記帳制度 的英文怎麼說

中文拼音 [zhàngzhì]
記帳制度 英文
record-keeping system
  • : Ⅰ動詞1 (把印象保持在腦子里) remember; bear in mind; commit to memory 2 (記錄; 記載;登記) writ...
  • : 名詞1. (用布、紗或綢子等做的遮蔽物) curtain 2. (關于貨幣、貨物出入的記載) account 3. (帳簿) account book4. (債) debt; credit
  • : 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...
  • : 度動詞[書面語] (推測; 估計) surmise; estimate
  • 記帳 : keep accounts; keep books; billing; tale; charge to an account; enter an item in an account
  1. Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law

    再次,國外立法上的一些基本我國沒有,如解散登,股東出現僵局訴請法院判決解散,特別清算中的債權協定製,清算人因違法或惡意對第三人承擔連帶賠償責任,司法特別清算,清算人的代表性,法院消極監督清算薄及文件在公司解散后保存法定期限等。由於理論研究和立法的不足,造成了我國公司法人退出市場機的嚴重混亂,損害了債權人和利害關系人的利益,增加了市場主體交易不安全感,破壞了市場經濟秩序和商業道德,浪費了社會資源,削弱了法律的權威性和嚴肅性。文章認為,完善我國公司解散和清算,應借鑒和引進發達國家的法學理論和法律,統一我國有關解散和清算立法,在基本概念、基本原則、基本、基本程序諸方面進行統一規范,填補立法空白,創設法院解散公司,廢除行政特別清算代之以司法特別清算,健全和嚴格違反清算規定的法律責任(包括民事責任,刑事責任,行政責任,改變現行行政處罰范圍偏廣,民事賠償范圍偏窄,刑事追究空白太多的不協調狀況) ,從而構築起科學的公司解散和清算,使之符合我國經濟生活的客觀需求,符合市場經濟發展的基本方向,並與國外立法通例趨同。
  2. 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的規定,單獨設立簿,載勞動保險基金的收支事項。
  3. We must try to systematize the way we do the accounts.

    我們必須力求把方法化。
  4. We must try to systematize the way we do the accounts

    我們必須力求把方法
  5. 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會計電算程序代理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。
  6. 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、商號、商事簿、公司與公司法概述、公司的分類、公司的設立、公司的資本、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、證券發行與承銷法律、證券上市及交易法律、證券投資基金、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、海事賠償責任限等部分。
  7. The system pattern of rural society endowment insurance basically has the following characteristics : it is fund raises money to be given priority to with individual pay cost, collective allowance is complementary, national policy gives aid to, made clear individual, collective and country 3 person responsibility, outstanding ego ensures the principle that give priority to, do not give a government take on a mental burden ; 2 it is to execute reserve to accumulate, establish individual account, cost of farmer individual pay and collective allowance are written down entirely in individual under one ' s name, belong to an individual all

    農村社會養老保險的模式主要有以下幾個特點:一是基金籌集以個人繳費為主、集體補助為輔、國家政策扶持,明確了個人、集體和國家三者的責任,突出自我保障為主的原則,不給政府背包袱;二是實行儲備積累,建立個人戶,農民個人繳費和集體補助全部在個人名下,屬于個人所有。
  8. The accounting body, according to the examined original vouchers and accounting vouchers, shall calculate accounts in line with the provisions of the accounting system

    會計機構根據經過審核的原始憑證和憑證,按照國家統一的會計關于規則的規定
  9. Accounting offices shall keep their books on the basis of the examined original documents and accounting vouchers in accordance with the bookkeeping rules stipulated by the accounting system

    會計機構根據經過審核的原始憑證和憑證,按照會計關于規則的規定
  10. 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,保證簿錄與實物、款項相符。
  11. Article 13. each unit shall set up a property inventory system and ensure that the accounting records conform to the physical assets and cash holdings

    第十三條各單位應當建立財產清查,保證錄與實物、款項相符。
  12. 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,保證簿錄與實物、款項相符。
  13. Enterprises and institutions shall keep original statistical records and standing books, establish and improve the management systems for checking, transferring and filing statistical data

    企業事業組織應當設置原始統計錄、統計臺,建立健全統計資料的審核、交接和檔案等管理
  14. 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,其會計簿的登、更正,應當符合國家統一的會計的規定。
  15. 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

    第十五條會計簿登,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的規定。
  16. Chapter four compares the sino - foreign accounting criterion - analyzes the differences of net income to adopts chinese and international accounting standards for 55 listed corporation issuing a and b stocks in shanghai securities exchange. discovers that our country does n ' t adopt fair and equitable value to keep accounts

    比較了我國上市公司實行的《企業會計》與國際會計準則的聯系與區別,發現我國未採用公允價值作為基礎,這是與國際會計準則的根本區別所在。
  17. Another constraint is the unitary knowledge structure, single skill and narrow area of knowledge of talents. the fourth constraint is the financial strain. the last constraint is the narrow coverage and comparatively superficial analysis and stiffness of the present news report

    同時,在報社內部還存在如辦機關報的陳舊觀念;新聞報道面窄,缺乏深,表現形式呆板;人才結構不合理,員工的積極性和創造性不高;財務管理仍處于低層次的出納型等約發展的因素。
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