簿記制度 的英文怎麼說
中文拼音 [bùjìzhìdù]
簿記制度
英文
bookkeeping system-
Department of treasurer of the 69th each company, should the regulation of system of accounting of fund of according to labour insurance, establish account book alone, the item of income and expenses of fund of account labour insurance
第六十九條各企業會計部門，應依照勞動保險基金會計制度的規定，單獨設立帳簿，記載勞動保險基金的收支事項。In our future real right law, there should be some limitations to the open objects, hut nor the open contents in the property register of immovables ; lawsuit time limit should not he applied to return protoplast right of applicant ; we had better constitute positive prescription system ; powerless punish should not affect the force of contracts when the endorser has no right, but the transferee is well - meaning ; there should be proper toleration to the unanimous consent principle on punishing mutual thing ; we should prohibit mortgaging to some movable property which has no way to open ; there should not be the time limitation when mortgager realizes the hypothec after the fulfilling tern ; of primary creditor ' s rights is over, except that mortgager is not the debtor ; when the debtor do not refund the debt, the mortgager cannot get the guaranty directly, but he may put in for the court to auction guaranty
摘要我國未來物權法，對于不動產登記簿的開放對象應當有所限制，但對于開放內容不應有所限制；物權人的返還原物請求權不應當適用訴訟時效；應當建立取得時效制度，並應區分一般動產、準不動產、未登記不動產而規定不同的成立條件；在動產的轉讓人為無權處分而受讓人為善意的情況下，轉讓人與受讓人之間的合同是否有效不應當以「無權處分」為條件，只有在轉讓合同無效的情形下，受讓人取得標的物的所有權才是依善意取得制度的取得，此時的取得是原始取得；在共同共有的情形下，原則上處分共有物應當經共有人全體一致同意，但應容有若干例外；不應當規定居住權；動產抵押的公示方式問題無法徹底解決，如果規定動產抵押，應當實行登記要件主義，適于烙印、打刻或貼標簽的動產，應當採取烙印、打刻或貼標簽的方式，其他無法解決公示方式的動產應當禁止抵押；主債權履行期屆滿后，抵押權人行使抵押權，原則上不應當有一個時間限制，但抵押人非為債務人時可容有例外；在債務人不償債時，抵押權人不能直接讓抵押人交出抵押物，實現抵押權，但可以持抵押權登記簿副本直接申請法院拍賣抵押物。Single entry system
單式簿記制度Based on the previous parts, part five discusses the problems and limitations existing in our legal system of company establishing registration in terms of lawmaking form, value tropism and the content of relevant law literature. it puts forth suggestions of how to perfect our legal system of company establishing registration, which include that company establishing lawmaking adopt systematic lawmaking model in choosing lawmaking style in order to systematize the lawmaking of company establishing registration ; more emphasis should go to benefits when value tropism is decided upon, though safety should also be stressed ; with respect to the building of concrete systems, with a view to the value tropism of company establishing registration and the practice of our lawmaking of company registration, we reinforce the responsibilities of registering administrations, improve registering procedures and company title registration, strengthen the management of registering books and related documents and improve the system of handling lawsuit connected with registration
第五部分，在前文基礎上，就我國公司設立登記法律制度在立法形式、價值取向、相關法律文件的內容等方面存在的問題和缺陷進行探討，並提出完善我國公司設立登記法律制度的建議：在立法體例的選擇方面，公司登記立法應採取系統化立法模式，以期達到公司設立登記立法的系統化目的；在價值取向的選擇方面，在注重安全的同時，更應突出效益；在具體制度的構建方面，要緊緊圍繞公司設立登記法律制度的價值取向，結合我國公司登記立法和登記工作實踐，加強對登記機關的職責規制、完善登記程序和公司名稱登記制度、登記簿和相關文件的管理使用制度，以及與登記有關的爭訴處理制度。The content of this course are as followings : the concept of the commercial law, features of commercial law, basic principles of commercial, the players in commercial field, behaviors, registration system, trade name, accounting books, the overview of corporate law and corporation, the classification of corporation, the establishement of company, the capital system under compnay law, share and assets, shareholders and their rights, corporate governance, merger and acquisation, overview of bankruptcy law, ? substantive bankruptcy law, procedure ? bankruptcy law, overview of commercial paper law, the classification and the basic rules of commercial paper, overview security law, ? issue and sponsor system, listing and trade system, investment fund system, overview of issurance law, issurance contract, property issurance, life issurance, issurance industry, maritime law, vessel and stewages, transportation contract, leasing vessel contract, incidents and the liability system etc
課程內容包括，商法的概念、特徵、基本原則、商主體、商行為、商事登記、商號、商事帳簿、公司與公司法概述、公司的分類、公司的設立、公司的資本制度、股份與股票、股東與股權、公司的治理結構、公司的合併與解散、破產法概述、破產程序法、破產實體法、票據法概述、匯票、本票、支票、證券法的基本問題、證券市場主體法律制度、證券發行與承銷法律制度、證券上市及交易法律制度、證券投資基金制度、保險法概述、保險合同、財產保險、人身保險、保險業、海商法概述、船舶和船員、海上運輸合同、船舶租用合同和海上拖航合同、船舶碰撞、海難救助、共同海損、海事賠償責任限制等部分。Article13. all units shall establish a property inventory system to ensure that the records of accounting books tally with the objects and funds
第十三條各單位應當建立財產清查制度，保證帳簿記錄與實物、款項相符。Article 13. units should set up a property - checking system to ensure that the accounting records conform with the quantities of existing materials and funds
第十三條各單位應當建立財產清查制度，保證帳簿記錄與實物、款項相符。The tokyo metropolitan government became the first in the nation to introduce a new public accounting system that more clearly shows the state of public assets by adopting a double entry bookkeeping system in april this year
2006年7月進一步簡明政府機關的會計制度東京都廳從今年4月開始，在全國第一家導入了採用復式簿記方式使公共資產狀況更加清晰明了的新的公家會計系統。Accountant report calculates change and manual fiscal distinguishs main show to be in the following respects : ( 1 ) operation tool is different ; ( 2 ) the carrier of accountant data and information is different ; ( 3 ) data processing speed, accuracy and deepness development are used different ; ( 4 ) book - keeping regulation and correct wrong method differs ; ( 5 ) program of zhang wu processing is different ; ( 6 ) the method of account setting and zhang book that register is different ; ( 7 ) the constituent system that the accountant works is different ; ( 8 ) money is met the quality of personnel is different ; ( 9 ) built - in control system is different
會計電算化和手工會計的區別主要表現在以下幾個方面： （ 1 ）運算工具不同； （ 2 ）會計數據與信息的載體不同； （ 3 ）數據處理速度、準確性與深度開發利用不同； （ 4 ）簿記規則與更正錯誤的方法不同； （ 5 ）賬務處理程序不同； （ 6 ）賬戶設置和賬簿登記方法不同； （ 7 ）會計工作的組織體制不同； （ 8 ）財會人員的素質不同； （ 9 ）內部控制制度不同。Where accounting practice is conducted with computers, entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the state
使用電子計算機進行會計核算的，其會計帳簿的登記、更正，應當符合國家統一的會計制度的規定。Article 15 account book entries must be conducted on the basis of the examined accounting vouchers and conform to the provisions of relevant laws, administrative regulations and the uniform accounting system of the state
第十五條會計帳簿登記，必須以經過審核的會計憑證為依據，並符合有關法律、行政法規和國家統一的會計制度的規定。分享友人