經營會計 的英文怎麼說
中文拼音 [jīngyíngkuàijì]
經營會計
英文
operational accounting-
According to insurance law and fair judicatory regulation, insurance company is allocating in those days when profit after tax, the 10 that ought to collect profit include the legal accumulation fund of the company ; when forehead of accumulative total of legal accumulation fund achieves a company to register the 50 above of capital, need not extract again ; legal accumulation fund can ' t offset loss of on the company one year, before drawing legal accumulation fund, ought to use first offset loss when annual interest embellish ; after insurance company draws legal accumulation fund from inside profit after tax, via resolution of shareholder plenary meeting, can draw aleatoric accumulation fund, shareholder plenary meeting or deregulation of board of directors, deficit and extraction law are made up for to decide what profit distributes to partner before accumulation fund in the company, must return deregulation distributive profit the company ; the accumulation fund of the company ought to be used at offsetting the loss of the company, the production that enlarges a company is managed or turn the capital to add a company
按照保險法和公司法的規定，保險公司在分配當年稅后利潤時，應當提取利潤的10列入公司的法定公積金；法定公積金累計額達到公司注冊資本的50以上時，可以不再提取；法定公積金不足以彌補公司上一年度虧損的，在提取法定公積金之前，應當先用當年利潤彌補虧損；保險公司從稅后利潤中提取法定公積金后，經股東大會決議，可以提取任意公積金，股東大會或者董事會違反規定，在公司彌補虧損和提取法定公積金之前向股東分配利潤的，必須將違反規定分配的利潤退還公司；公司的公積金應當用於彌補公司的虧損，擴大公司的生產經營或者轉為增加公司的資本。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。An important conclusion in modern chrematistics is the inherent value of capital and property is the present value of cash flow, so we can believe the important status absolutely. the content of information of earnings and cash flow are very important for the investors and which is the
實證結果:會計盈餘和現金流量能夠向投資者傳遞信息含量，其中現金流量表中經營和籌資活動現金流量傳遞的信息對于投資者來說是更為重要的信息;會計盈餘和現金流量的信息含量之間存在差別，互為補充可以提高對投資者決策行為的解釋力。Based on the analysis, it is concluded that the congruous contract between the managers and the manipulative stockholders, shielding of the cpas, the banks and the local government, the passive supervision of the government and the defective corporate governing framework set off accounting fraud of listed companies. at last, it introduces six countermeasures which concern law, regulation, institution building and political institution reform
本文得出結論:大股東與經營者的和謀、注冊會計師（會計師事務所） 、銀行和地方政府對上市公司舞弊者舞弊行為的包庇、政府監管部門的消極監管和上市公司治理結構的缺陷是引發上市公司會計舞弊問題的根本原因，並據此從法律、法規、制度建設、政治體制改革等六個方面提出了治理上市公司會計舞弊的相關建議。Secondly, on the base of the concrete circumstance of chinese enterprises, this paper provides a hypothetic system model of influencing fostering of corporate entrepreneurship ( including system of corporate director board and management level, the character and talent of entrepreneur, corporate entrepreneurial strategy management and corporate circumstance ), and designs the evaluation index of corporate entrepreneurship and corporate performance, then does a n empirical research on the relativity between different factors which influence fostering corporate entrepreneurship, and the relativity between corporate entrepreneurship and corporate business performance
然後，結合中國企業的實際，提出了影響公司企業家精神培育的系統理論假設模型（其中包括公司董事會與經營層結構、企業家素質、公司企業家戰略管理、公司內企業家風險創業環境四大方面） ，並設計了反映公司企業家精神的評價指標（創新與風險創業）和公司業績的評價指標，通過實證研究研究了影響公司企業家精神培育的各因素與公司企業家精神的相關性以及公司企業家精神與公司業績的相關性。Whencorporation divisions, the conflicts among the stakeholders ? enterprisers, stockholders, bondholders, and employees ? are critical issues to beconsidered by government and law maker. based on the analysis of theconflicts of above, we amend to propose some methods to resolve andrelief the conflicts. finally, some corporate division cases are studied toillustrate how corporate division in practice
例如，設計適當之股東會決議門坎;或提供當公司只做輕微組織變動時，給予較簡便的公司分立程序，可不經由股東會決議，僅需經營團隊董事會決議、 、 、等是。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。By analyzing and studying the theory and practice difficulties of implementing eso motivation in domestic enterprise, and referring the essential character of the enterprise, especially the state - owned ones, the study suggest that the key point of theory and practice of designing motivation mechanism is property right system which need to establish modern enterprise system based on perspicuity of property right, that the key joint of designing and implementing eso is setting up the reasonable examination system for solving both the lack of incentive and restrict, recommending eva method as the performance examination system, and that the considerable relation of present and further for operating eso is connecting the short term incentive coming from the enterprise with the long term motivation from stock market
分析和研究了中國企業實施期權激勵的理論與實施難點，結合我國企業特別是國有企業的本質特徵，提出了我國企業激勵機制設計的理論與實踐的結合點是產權制度，必須深化和加快建立以產權明晰為基礎的現代企業制度；指出了建立既解決激勵不足又完善約束機制的科學合理的考核制度是我國企業實行期權激勵的設計和實施的結合點，推薦採用經濟增加值法作為我國企業實行股票期權激勵的企業價值或業績考核體系；論述了改變公司經營者報酬結構，將以會計盈餘為基礎的短期激勵與以市場價值為基礎的長期激勵相結合是我國企業實行期權激勵的現實和未來的結合點。Cash flow is rain glass of enterprise ' s management. the financial status of corporation is fundamentally determined by some aspects like production plan, system of stock and system of tick and return payment, which also influence the cash flow
現金流量是企業經營的晴雨表，企業的生產計劃、存貨制度、賒銷和回款制度等都會從根本上決定企業的財務狀況，影響企業的現金流量。The 23rd production, operation is small the taxpayer that does not have the ability that build zhang truly again, meeting personnel builds the wealth that can invite the professional orgnaization that pursues business of accountant representative charge to an account via approval to perhaps be approbated via the tax authority for you zhang and conduction zhang wu ; invite afore - mentioned orgnaizations or personnel has real difficulty, via approval of prefectural above tax authority, can the regulation according to the tax authority, establish proof of income and expenses register of sales of stickup book, stock or royalities charges unit
第二十三條生產、經營規模小又確無建賬能力的納稅人，可以聘請經批準從事會計代理記賬業務的專業機構或者經稅務機關認可的財會人員代為建賬和辦理賬務；聘請上述機構或者人員有實際困難的，經縣以上稅務機關批準，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿或者使用稅控裝置。After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it
通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。Accounting information, which is also known as the feedback of systematic accounting information, refers to the gathering of information about business operations in a systematic, complete, accurate and timely manner by collecting all the relevant accounting bills and documents, which are further processed by accounting professionals
會計信息又稱會計系統信息反饋，是指通過會計憑證，把生產經營活動的各種信息，系統、全面、準確、及時地匯集起來，再通過賬務，進行加工處理，揭示出反映經濟活動真實情況的各種信息。Electronic commerce has changed the organization and procedures of management and other sides of accounting environment that will impact traditional accounting convention and recognition
電子商務使企業的組織形式、生產經營方式和企業業務流程等會計環境因素發生變革，勢必對傳統的會計假設、會計確認等產生重大沖擊。General manager, assistant gm marketing director, brand manager, product manager, assistant brand manager, marketing planning manager, media manager, ka manager, regional sales manager, marketing manager, sr. business manager, admin. hr director, hr manager, recruitment manager supervisor, training manager, financial controller, financial manager, audit manager, accounting manager, investment manager manufacture director manager, production supervisor, quality manager, purchase manager, logistic manager, r d manager, sr. package engineer
總經理總經理助理市場總監品牌經理產品經理助理品牌經理市場策劃經理媒介經理全國ka經理大區銷售經理營銷經理高級商務經理人力資源經理助理經理培訓經理招聘經理主管行政經理cfo財務經理審計經理會計主管製造經理生產廠長生產主管質量經理采購經理物流經理研發經理研究所主任高級包裝工程師Oaas operational accounting and analysis system
經營會計分析制Abstract : the internet economy has challenged the four traditional accounting assumptions ; therefore, the accounting assumption frame needs to be re - scrutinized and reconstructed
網路經濟對傳統的會計假設提出了嚴峻的挑戰，我們需要對會計主體、持續經營、會計期間和貨幣計量假設的含義進行重新審視，重新構建會計假設。In china, accountants rely on four fundamental accounting assumptions in recording business transactions : ( 1 ) business entity concept, ( 2 ) going concern concept. ( 3 ) periodicity assumption, ( 4 ) stable monetary unit assumption
在中國，會計人員在記錄經濟業務過程中遵循以下4條基本會計假設：會計主體，持續經營，會計分期，貨幣計量。After introduction of the legal provisions and relevant supervision in the u. s. a., the legal defect of asset securitization in our country at present is pointed out. such as " company law ", " assurance law ", operation seperately between bank and securities, the defect of accounting system. the corresponding countermeasure is put forward
在介紹了美國資產證券化的法律規定及相關的監管后，指出目前我國在資產證券化方面存在的法律缺陷，如在《公司法》 、 《擔保法》 、 《稅法》 、銀行、證券的分業經營、會計制度等方面存在的障礙，並由此提出了相應的對策。Eventually, the rights and interests of the company and other related parties are impaired. as common transactions, arm ’ s length transactions enter into the accounting processing system, after the confirming, measuring, discoursing and reporting. and the effects of such transactions are represented in the financial statements at last
如同正常的市場交易一樣，企業所發生的關聯交易同樣也要進入會計信息加工系統，其對企業財務狀況和經營成果的影響，經過會計要素的確認、計量、披露和報告等環節，最終反映在企業的會計報表中。分享友人