營業會計 的英文怎麼說
中文拼音 [yíngyèkuàijì]
營業會計
英文
accounting of business-
The accountant described his work to the sales staff.
那個會計向營業部的職員介紹了自己的工作情況。However, with the enlargement of enterprises in scale, with the diversification of business activities and with the improvement in the internal management, the single - book accounting system is far from good for accounting, reporting and internal management
但是，隨著企業規模的擴大、經營活動的多樣化及內部管理水平的提高，單一賬簿會計核算體系已遠遠不能滿足企業核算、報告及內部管理的需求。Uniform design for products of enterprises : propaganda brochures, service introduction brochures, sample brochures, envelopes, foldouts, dm design for enterprises, product package and various labels, specifications, enterprise buildings, exhibition fair design, sales exhibition rooms, offices, conformation and exhibition of sales shops, neon lights, advertising towers, newspapers, magazines and advertisements, packages, vehicles, sales promotion data, poster advertisements, mailing articles, magazines, lamp - houses, storefronts, card design, annual report books, and cards of employees, work uniforms, business report forms, stocks and so on
企業所有製品設計：企業宣傳冊、服務介紹冊、產品樣冊、封套、插頁、 dm設計、產品包裝及各種標簽、說明書、企業建築物、展會設計、銷售陳列室、辦公室、銷售店的構造、展示、霓虹燈、廣告塔、報紙、雜志廣告、包裝、車輛、促銷資料、招貼廣告、郵寄用品、刊冊雜志、燈箱、店面、牌卡設計、年度報告冊，還有員工的名片、工作制服、營業報表、股票等等。Uniform design for products of enterprises : propaganda brochures, service introduction brochures, sample brochures, envelopes, foldouts, dm design for enterprises, product package and various labels, specifications, enterprise buildings, exhibition fair design, sales exhibition rooms, offices, ? conformation and exhibition of sales shops, neon lights, advertising towers, newspapers, magazines and advertisements, packages, vehicles, sales promotion data, poster advertisements, mailing articles, magazines, lamp - houses, storefronts, card design, annual report books, and cards of employees, work uniforms, business report forms, stocks and so on
企業所有設計：企業宣傳冊、服務介紹冊、產品樣冊、封套、插頁、 dm設計、產品包裝及各種標簽、說明書、企業建築物、展會設計、銷售陳列室、辦公室、銷售店的構造、展示、霓虹燈、廣告塔、報紙、雜志廣告、包裝、車輛、促銷資料、招貼廣告、郵寄用品、刊冊雜志、燈箱、店面、牌卡設計、年度報告冊，還有企業名片、信紙信封、工作制服、營業報表、股票等等。The managing director of mlng, mr. ahmad nizam salleh, paid a visit to cpc headquarters with his delegation on june 7. they were cordially received by chairman pan and president chen
本公司董事、監察人於6月8日在13樓圓弧廳聽取中長期經營發展計畫專案報告。會中除由陳總經理簡報公司整體經營發展方向外，並由五大核心事業部執行長分別報告策略目標及行動計畫。Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies
摘要子公司的財務控制問題日顯突出，解決的對策是：建立科學的子公司股權控制結構；加強對子公司進行授權控制；建立科學的責任預算制度；制定科學的財務報告制度；利用現代化的信息網路系統，建立經營業務結算網、會計核算網和網上銀行結算系統；完善對子公司的考核指標體系；向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計，實現對子公司的財務監督。Latest existing capital verification report of the enterprise issued by a chinese cpa firm ( 1 xerox, omissible if the registered capital is paid in full as revealed on the legal person business license of the enterprise )
中國注冊會計師事務所出具的企業已有的最近的驗資報告（復印件1份，企業法人營業執照上顯示注冊資本已繳足的企業免交） 。According to regulation of new company treasurer standard, happen when company new start business prepare to construct charge begins to manage in the enterprise in those days sum plan is entered current increase and decrease, do not do give delay accountant processing
按照新的企業會計準則規定，企業新開業時發生的籌建費用在企業開始經營的當年全額計入當期損益，不做遞延會計處理。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。All accounting report shall be truthful, and really reflect the operating results of the corporation
企業會計報表應該真實，公允的反映企業的經營成果。With the shaping of new national accounting system, mid and small private enterprises are faced with the problem of transference of accounting system from the former one to the new standard
摘要隨著我國新的會計制度體系的基本形成，為數眾多的民營企業面臨著要從執行原來的行業會計制度轉為執行更加規范、統一的新會計制度的問題。When qualified audit opinions are classified into various groups, investors show different responses associated with various groups of qualified audit opinions. when qualified audit opinions are specified regarding non - consistent with accounting standards, going concern, limitation in audit scope, and multiple qualified audit opinions, no significant negative stock returns are observed on the event date. on the other hand, emphases on other events cause significant positive returns on the event date
2 、市場對于不同類型的非標準無保留意見有不同的反應： （ 1 ）違反企業會計準則、審計范圍受限、無法繼續經營和多重保留的非標準無保留意見在事件日與觀察期間中並無顯著的負信息含量； （ 2 ）強調其他重大事項的非標準無保留意見具有正的信息含量，在本研究中，此類的樣本多為該公司具有未確定事項。The fair affiliated transactions wouldn ’ t distort the financial position and operation result of the business. on the contrary, the unfair affiliated transactions would have bad impact on the quality of financial data due to unreasonable prices and the interests exchanged between the affiliated parties. it would make the information users hard to judge the financial position and earning power of the business and even to make wrong investment decisions
從會計的角度講，公允的關聯交易不會扭曲企業的財務狀況和經營成果，但是非公允的關聯交易由於存在交易價格的不合理以及利益在企業之間的轉移，因而會影響企業資產和收益的質量，進而影響企業會計信息的質量，這會使會計信息的使用者難以正確地判斷企業的財務狀況和盈利能力，從而做出錯誤的投資決策。Unless otherwise provided by other laws, this law shall apply to the handling of accounting affairs of state - owned enterprises
公營事業會計事務之處理，除其他法律另有規定者外，適用本法之規定。Our country is in the process of establishing and perfecting the socialism market economy system. under the condition of the market economy, in order to make the dispersive decision of the market participants go to the “ social efficiency ” direction, it is necessary to set up a self - contained information mechanism, which can lead the market participants to make out the rational economic decisions. if we want to advance the magnificent reform of the modern corporation system, perfect the commission - agent and supervise - motivate system of the modern market economy, we should use the cpa ’ s effective judgement, and at the same time, it urges the development of the cpa ’ s occupation
在現代企業制度下，企業所有者與其他利益相關者對企業的監控更多採取的是間接監控的手段，會計信息也越發成為這些信息的使用者對企業經營者的受託經營責任的履行情況進行監督和評價，進而作出相關決策的重要證據，這顯然離不開注冊會計師所提供的鑒證服務? ?受託對企業會計信息的合法性、公允性和一貫性進行鑒證，合理保證會計報表使用人確認已審會計報表的可靠程度。Independence audit contract ( iac ) is the contract which aim lies in standardizing relation of every one independence audit activity. by auditing accounting information of enterprise and then ascertaining its truthfulness and evenhandedness, the aims of privy c to make use of independence audit work : affirming and relieving accountability or eliminating information asymmetrical distribution among investors and operators, the tow aims make independence audit activity involve harmonizing interest relation among clients and operators or former both and independence auditor. so requirement that harmonizing conflict of interest which three - part product in independence audit activity come into being. idiographic representations are defining aim of independence audit activity, thereout solicitation liability definitude and carve up, audit quality weigh and standard question. everyone independence auditor diathesis request etc. significance of iac is to provide game of flat roof, where the two parties can negotiatio n treat at freedom to help harmonize above contradiction or conflict of interest
獨立審計合約是規范獨立審計活動各參與方相互之間關系的合約，各參與人利用獨立審計工作活動的目的，在於通過獨立審計人員對企業會計信息真實、公允性鑒證，以確認及解除受託經濟責任或消除投資者與經營者之間的信息不對稱，這兩種目的都使獨立審計涉及到委託人與經營者及前兩者與獨立審計人員之間利益協調關系，因此，產生了規范三者間圍繞獨立審計活動而引發的利益沖突的協調需求，具體表現為審計目標的界定與實現和由此引發的責任界定與劃分、審計質量的衡量及標準問題、各方對審計人員素質的要求等。Managing director of equities, executive vice president, is a certified public accountant, chartered financial analyst, and certified financial planner. he manages portfolios for individuals, corporations, trusts, and non - profit organizations
的執行副總，具多項專業會計師及財務分析師證照，為個人公司信託及非營利組織提供理財服務。We allow a deduction for foreign tax paid on turnover basis in respect of an income which is also subject to tax in hong kong. businesses operating in hong kong therefore do not generally have problems with double taxation of income
在香港方面，若某項收入除須在香港課稅以外，並同時須在香港以外繳交按營業額計算的稅款，我們在計算該收入的應繳稅款時，會容許該等已繳交的外地稅款作為開支扣除。As usual as in the most countries, china ' s financial accounting system is based on accrual system and historic cost system
和世界上大多數國家一樣，我國的企業會計制度要求公司制企業以權責發生制和歷史成本制為基礎核算經營成果。分享友人