職能會計 的英文怎麼說
中文拼音 [zhínéngkuàijì]
職能會計
英文
functional accounting-
Strategic management accounting is not the branch of management accounting, which keeps the character and function of management accounting, provide information for decision making and to be brainman for strategic decision. the functions of backup system for management decision depend on that means are applied into practice or not
戰略管理會計的引入與應用是整個時代發展的推動下管理會計的發展趨勢，而非管理會計的分支，它保持了管理會計的性質和職能，仍要為企業管理者提供決策支持信息，發揮戰略決策參謀作用。From the point of macroscopic, if accountant information of corporation is illusory, the involved functional department of our country ca n ' t receive real accountant information and make the reparative difficultly mistakes in the respects of economic decision - making, economic manage, economic supervise and so on
從宏觀角度來看，假如企業的會計信息是虛假的，國家有關職能部門得不到真實的會計信息，就會在經濟決策、經濟管理、經濟監督等方面犯下不可彌補的錯誤。The accounting function can also be included by subtracting the subscription rate from the appropriate fund when the subscription is renewed.
這可包括這樣的會計職能：當續訂時，從撥給的經費中，減去續訂費。In addition, when integrated distributors are concerned, given the accounting conventions and flexibility of classifying cost between the costs of goods sold and operating expenses, the cost base used in the berry ratio ( the operating expenses ) also may contain costs related to manufacturing, which is certainly a perversion of the original intent of the berry ratio
另外，有些「全職能」的分銷商根據會計原理，在銷售成本和營業費用的分類上採取相對靈活的做法，這樣的話，作為」貝里比率」基礎的營業費用中就可能包含「製造成本」 ，而這顯然是背離了」貝里比率」的原始定義。The main ways to improve the household consumption rate and enlarge household consumption expenditure are that : improving the final consumption expenditure, making the investment rate lower ; raising residents " income, especially that of low - income groups, among which the rural household constitute the largest one in china ; building an extensive more complete social protection system, giving full play to the government ' s function in adjusting the income reallocation ; restoring the enterprises to meet the needs of consumption upgrading ; further advancing the consumption crediting and make consumer - friendly environment, eliminating the policies restricting consumption
為了提高居民消費率，擴大居民消費需求，主要對策有：提高最終消費率，改變投資率過高的局面；從整體上提高居民收入，千方百計增加低收入者尤其是人數最為眾多的廣大農民的收入，提高居民消費能力；建立、健全社會保障體系，強化國家調節收入分配的職能；合理調整產業結構，促進消費結構升級；進一步發展消費信貸；改善消費環境，廢除限制消費的政策、措施。In other companies the process is more formal, with financial analysts, cost accountants, and even whole departments dedicated to this function
在其他公司這一流程更為正式，會有財務分析師、成本會計師甚至是整個部門專門致力於這項職能。Cost accounting introduces appropriate cost management concepts, techniques and skills such as cost planning, cost behavior, cost estimation, and cost accumulation and allocation systems ( job, process and activity - based costing )
成本會計介紹了適當的成本管理概念、技術和技能，如：成本計劃、成本特徵、成本評估和成本積累和分配體系（職位、過程和作業成本） 。Accountancy ethics determines whether financial laws and regulations can be carried out, economic rules can be maintained, and economy can develop well, meanwhile, it ' s also the inner guarantee to prevent accounting risks
摘要會計人員職業道德水平的高低，是關繫到國家財經法規制度能否貫徹執行、經濟秩序能否維護、經濟發展能否順暢的大問題，是會計風險防?的內在保證。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Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation
但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。As shown from the study, it appeared that eep might be more effective in helping single parents seek part - time job if the maximum level of disregarded earnings could be further increased. however, there were contrary views that the disregarded earnings, rather than being an incentive, were in fact discouraging single parents to seek employment since the rate was on the high side
研究結果顯示，若豁免計算入息的最高限額可以進一步提高，欣葵計劃在協助單親家長尋找兼職方面的成效可能會更大；不過，也有委員持相反的意見，認為豁免計算的入息額偏高，不但未能作為誘因，實際上反而會令單親家長不願尋找工作；As ( accounting system ) under ec realizes business integration that can do better in both giving the business information and controlling. this as under ec is called eas in this paper
而電子商務環境下的會計系統實現了業務集成化，有助於充分發揮會計其信息系統的職能，同時也為管理者發揮其控制職能提供良好的信息平臺。It would invite individuals of various background to join the committee on governance and political development under the commission on strategic development to work together in formulating a roadmap for attaining universal suffrage. the government also intends to open up some positions at the middle level of government, to provide opportunities for individuals of various background to gain experience in public administration, and to help groom political talent for hong kong. plans are in place to strengthen the functions of district councils in the management of district facilities so that the councils will have both authority and responsibility
許仕仁指出，特區政府推動政制發展，採取非常開放和積極的態度，包括廣泛地邀請不同背景的人士參與策略發展委員會轄下的管治及政治發展委員會，共同拼出普選路線圖；準備開放政府中層的一些職位，給予不同背景的人士機會汲取行政經驗，為香港培育政治人才；並計劃加強區議會管理地區設施的職能，讓區議會有權有責。Cashier personnel calls treasurer in one ' s early years, manage the debt pass in and out of an unit directly, to audit, accountant so archives keeps and a few post such as charge to an account cannot hold two or more posts concurrently
出納人員在早年稱作司庫，直接治理一個單位的錢款進出，所以對稽核、會計檔案保管和記賬等幾個崗位不能兼職。The main reason for this trend are as follows : first, some social ideological trends such as post - modernism and humanism are spring up in china ; second, china ' s economical system has transformed from planned to market - orientated economy ; third, a guide line for propaganda " tree familiarity " has been put forward by cpc which can greatly promote the trend of popularization. in the practice, there are some problems coming along with popularization should be noticed, such as dissolution of news value, abusing of incitement, overstepping of media ' s authority, and so on
平民化潮流出現的原因主要是后現代主義和人文主義等社會文化思潮在中國的興起，經濟體制從計劃向市場的轉軌，和黨的「三貼近」指導思想的提出等。在實踐中，與平民化同來的一些問題值得引起注意和反思，例如對新聞價值的消解，煽情主義的泛濫，媒體職能的錯位等。我們必須警惕在平民化名義下的媚俗化趨勢。The accountant is supervised is fiscal one of basic function, also be the main component of supervisory system of our country economy
會計監督是會計的基本職能之一，也是我國經濟監督制度的重要組成部分。But being influenced by planning economy for many years, there are still many defects in financial management. for example, financial system is still the model of concentrating money into company " s headquarters, the headquarters is profit center, and the subordinated company is cost center. the function of financial management is not divided from function of accounting
內蒙古電力於1998年由政企不分的企業局改制為國有獨資的有限責任公司，實現了應用財務管理職能的前提，但因長期受計劃經濟的影響，財務管理體制仍沒有脫離高度集中、統收統支的模式，成本核算與利潤核算分屬于不同的主體，公司總部相當于利潤中心，所屬單位相當于成本中心；財務管理職能沒有完全從會計職能中分離出來，仍以核算為主。Its ideas include strengthening settlement systems, establishing markets for professional investors that are regulated with a lighter touch, bringing japanese accounting practice in line with international standards, introducing more english - language disclosure for listed companies and boosting the competence of its professions ? japan has, for instance, just 17, 000 certified public accountants compared with 330, 000 in america
其大意包括加強結算體系，為涉足未深的專職投資者們打造市場，使日本國內的會計實踐與國際標準接軌，向上市公司介紹更多的歐美證券信息披露制度（或主動補報稅制度）並且加強日本現有的專業能力，舉例說來，比起美國現有的330 ， 000個專職會計師，日本僅有17 ， 000個。The social function undertaken by the big - and - middle - sized state - owned enterprise is a leaving over problem originated in the planned economy era. its existent foundation is the planned economy system, which has disappeared gradually in the perfect course of constructing china market economic structure. the pressure of realizing market purchase becomes greater and greater
大中型國有企業承擔社會職能是計劃經濟時期的遺留問題，它存在並依託的基礎是計劃經濟體制，在中國市場經濟體制逐漸完善的過程中，企業承擔社會職能的根基已經不復存在，實現市場購買的壓力與日俱增。The thesis from the point of electronic commerce technology influencing the collecting, processing and reporting of accounting information, analysizes the impulse and influence of accounting theory and accounting practice, especesionly accounting report, including accounting aim, accounting empologise, accounting regulation, accounting elements, accounting functions, accounting computising, etc. in these, emphysize research on the influence to the scope and insitution of accounting report, accounting report cluse and accounting report form
因此該課題具有較高的理論研究價值和實際意義。本論文從電子商務自身特點及其對會計環境與會計的影響出發，分析了會計理論及會計實務，包括會計目標、會計假設、會計原則、會計要素、會計職能、會計核算等，尤其是會計報告方面受到的沖擊和影響。分享友人