計賬部 的英文怎麼說
中文拼音 [jìzhàngbù]
計賬部
英文
finances-
The core problem discussed in this paper is how to design a multi - book accounting system to satisfy the requirements of accounting, reporting and internal management in group companies of various industries listed abroad
那麼，如何設計滿足多行業、海外上市的集團企業核算、報告及內部管理需求的多賬薄核算系統，是本文討論的核心問題。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。Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。The us current account deficit is forecast to increase again in 2006, mr rato said, partly because of the impact of high energy prices
拉托同時表示，預計美國經常賬戶赤字將在2006年再次擴大，部分原因是能源價格高企的影響。The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable
本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析，指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值，在會計上則體現為可收回金額低於資產歷史成本，是不同環境下對同一資產進行計量時所產生的計量差異；並剖析了資產發生減值的原因。If any court gives a judgment in the bank s favour for any amounts owing by the customer and such judgment is expressed in a currency the " judgment currency " other than the currency in which such amounts are owing to the bank the " currency of account ", the customer shall fully indemnify the bank in respect of all actual losses which it may at any time suffer as a result of any difference between the rate or rates of exchange used for such purpose to convert the sum in question from the currency of account into the judgment currency and the rate or rates of exchange at which the bank may purchase the currency of account with the judgment currency upon receipt of a sum paid to it in satisfaction, in whole or in part, of any such judgment
C倘若任何法院對客戶的任何欠款判本行勝訴，而該項判決是以客戶欠款的貨幣下稱賬戶貨幣以外之貨幣計算下稱判決貨幣，則客戶須悉數彌償本行因以下兩項的差額而導致本行在任何時間所蒙受之所有真實虧損： i將倘欠的賬戶貨幣兌換成判決貨幣時之匯率及ii本行於收到用以清償全部或部份判決的款項時以判決貨幣購買賬戶貨幣之匯率。Article 34 a qdii shall open a custody account at the custodian for the custody of all the assets of a fund or pool plan
第三十四條境內機構投資者應當在託管人處開立託管賬戶，託管基金、集合計劃的全部資產。In this thesis, based on activity based classification, there are three subjects to be researched, that is, how to build and express cost caculation rules, how to support many caculation methods and how to support more quick and accurate cost caculation. moreover, this thesis lucubrates a flexible cost cacaulation model. this model bases on advanced cost theory - - activity based classification, and it includes the building of abc ' s cost caculation model, the receptions " automatical accumulattion and transformation rules, the storage and use motivating causes rules, the diverse cost distribution and supporting many cost caculation methods. besides, the model brings forward rules about cost information transformation and accumulattion, rules about keeping business records, rules about motivating causes ’ accumulattion, rules about cost distribution and formula language. what ’ s more, it builds a rule engine, and all of these make this model meet enterprises ’ demand for using many cost caculation methods, and then simplify operators ’ operation. also, it can realize cost accumulated more accuratly, keeping business records more promptly and cost analysed more intensively, and then give supports to enterprises ’ further decision with related data. in the third chapter, it expounds the design and realization of this flexible cost cacaulation management system, and use one model case to validate its legitimacy, which explains that with j2ee technology and mvc design pattern, this system has good features of reuse and adaptability. at last, it introduces its application in china resource alcohol co., ltd
本文以作業成本法為理論基點，圍繞著如何建立成本核算規則並給予表達、如何支持多種成本核算方法以及如何提供更為快捷、精確的成本核算等三大主題展開深入的研究，並建立了多適應性成本核算模型。該模型以先進的成本核算方法作業成本法為理論基礎，涵蓋了從作業成本核算模型的建立到成本單據自動歸集轉換等規則的提取，從動因量存儲使用等規則的建立到成本多樣化分配以及支持多種成本計算方法等全部內容。在對成本核算規則進行分析和表達的基礎上，該模型提出了基於作業成本法的成本信息轉換存儲規則、記賬規則、動因量歸集規則、分配規則以及計算公式語言，並建立了基於這些規則的規則引擎，從而使得該模型能夠滿足企業多種成本計算方法的需求，簡化了企業人員的操作過程，並且實現了更為準確的成本歸集，更為迅速的成本制單，以及更為細化的成本分析，為企業的進一步決策提供了有力的數據支持。Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise ( include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses ), union funds, be out of job membership due of insurance premium, cost of labor security, board of directors ( include directorate member to allowance, conference is expended and differ travelling expenses to wait ), invite intermediary orgnaization cost, advisory cost ( contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit ( do not include to answer plan the loss of goods in stock that enters the defray outside doing business ), plan the bad zhang preparation that carry and goods in stock cheapen preparation
治理費用治理費用是指企業為組織和治理企業生產經營所發生的各種費用，包括企業董事會和行政治理部門在企業的經營治理中發生的，或者應由企業統一負擔的公司經費（包括行政治理部門職工工資，修理費、物料消耗、低值易耗品攤銷、辦公費和差旅費等） 、工會經費、待業保險費、勞動保險費、董事會會費（包括董事會成員津貼、會議費和差旅費等） 、聘請中介機構費、咨詢費（含顧問費） ，訴訟費，業務招待費，房產稅，車船使用稅，土地使用稅，印花稅，技術轉讓費，礦產資源補償費，無形資產攤銷，職工教育經費，研究與開發費，排污費，存貨盤虧或盤盈（不包括應計入營業外支出的存貨損失） 、計提的壞賬預備和存貨跌價預備等。New and consistent competition advantages all result from custom ' s satisfactory and changing innovations. a thorough procedural reproduction contains three phrases. first of all, by market researching, inter - communication and other methods, we need to find problems and begin to rearrange all procedures ; secondly, by reorganizing the management procedure of valued customers, the structure of luzhou telecom corp., front and back sla service protocol and kpi performance evaluation items, it support, we can correct problems after segmental test
一個完整的流程再造工作包括三個階段：第一，通過市場調研、內部訪談等對所有流程進行梳理，找出問題，確定重點優化流程；第二，設計瀘州電信新的大客戶管理流程和組織結構、前後端sla服務水平協議和kpi績效考核指標、 it支撐，通過局部試用，發現問題，重新調整；第三，設計計費與賬務處理流程、網路資源調配流程、滾動性網路投資流程、 it支撐，內部推廣，全面推進企業的流程再造工作。The company's books are open to the union, and the union is directly consulted by each division in preparing its six-month operating plan.
公司的賬簿全部對工會公開，在制定6個月業務計劃的過程中，每個部分都直接地征詢工會的意見。Inventory turnover days was 89 days compared with 63 days last year, but most of the inventories held as of june 30, 2004 were sold out as of the reporting date. trade and bills receivables turnover days stood at 51 days 2003 : 46 days, a slight increase which remains in line with the group business plan
庫存日為89日2003 : 63日，但大部份庫存已於報告日售出貿易應收賬日微升至51日2003 : 48日，合乎集團業務計劃。As early as 1982, bbmb headquarters was suspicious about its hong kong subsidiary s credit - approval procedures. the bank therefore dispatched an internal auditor from its kuala lumpur headquarters to act as assistant general manager supervising bmfl accounting and credit matters, and with an unspoken task to examine bmfl s books from the inside. at the same time, bbmb also issued an order to bmfl halting any further loans to the carrian group of companies without prior headquarters approval
早於1982年，總公司裕民銀行已開始懷疑其附屬公司在港批核貸款的程序出現問題，遂從吉隆坡總部調派一名內部核數師來港任助理總經理，負責管理會計及貸款等事宜，從而暗中進行內部調查，審核賬目同時亦飭令裕民財務在未獲總公司批準，不得再向佳寧及有關的公司貸款。Spreadsheet and eft * programs in the finance departments ; graphics and cad * * software in the research and design departments ; teleconferencing with our tokyo and caracas offices ; databases to store our records and organise our mailings ; and of course absolutely everybody has a word processor
比如財務部的電子數據表和電子資金轉賬程序：研發中心的圖形和計算機輔助設計軟體，與設在東京和加拉加斯的辦事處召開電話會議，存儲記錄和整理電子郵件的數據庫；當然每個人都擁有一套文字處理器。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。Fiscal supervision is that a nation employs political power to inspect, enjoin, correct, punish and reflect a variety of economic activities which have direct influence on distribution during the process of fiscal distribution, whose purpose is to guarantee the normal operation of fiscal distribution and good development of social economy it is one of the most important parts in the national economy supervision system
會計法及其他一些法律、法規賦予了財政部門對于未能依法設置會計賬簿的單位，會計憑證、會計賬簿、財務會計報告和其他會計資料缺乏真實性和完整性的單位，會計核算不符合國家統一的會計制度和行業規定的單位，以及會計人員不符合從業資格要求的單位，財政部門有權予以查處。Book ? keeping means the recording of transactions, the record - making phase of accounting
簿記就是記錄經濟業務，是會計的記賬部分。Police also arrested four other persons in the money - lending agents concerned. about $ 162, 500 worth of cash, three sets of computer system, more than 2, 500 debtor records and some accounting books were seized during the operation
警方在行動中亦搜獲十六萬二千五百元現金，三部電腦、超過二千五百名貸款人的記錄及會計賬目。Xbrl gl is designed to overcome the inefficiencies of disparate systems by using xml - extensible markup language. it easily bridges the gap between accounting transaction systems, outsourced systems, stock systems, sales systems, assets management systems and wage accounting systems, and achieves a desirable integration of data in various fields. a description is given of the history of xml, xbrl and xbrl gl, their characteristics and relevant technology, as well as the outlook for improving enterprise management
Xbrlgl以可擴展標記語言xml （ extensiblemarkuplanguage ）為基礎，繼承了xml語言的特點，能夠有效地克服企業內部信息系統整合存在的困難，實現企業的會計賬務處理、進銷存系統、資產管理系統、工資核算系統等信息系統的有效鏈接，同時使企業外部相關組織機構的數據交換更為方便快捷。Under the organizations are ten departments including administrative office, audit department 1, audit department 2, asset appraisal department 1, asset appraisal department 2, bookkeeping agency department, taxation agency department, marketing department, finance and tax consulting department and accounting training department, which provide customers with effective accounting agency services such as audit, capital verification, asset appraisal, finance and tax consulting, bookkeeping agency and taxation agency
為卓有成效地向社會各界提供審計、驗資、資產評估、財稅咨詢、代理記賬、稅務代理等會計中介服務，本機構下設辦公室、審計一部、審計二部、資產評估一部、資產評估二部、代理記賬部、稅務代理部、市場部、財稅咨詢部和會計培訓部等十個部門。分享友人