, revising chinese corporation law, securities law, tax law and correlative accountant regulations has been proposed
在這一部分，本文首先論述了構建股票期權制度需修訂的公司法、證券法、稅法及會計法則等相關法令法規，以清除法律障礙。Asset securitization, as an innovation in terms of financial product, has been transforming the world financial resources allocation. in china, because of the practical problems as related economy, law accounting and taxation, the perfect product can not be promoted cosmically in the chinese capital market
資產證券化作為一種新型的金融工具，正在改變著全球的金融資源配置格局，但在我國，由於存在經濟、法律、會計等諸多方面的障礙，使得這一先進的金融工具無法得以大規模的實施及運用。Based on the above - mentioned matter, the application of toc to the product mix problem was studied home in this article. the product mix decision problem was divided into simplex resource constrains and manifold resources constrains by enterprise ’ constrain resources, and their solution steps according to toc ’ s five key steps ameliorated were presented. some material examples were solved by toc ’ s five steps technique, linear programming ’ s simplex method and familiar accounting technique ( variational cost technique and full cost technique )
文章依據企業約束資源的多寡，將產品組合決策問題分單一資源約束與多種資源約束兩種情況進行了討論，通過對約束理論五步驟法的適當調整，給出了它們各自的約束理論解法的解題步驟，結合具體的算例，分別利用約束理論五步驟法、線性規劃的單純形解法和常見的會計學的變動成本法和完全成本法進行了求解，並對約束理論解法、線性規劃解法和會計學解法進行了適當的比較分析，證明了產品組合決策問題約束理論解法的有效性和先進性。分享友人