現行會計實務 的英文怎麼說

中文拼音 [xiànhángkuàijìshíwù]
現行會計實務 英文
current accounting practice
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 行 : 行Ⅰ名詞1 （行列） line; row 2 （排行） seniority among brothers and sisters:你行幾? 我行三。where...
  • 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...
  • 現行 : 1. （現在施行的; 現在有效的） currently in effect; in force; in operation 2. （正在進行犯罪活動的） active
  1. 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。
  2. In order to change the unscalable condition of the current virtual venue server ' s design in the access grid, this paper gave a detail multi - virtual venue servers model, which introduced the concept of group and is more scalable and flexiable. this paper also gave the main interfaces of the new group management service. after this, this paper did a simulating implementation of the multi - virtual venue servers model

    文中提出了多虛擬會場服務器的設計彌補了目前虛擬會場服務器設計的不具有可擴展性的缺陷，提出了組服務器的概念，給出了組管理服務的主要介面，並且在ezvideochat系統中對多虛擬會場服務器模型進行了模擬實現。
  3. Secondly, the core conception of cognitive towards information science is " human as essence ", and bring forward that the information system is one that can boost up and magnify the existence value, ability and specialty of " human ", and provide users a system which is active and unforced, rather than force users to arduously adapt system. thirdly, from the visual angle of cognitive, information - seeking or information - using is a kind of cognitive behavior in essence. fourthly, cognitive style is the development trend of future information retrieve system, it can reveal the thinking - process of users during retrieving on - line, in order to help users to develop their knowledge configuration

    首先，認知觀可集成情報科學的相關領域，從而為形成統一、有效的情報科學提供體系結構；第二，情報學認知觀把「以人為本」作為它的核心觀念，提出情報系統設計的任務是要設計出增強和放大「人」的存在價值、能力和特長的系統，使提供給用戶的情報系統是一種積極自然，而不是要求他們花力氣去適應的系統；第三，從認知角度來看，情報查尋和利用從根本上說是一項認知行為；第四，認知風格將是未來情報檢索系統的發展趨勢，這樣可以揭示聯機檢索過程中的用戶思維過程，以便有助於用戶知識的發展；第五，知識的進化與認知活動有密切關系，人的知識結構對外來信息的吸附、同化、選擇、建構和實現社會化的過程，其實就是知識的進化；第六， 「知識結構」將成為情報學認知觀研究的重點。
  4. This thesis studies the principle of ais, the types of its system structure and the key factors which affect its evolution, explains the necessity and feasibility of ais based on event approach, emphasizes how to use the entity - relation approach and the real ( r is for " resource ", e for " event ", a for " agent ", l for " location " ) semantic model to design the integrate event - driven database and expects intelligent decision support system ( idss ), the application of data warehousing and olap technology in decision support system ( dss )

    文章的研究思路是：從會計信息系統體系結構的角度，研究系統體系結構的類型及其演變的主要影響因素。論述了基於事項會計的會計信息系統的現實必要性和技術可行性；重點研究了現代信息技術環境下，基於事項會計的會計信息系統體系結構、如何運用e - r概念模型與real業務過程語義模型分析和設計集成業務數據庫、基於事項會計的會計信息系統原理和結構；並展望了數據倉庫和olap聯機分析處理技術在決策支持系統dss中的應用，即基於企業數據倉庫的智能決策支持系統（ idss ）前沿研究。
  5. Accounting practices related are not scientific. this paper not only systematically discuss the theory of the elimination way of intra - company transaction of inventory in all conditions and put forward and verify the two elimination ways ( the analytic way of elimination and the synthetic way of elimination ) for the first time and make up the incompletion of the existing accounting systems ( as a part of them, the elimination way of allowance for marked diminution in value of inventory fill in the gaps in the accounting system ), but discuss the application of the elimination way in the practice m aking consolidated financial statements and make the elimination way in the practice more scientific and more normal

    本文不僅從理論上系統地論述了各種條件下內部存貨交易的抵銷方法，首次提出並驗證了內部存貨交易抵銷的兩種方法（即分析抵銷法和綜合抵銷法） ，彌補了現行會計制度的不足（其中關于內部存貨跌價準備抵銷方法的論述填補了我國現行會計制度的空白） ，而且還探討了內部存貨交易抵銷方法在合併會計報表實務中的應用，使編制合併會計報表實務中的內部存貨交易抵銷方法更科學更規范。
  6. All report sections should be coherently linked with a logical " red thread " which runs through from the beginning to the end of the report. a coherent report will, at a minimum, logically include : 1 appropriate background information to introduce the responsibilities, programme areas, operations, issues and environmental management structure of your organization ; 2 a policy that details your organization s commitments to improving performance in relevant environmental areas in light of item 1 ; 3 report contents that relate to each policy commitment and detailed measures initiatives undertaken in the reporting year and or previous years to improve performance to fulfill each commitment ; 4 results of the measures initiatives undertaken and resultant performance levels ; 5 assessment of performance clearly showing whether the performance meets the objectives and targets or not ; 6 follow - up actions and future objectives and targets to clearly demonstrate continual improvement initiatives ; and 7 top management s comments on the organization s future focus and prioritization of environmental issues

    按照常理，一份內容連貫銜接的報告最少應涵蓋以下內容： 1提供適當的背景資料，介紹機構的職責工作營運事務及環境管理架構2聲明機構的環境方針，詳述機構如何在第1點所述的背景下，承諾促進相關環境工作范疇的表現3報告關于每項政策承諾的事項，以及詳述在報告年度及或之前年度為改進環境工作表現以實現每項政策承諾所採取的措施行動計劃4說明上述措施行動計劃的成果及所達到的表現水平5列述環境工作表現評估結果，清楚顯示是否達到既定目標及指標6說明將採取的跟進行動和未來的目標與指標，明確表示日後會持續推行改善環境表現的行動計劃及7列述高級管理層為機構擬定的未來環保工作重點和處理環境事務的優先次序。
  7. After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting, governmental unit accounting and institutional accounting, a series of budget accounting regulation has come into being in china, which was suitable for our socialistic market economy. along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing budget accounting regulation has made a big change

    但隨著我國以加強和規范財政管理為中心、對預算管理體制所進行的一系列改革，如：改革預算編制方法、細化預算編制內容、實行零基預算和部門預算、逐步實施國庫集中收付制度、推行積極政府采購制度等，現行預算會計的運行環境已經發生了重大變化、原核算內容和方法已不能適應某些新業務的變化在執行中暴露出一些深層次的問題，迫切需要對預算會計制度進行進一步修改和完善。
  8. The contemporary lease industry has become a important way that some enterprises invest and finance and a main marking way that some enterprises sell the equipments in the industrially developed countries and some developing countries. compared with the developed countries ", the lease industry in our country is at the start stage. accordingly, the lease accountant of our country who serves the leasing industry is not very perfect. with the wto ' s entry of our country, the leasing industry will fast develop in our country, it ' s very necessary to set up a set of perfect lease accounting criterion of combining together with the reality of our country

    現代租賃業在工業發達國家和一些發展中國家已成為企業進行投資、融資的重要渠道和進行設備促銷的主要營銷方式之一，與發達國家相比，我國租賃業務還處于起步階段，相應地，我國為租賃業服務的租賃會計很不完善。隨著我國wto的加入，租賃業也在我國的快速發展，建立一套完善的與我國實際相結合的租賃會計準則顯得非常有必要。
  9. The company has more that 50 public certified accountants, public certified tax engineer and professional staff with senior or medium sprcialized technical titles who have an intimate knowledge of the state ' s financial and economic disciplines, taxation policies, laws and administrative regulations, financial accounting systems, have rich practical experience and broad scope of knowledge

    「尚德所」現擁有50多名既熟悉國家財經紀律、稅收政策法律、行政法規、財務會計制度，又具豐富實踐經驗、知識面廣的注冊會計師、注冊稅務師及各類具有高、中級專業技術職稱的專業人才。
  10. So in the paper, the model of environmental information declaration is explored and suggestions are put forward on how to launch the task of publishing environmental information in china. the paper is made up of four chapters. in the first chapter, the importance of environmental accounting information disclosure, which is the starting point of environmental accounting, is expounded from the point of theory and reality ; then practices of revealing environmental information in foreign countries are looked back and the present conditions in some chinese companies are analyzed ; so in the third chapter, the model of environmental information announcement is built according to its character ; and the propositions are raised on how to reveal environmental information in all chinese companies in the last chapter

    第一章從可持續發展與環境會計的關系出發，探討了環境會計信息披露是環境會計的切入點，並從理論角度、現實角度闡述了環境會計信息披露的重要性；第二章回顧了國外政府部門、國際組織、會計職業團體、專業服務機構以及跨國公司在環境會計與信息披露方面所做的努力，同時對我國部分上市公司環境會計信息披露的現狀進行了分析；第三章在借鑒傳統會計的基礎上，對我國環境會計信息披露的基本原則、主要內容、披露方式和所需達到的質量要求進行了探討，系統構建了環境會計信息披露的模式；第四章針對我國目前的制約因素，對環境會計信息披露工作的開展提出了相關建議。
  11. The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management

    其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題，提供了設計思路：以激勵機制為核心，在制度基礎上實現「激勵相容」 ，以「市場鏈」為紐帶的業務流程再造，把人的管理與財和物的管理結合起來；最後本文論述了內部制衡的實施是新經濟時代的要求，在實施中關注的問題：變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。
  12. Adopting a method of on - the - spot study and investigation, the allthor of this dissertation has systematically analyaed the present situation of the financial administration of wolong tounship, wolong district of nangang city and provided a thorough and profound analysis to the financial administrative system of that particular township. in doing so, the article reveals that the management of financial affairs is the material base on which political power at reass - roots level and other social organizations depend for survival and exercise of their function. it then points out the existing problems and drawbacks in the present township system, and proposes some formulas and solutions after seeing through the appearance to get at the essence. in the lastpret of the article, moving from typical to general and looking form the perspective of the relationships between the tounship financial administration and the local administrative organizational reform, the author prebes into the tendency of the village and township administrative system reform - the separation of government and egterprises, enforcing supervisition of financial affairs and management of budgetary and extrabudgetary capital, appointing accounts, constructing the model of " small government and big society ", and building up political power at grass - roots level to tace the 21st century

    本文採用了實地調查研究的方法，系統分析了南陽市臥龍區臥龍崗鄉現行的財務行政狀況，對該鄉財務行政體制進行了深入透徹的剖析，揭示了財政財務管理是基層政權及其它社會機構賴以存在和發揮職能的物質基礎這一命題，指出了現行鄉級體制中存在的問題和弊端，並透過現象看本質，提出了解決問題的方案和辦法；在最後部分由典型推向一般，從鄉級財務行政與地方行政機構改革關系的角度探討了鄉鎮行政體制改革的趨勢? ?政企分開，加強財政財務監督，強化預算內外資金管理，實行會計委派，構築小政府大社會的模式，建立起面向二十一世紀的基層政權。
  13. Under traditional craft ways, financial affairs work relatively limited function given among management activity, just reflect the economic activity and supervise the whole course of the economic activity effectively strictly according to the facts, unable to realize the accounting management function offing control it at present and predict future etc. after implementing accounting by edp, it makes the financial accounting really participate in the administrative decision of the economic business activities too, really realize the function of administrative decision of financial accounting that " hold now, will plan in the future "

    在傳統手工方式下，財務工作只是如實地反映經濟活動和有效地監督經濟活動的全過程，無法實現「控制當前，預測未來」等會計管理職能。在實行會計電算化以後，使財務會計工作確實參與到經濟經營活動的管理決策中，真正實現「把握現在，謀劃將來」的財務會計管理決策職能。
  14. Before the change of accounting theory, some improvement has been made in practice ( confirm not realizing income ). implementing the mode of comprehensive income is proposed based on it, and the basic theory of comprehensive income is stated here

    會計實務界在會計理論有所突破之前，已作了一些改進（確認未實現收益） ，以此為基礎，提出了實行全面收益模式，並闡述了全面收益的基本理論。
  15. In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice

    為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。
  16. You need to develop your insurance and financial markets to promote more rational allocation of resources - uk banks, accountancy firms, insurers, and brokers are among the best in the world, and two of the first four foreign banks to have localised their business in china were british : hsbc and standard chartered

    中國要發展保險及金融市場來實現更合理的資源配置。英國的銀行、會計師事務所、保險機構、中介機構世界領先，在中國，業務本地化的前四家外國銀行中有兩家英國銀行：即匯豐銀行和渣打銀行。
  17. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。
  18. The first part summarizes basic problems of derivative financial instrument, pointing out its meanings, its category, its traits and its application in the economy. the second part studies on accounting management of derivative financial instrument to the breakthrough over modern accounting theory. the rest parts deal with accounting recognition, accounting measurement, accounting process and financial reports respectively in the derivative financial instrument

    第一部分是衍生金融工具概述，介紹了衍生金融工具的含義、種類、特點及其在現實經濟中的應用；第二部分探討了衍生金融工具會計管理對現行會計理論的突破：第三、第四、第五、第六及第七部分別就衍生金融工具的會計確認、會計計量、會計核算及財務會計報告問題進行了理論研究和實踐總結，這幾乎涵蓋了衍生金融工具會計體系的全部主要內容。
  19. Then, the dissertation researches how to operate receivables securitization in china, including some aspects as follows : how to realize ture sale and away from bankruptcy of receivables, how to price receivables, obstacles in the course of credit enhancing and evaluation, giving some effective measures to solve these obstacles, putting forward accounting principle, analysing tax problems and giving material measures keeping away risks which are faced in receivables securitization, etc. finally, this dissertation studies one case, and gives referrible model for practising receivables securitization in our country

    其次，本文對實施應收賬款證券化進行了實務研究，主要包括：應收賬款的真實出售和破產隔離的實現以及如何對應收賬款進行估價、在我國進行信用增級和信用評級的障礙以及解決措施、提出了對應收賬款證券化進行會計處理的確認和計量原則、分析了交易的稅務處理問題、對應收賬款證券化交易進行了風險分析並提出了具體的風險防範措施等。
  20. The sparking points of this thesis are as followings : firstly, it gives a detailed and deep analysis of the chain accounting background and its meaning ; secondly, it first puts forward the idea that individually setting up inter value chain accounting and industry value chain accounting to achieve the value chain accounting management system ; thirdly, it first brings up the thoughts that inter value chain accounting develops with erp together ; fourthly, it gives a deep study on industry value chain accounting in terms of its achievements items, e. g. accounting calculation method of industry chain, financial evaluation index of value chain, financial information sharing mode of value chain ; fifthly, it puts forward and analyses the research direction of value chain accounting on solving practical problems

    本文的亮點之處在於:其一，本文對于價值鏈會計產生的背景、價值鏈會計的內涵進行了透徹地分析和總結;其二，本文首先提出了分別建立內部價值鏈會計和產業價值鏈會計來共同實現價值鏈會計管理體系的思想;其三，本文首先提出了內部價值鏈會計與erp （企業資源計劃）系統共同發展的設想;其四，本文對產業價值鏈會計實現體系的相關內容進行了深入研究，如產業鏈會計信息核算方法、價值鏈財務評價指標、價值鏈財務信息共享模型等;其五，本文分析了價值鏈會計在解決實務問題方面的運用前景。
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