記帳薄 的英文怎麼說

中文拼音 [jìzhàngbó]
記帳薄 英文
bkpg book keeping
  • 記 : 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...
  • 帳 : 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
  • 薄 : 名詞[方言] （浮萍） duckweed
  • 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制度我國沒有，如解散登記制度，股東出現僵局訴請法院判決解散制度，特別清算中的債權協定製度，清算人因違法或惡意對第三人承擔連帶賠償責任制度，司法特別清算制度，清算人的代表性制度，法院消極監督清算制度，帳薄及文件在公司解散后保存法定期限制度等。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制的嚴重混亂，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制度，應借鑒和引進發達國家的法學理論和法律制度，統一我國有關解散和清算立法，在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范，填補立法空白，創設法院解散公司制度，廢除行政特別清算制度代之以司法特別清算制度，健全和嚴格違反清算規定的法律責任制度（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制度，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. It is now possible to see how double - entry bookkeeping pro ? duces this equilibrium of results by ensuring that the equation holds well at all times

    現在可以看一下復式記帳法如何通過保障會計等式在任何時候都有效，從而使薄記產生這種平衡關系。
  3. It is nothing more tangible than a book keeping entry in the accounts of an established bank.

    很明顯它只不過是在一家注冊銀行帳戶上開立的一個薄記戶頭而已。
  4. Liabilities are amounts owed to outsiders and a business gener ? ally has fewer liability accounts than asset accounts

    薄記記錄通過運用會計等式所表達的一個關系是復式記帳的一個重要特點。
  5. Standard specification for bond and ledger papers for permanent records

    耐久記錄用證券紙和帳薄紙的標準規范
  6. All vouchers ， receipts ， accounting statements and reports ， accounting books shall be written in chinese and english

    一切記帳憑證、單據、報表、帳薄，用中文書寫。
  7. 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制度，保證帳薄記錄與實物、款項相符。
  8. The equilibrium, which the bookkeeping record achieves through the accounting equation, is an essential feature of double entry

    薄記記錄通過運用會計等式所達到的平衡關系是復式記帳的一個重要特點。
  9. Where the accounting books are maintained in multi - currencies ( including foreign exchange certificates ), different journals shall be kept for each currency

    當（企業）帳薄含有多個貨幣時（包括外匯兌換券） ，企業應按不同的貨幣分別設帳登記。
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