管理會計制度 的英文怎麼說

中文拼音 [guǎnlǐkuàijìzhìdù]
管理會計制度 英文
management accounting system （mas）
  • 管 : Ⅰ名詞1 （管子） pipe; tube 2 （吹奏的樂器） wind musical instrument 3 （形狀似管的電器件） valve;...
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 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...
  • 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...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 管理 : manage; run; administer; supervise; rule; administration; management; regulation
  1. 2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system

    盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。
  2. The calculation of educational costs is an effective way for universities to enhance the utilization of educational resources to improve functioning efficiency. it originates from the accounting reform in universities and from the tense intercollegiate competitions. it is necessary to implement the calculation of educational costs

    教育成本核算是高校加強教育資源管理和利用，提高辦學效益的有效途徑；是高校會計制度改革，以更確切的反映高校教育經濟信息的必然趨勢；也是高校自身發展和校際競爭的必然要求。
  3. However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general

    但也存在一些突出問題，如企業員工成本意識薄弱，成本考核、監督制度不完善，廠級成本核算與車間成本核算脫節，成本失真現象比較嚴重，物資管理缺乏規范化而造成成本失控，工時及材料定額不完善而缺乏約束力，從事財務管理會計人員的素質普遍不高等等。
  4. At last, i have advanced the suggestion that how to make improvement from treasury management system reform, budget made reform, budget accounting reform and other match measures

    最後，從國庫管理體制改革、預算編制改革、預算會計制度改革以及其他配套措施的改革等方面，提出了一些如何完善的想法。
  5. At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system ; then, with the reform the classification setup of government revenue and outlay, we should make great effort to establish the government financial accounting system in the future. our government accounting and financial reports can be improved by adopting the good practice in public sector accounting and financial reporting around the world and the successful experience in the reformation of china " s enterprise accounting and financial reports

    在具體改革步驟上，我認為可以分兩步走，首先，在近期根據經濟發展和財政管理改革的需要，針對當前迫切需要解決的問題，對現行的預算會計制度採取必要的改進措施；然後，在經濟體制和財政管理制度不斷深化改革的過程中，努力創造條件，推進預算會計制度向比較規范的政府會計制度轉換，建立符合社會主義市場經濟體制要求的，與國際慣例相一致的中國政府會計制度。
  6. These measures include : make the system of securities laws to perfect, consummate the institutions of the legal person in the listed companies, base securities regulatory authority to regulate the securities market according to law, maintain order of the securities market and ensure the lawful operation of the same, reinforce continuing disclosure of information and the system of financial and accounting reports, make the listed companies shall immediately submit an ad hoc report on the details of such major event to the securities regulatory authority and to the stock exchanging and the same known to the general public, promote investors consciousness of protecting themselves and consummate the civil litigation mechanism to gain compensation and damages, make use of the press to supervise the stock market and reinforce punishment to the persons who act securities fraud

    在這些原則的指導下，本文提出了一套規制證券欺詐的具體法律措施.包括健全證券法律體系，做到證券欺詐的規制有法可依;完善上市公司的法人治理結構，建立完善的證券監管體系，尤其對證券業協會的性質、功能和職責從法律上給予明確界定以確保充分發揮證券行業的自律作用，最大限強化信息披露責任，嚴格會計制度，力求信度地避免證券欺詐行為發生;強化信息披露貢任，產格會計刷度，刀水侶息準確，披露及時;增強廣大中小投資者的自我保護意識，完善賠償訴訟機制;依法賦予新聞媒體輿論監督權，充分發揮新聞媒體監督作用;深入研究證券欺詐者心理規律，加強法律懲治力度
  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. Ms thesis pidceeds for the thcory of modest cost tw accountin. it has wid and absoed the intemal and extemal researe achivements. ms thesis has nded on the thcory of standard costing and activitydsased costing and anaised the merits and shortcorning of adoptin the swt costing in the modem mses. it leads the though of the activitybased costing into the establishin of standar costin. it no only have reserved and absobo the meri of sch costing and activity4ased costing bu also overcomed the shortcornin of each cost methed

    本文以現代成本管理會計理論研究為基礎，在總結和吸收國內外研究成果的基礎上，通過對標準成本法和作業成本法的理論研究並對現有企業採用標準成本制度存在的優缺點進行分析的基礎上，通過將作業成本思想引入產品標準成本的制定，保留和吸收標準成本法和作業標準法的優點，同時又克服了兩者的缺點，創造性提出「作業標準成本」這一概念。
  9. Article 1. this method is stipulated according to " financial general rules ", " accounting principles " and " corporate accounting system " in order to regulate corporate financial behaviors and strengthen financial management and economic calculation

    第一條：為規范全公司財務行為，加強財務管理和經濟核算，依據《財務通則》 、 《會計準則》和《企業會計制度》特定本辦法。
  10. 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。
  11. The iad will assess and report on the effectiveness of the internal controls and the control environment ; the reliability of the financial and accounting systems as well as the management reporting systems

    內部審核處的工作范圍，包括評估內部監控制度和管理環境是否有效，及財務會計制度和管理匯報制度是否可靠。
  12. Article 19 : the recipient of donated assets must set up a perfect financial and accounting system, as well as a system for the uses of donated assets, in accordance with relevant state stipulations, with a view to reinforcing its management over the donated assets

    第十九條受贈人應當依照國家有關規定，建立健全財務會計制度和受贈財產的使用制度，加強對受贈財產的管理。
  13. There are main characteristics about the current management system of the social security accounting, there are that management turned to one way and formed a single accounting entity, improved management environment of the accounting, set up an supervise system for accounting management, insured the safety of the social security fund. the social security accounting practice goes ahead of the social security accounting development, because of the fast steps to the reforming of our social security accounting

    現行社會保障會計管理體制呈現出以下主要特徵：社會保障會計歸口管理，並成為單一會計管理主體，改善了會計管理的環境；建立了科學的社會保障會計管理監督體系，確保了社會保障基金的安全；實行了統一的社會保障基金會計制度和財務制度；社會保障基金納入單獨的社會保障基金財政專戶，實行收支兩條線管理。
  14. Basis ( system of accounting of finance affairs of company of flow of goods " regulation, operating expenses but detail is : incidental expenses of welfare funds of management personnel salary, management personnel, traffic expense, carry, pack arrange cost of cost, insurance premium, exhibition, poor travelling expenses, retention fee, examine cost of commission of accumulative total of poundage of loss of cost, transfer fee, goods, service, import and export merchandise, advertisement

    根據（商品流通企業財務會計制度》規定，營業費用可明細為：經營人員工資、經營人員福利費、運輸費、運雜費、包裝整理費、保險費、展覽費、差旅費、保管費、檢驗費、中轉費、商品損耗、勞務手續費、進出口商品累計傭金、廣告費。
  15. Seeing from the point of global management practices, the core competitiveness of insurance company includes the factors of management, technique, system etc. but we must consider about the special industry backgrounds, culture, tradition and their management practices, this article use the inside human resource management of ping ' an as case, combining with the restructure of literae spirit, theory of corporate culture, benchmarking theory, the special characters of insurance operation. finally, compared with some mature foreign practices of hrm such as career development plan, kpi performance evaluation, stimulation mechanism, importation of international professionals etc, this article gives out analyses. then it uses them as analysing frame, gives out ping ' an ' s workable measures

    從全球企業管理發展實踐來看，保險業核心競爭力的形成包括管理、技術、制度環境等很多方面的因素，但基於保險公司特殊的行業背景以及一國所特有的文化和傳統及其各自的管理實踐，本文以平安保險公司內部的人力資源管理為研究對象，結合目前中國社會中的人文精神重構、企業文化理論、人力資源管理中的標桿瞄準理論、保險業特殊的經營特點，從理論到實踐，對比國外比較成熟的一些人力資源管理方法包括職業發展計劃、 kpi績效評估法、分配激勵機制管理、引入國際化人才等方法作為加強人力資源管理的主要方法，並以此為分析框架深入結合平安保險的實際情況得出結論，比如說建立平安企業文化、對管理人員的區分激勵、一線員工的后線平臺搭建等微觀執行指標分解，在文章的最後從宏觀上提出強化執行和建立學習型人力資源管理機制的方法。
  16. Chapter 3 describes a normal stock option plan of american, which content covers from the type, management system, system of accounting to practical effect

    從其分類、基本內容、如何管理以及會計制度，到實踐中的激勵效果都作了深度的描述。
  17. On the issue of inherent management of the enterprises, liu laid stress on the selection and control of the talents, based on the cognition that “ to take good charge of an enterprise, it should be in the first place to find a good specialist ” and “ all people are not perfect and all talents are not generalists ”. he was open - minded enough to absorb the idea of “ scientific management ” believed by the current enterprises in the west and establish the cost accounting system and the department organization and management system, bettering up the control both of finance and organization and improving the enterprise benefits

    在企業內部管理上，他從「要辦好企業，首先得物色好專門人才」及「人無全人，才無通才」的認識出發，重視「人才」的選聘和管理;以開放的心態，吸收西方近代企業「科學管理」思想，建立成本會計制度和分科層組織管理制度，改進企業財務管理和組織管理，提高企業效益。
  18. However, under the influence of special historical background, there still exist grave drawbacks in legislation, content, administration, standardized treatment of tax accounting in tax law. with china ' s entry into wto, together with the changes in international income tax system and the corresponding changes in financial accounting system and principles, it is becoming increasingly urgent to improve and perfect chinese corporate income tax system

    但是，由於受特殊的歷史背景影響，企業所得稅法律與制度無論從立法規范、內容體系還是在征管體制、稅務會計的規范處理等方面都存在著比較重大的缺陷，特別是隨著中國加入世界貿易組織和國際上所得稅制度與之相應的財務會計制度與準則的變化，使得我國企業所得稅制度的改革與完善日益迫切。
  19. Ms thesis has also introduced the achvitybased shadar establishing pheiple, method, procedure and scheine in ddril. ttis thesis maks out the benficial exploration for the modem enterprises cost nen and cost control. we have also used the theory of activitybased standar costing in the business refonning of china jialing lndustal co, hd. ( group )

    本文還將「作業標準成本」理論運用於中國嘉陵工業股份有限公司（集團）的成本管理會計改革實踐，通過在企業實踐中運用作業標準成本制度，豐富和檢驗了作業標準成本制度理論，並總結出許多有益的經驗。
  20. Article 36 chinese - foreign cooperatively - run schools shall establish and improve their financial and accounting systems as well as their assets management system in accordance with law, and shall keep books of accounts pursuant to the relevant provisions of the state

    第三十六條中外合作辦學機構應當依法建立健全財務、會計制度和資產管理制度，並按照國家有關規定設置會計賬簿。
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