獨立會計單位 的英文怎麼說
中文拼音 [dúlìkuàijìdānwèi]
獨立會計單位
英文
self-accounting unit- 獨 : Ⅰ形容詞(一個) single; only; sole Ⅱ副詞1 (獨自) alone; by oneself; in solitude 2 (唯獨) only...
- 立 : 動1 (站) stand; remain in an erect position 2 (使豎立; 使物件的上端向上) erect; stand; set up...
- 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...
- 位 : Ⅰ名詞1 (所在或所佔的地方) place; location 2 (職位; 地位) position; post; status 3 (特指皇帝...
- 獨立 : 1. (單獨站立) stand alone 2. (自主自立; 不受人支配) independence 3. (不依靠他人) independent; on one's own
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The data in this table include administration and institution units in services with corporation, independent accounting, the data in 2000 did not include tourism
注:本表統計范圍為具有法人資格、獨立核算、單獨編制會計報表的服務業行政、事業單位,旅遊業2000年未納入統計調查范圍。An accounting entity is an organization or a section of an organi ? zation that stands apart from other organizations and individuals as a separate economic unit
會計主體是獨立於其他企業的某一企業或主體,或某一企業的一部門,以及作為獨立經濟單位的個人。Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports
注冊會計師的審計鑒證功能,是現代資本市場正常運轉的重要基石之一,注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例,很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中,為了其自身利益的最大化而喪失基本的執業獨立性要求,迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述,最終導致有預謀的「審計信息失真」行為。The study of responsibity mode of state audit focuses on the total character of responsibility, author think that conventional concept of state audit has not reflect the changing of economic activities, and complete work style, and the unique nature of state audit compared with else supervised organization or administrative organization, the author think that complete concept of audit is that separately examine the account and interior control system and relevant data, supervising and revealing the income and expenditure of unit, the economic activities, the reality and legality and efficiency of supervision and management, formulating the best mode, so - called supervision and revealing the study of responsibity structure of state audit focuses on the influence of audit environment to responsibity
國審責任模式研究側重從宏觀上把握國審責任總體特徵。認為完整的審計定義應是獨立檢查會計帳目和內控制度及其他相關資料,監督、披露被審單位財政財務收支及有關經濟活動、相關部門履行監管職能的真實、合法、效益的行為,這就是最佳國審責任模式-監督和披露模式。國審責任結構研究用系統觀點分析審計環境包括政治環境、經濟環境、法律環境和社會文化環境對國審責任的影響。An accounting entity is an organization or a section of an organization that stands apart from other organizations and individuals as a separate economic unit. the entity concept requires that the transactions of each entity are accounted for separately from the transactions of all other organizations and persons
會計主體是獨立於其他企業的某一企業或團體,或某一企業的一部門,以及作為獨立經濟單位的個人。會計主體概念要求這一特定主體的經濟業務要與其他企業及個人的業務分開,單獨進行會計處理。The institute is a geological prospecting organization with independent legal person qualification, integrated with the solid minerals prospecting, geological investigation of hydrological engineering environment, survey construction, rock mineral appraisal and testing, topography, engineering survey, geotechnical survey, foundation construction, geological disaster disposal, risk assessment, mine reclaiming and management etc ; now it has the geological prospecting qualification certificate approved by ministry of land and resources, surveying & mapping qualification certificate approved by hebei bureau of surveying and mapping, accreditation and metrology certification qualification approved by committee on state accreditation and approval, geotechnical engineering survey qualification certificate and foundation construction qualification certificate approved by ministry of construction ; now it has 435 staff with specialized technician 21 % ; advanced geological prospecting equipment and construction machinery and equipment, testing instruments, suitable for large - scale geological prospecting projects ; it has undertook several national and hebei, shanxi provincial largesize minerals prospecting projects, and won many awards such as science & technology progress, and geological prospecting etc
中化地質礦山總局河北地質勘查院是集固體礦產勘查、水工環地質調查、勘查工程施工、巖礦鑒定與測試、地形、工程測量、巖土工程勘察、基礎工程施工、地質災害勘查治理、危險性評估、礦山恢復與治理等為一體的具有獨立法人資格的地質勘查單位;現擁有國土資源部認定的地質勘查資質、河北省測繪局認定的測繪資質、國家認證認可監督管理委員會認定的計量認證合格實驗室資質,建設部認定的巖土工程勘察資質、基礎施工資質;現有職工435人,專業技術人員占職工總數的21 % ;擁有先進的地質勘查裝備和施工機械設備、測量實驗儀器,能夠滿足大型地質勘查項目的施工要求;曾承擔多項國家和冀晉兩省的大型礦產勘查項目,並獲科技進步、地質找礦等獎項。There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data
報表審閱與報表審計有著必然的聯系和本質的區別:報表審閱和報表審計都是獨立審計準則的組成部分,都是為了保證會計報表的合法性和真實性;但是會計報表審閱是指注冊會計師接受委託,主要通過實施查詢和分析性程序,說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況,而會計報表審計指注冊會計師依法接受委託,對被審單位的會計報表和其他資料及其所反映的經濟活動,進行審查並發表意見。An elderly person who prefers to live away from the family can apply for a housing for senior citizens unit or a self - contained flat under the single elderly persons priority scheme, and will be allocated a public rental unit within two or four years respectively
高齡人士若選擇獨自居住,可申請長者住屋單位或根據高齡單身人士優先配屋計劃申請有獨立設備的單位,並會分別于兩年或四年內獲配租住公屋單位。The senior citizens residence scheme is an innovative housing scheme for the elderly under which the hkhs will build community - based housing developments comprising self - contained units with specialised support facilities and services for lease - for - life to middle income senior citizens
長者安居樂計劃是一項為長者而設的嶄新房屋計劃。根據該計劃,房屋協會會推行以社區為本的房屋發展計劃,興建設有獨立設備的單位,並附設特別支援設施和服務。The senior citizen residence scheme is an innovative housing scheme for the elderly under which the hkhs will build community - based housing developments comprising self - contained units with specialised support facilities and services for sale to senior citizens on a lease for life construction work for about 500 units in tseung kwan o and jordan valley will start in 1999 and be completed by the end of 2001
根據計劃,房協會推行社區為本的房屋發展計劃,興建附有特別支援設施及服務並設有獨立設備的單位,按照「終生租約」的形式售予高齡人士。該會將於一九九九年在將軍澳及佐敦谷動工興建大約500個單位,並於二零零一年年底前完成。Separate loan accounts will be created on a course basis for applicants who obtain loans for two or more courses. the interest and administrative fee will be calculated separately for each account. request for merging loan accounts of different courses will not be acceded to
若申請人曾先後就兩個或以上的課程申請貸款,本處將為申請人以課程為單位開立不同的帳戶,每個帳戶的利息及行政費用將作獨立計算,把不同課程的帳戶合併的要求恕不會被接納。Strictly speaking, the mainland entity is a separate sub - contractor distinct from the hong kong manufacturer and the question of apportionment in respect of the latter s profits should not arise. the inland revenue department is, however, prepared to adopt a practical approach and to allow apportionment of profits on the sale of the goods concerned on a
嚴格來說,有關的內地單位是與香港製造商分開的一個獨立分包商。因此,香港製造商從售賣貨品所得的利潤不應存在須分攤計算的問題。不過,稅務局會採取一個務實的做法,準許售賣有關貨品所得的利潤按Is responsible for providing independent appraisals of force activities that fall within its work charter. it audits police formations to ensure financial and accounting procedures are properly followed. it also advises on general accounting procedures and recommends improvements
負責就屬于警隊工作范圍的活動進行獨立評估,並查核警隊各單位的帳目,以確保一切帳目都遵照有關的財務及會計程序執行。分享友人