負會計責任的 的英文怎麼說

中文拼音 [fùkuàijìzérènde]
負會計責任的 英文
accountable
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 責 : Ⅰ名詞（責任） duty; responsibility Ⅱ動詞1 （要求做成某事或行事達到一定標準） demand; ask for; req...
  • 任 : 任名詞（姓氏） a surname
  • 的 : 4次方是 The fourth power of 2 is direction
  • 責任 : 1. （應做的事） duty; responsibility 2. （應承擔的過失） responsibility for a fault or wrong; blame
  1. The council expressly disclaims any responsibility or liability in respect of or arising either now or in the future from the use or interpretation of the questionnaire and the review analysis or omission from them. nothing in the questionnaire or the review analysis nor in any other written or oral information which is or has been or will be provided or made available to any person may be relied on as a representation, statement or warranty, express or implied, as to the project nor as to the intentions, policy or future action of the hksar government or of the council, their officers, staff or agents

    藝發局特此聲明不論現在或將來對任何有關問卷及本分析報告的使用、闡釋及遺漏概不負任何責任。凡問卷、本分析報告及任何經已或將會提供或可供使用的書面或口頭資料均不可作香港特別行政區政府、藝發局或其各自之職員或代理人就該計劃的意向、政策或未來行動方面的任何（明示或暗示的）陳述、聲明或保證。
  2. Under this condition, as housing designers, we must keep sober mind and be responsible for the society duty of architects

    在這種情況下，我們設計者一定要保持清醒，負起建築師的社會責任。
  3. Internationally, prof. ho is the vice - president of the international association for accounting education and research ( iaaer ), and he is the first chinese elected to this international position. prof. ho was appointed chairperson of the organising committee of the 2002 iaaer world congress of accounting educators

    在國際方面，何教授現任國際會計教育及研究聯會（ iaaer ）副會長，為首位獲選為該國際組織高層的華人，去年獲委為全球會計學教育學家會議籌委會主席，目前負責督導及支援亞洲地區發展中國家的會計教育改革。
  4. Under no circumstances whatsoever will the hong kong bar association, its staff and representatives ( collectively " the bar " ) be liable for any loss or damage howsoever arising, whether or not occasioned by any negligence and / or breach of contract and / or duty on the part of the bar in relation to the scheme

    在任何情況下，香港大律師公會，其職員及各代表， （以下統稱為」大律師業」 ）均不會對此事引起的任何損失或損害負上法律責任，不論該損失或損害是否因為」大律師業」在處理與該項計劃有關的事務時的疏忽及/或違反合約及/或有失職責所造成。
  5. Will the government inform this council whether it will request the stock exchange and the securities and futures commission to consider introducing regulations requiring all listed companies to engage professional accountants at the senior management level with designated responsibilities for overseeing the accounting and financial reporting functions of listed companies, including

    證券交易所及證券及期貨事務監察委員會考慮制定規例，規定所有上市公司均須在高級管理階層委任專業會計師，專門負責監察上市公司的會計事務及提交財務報告的職能
  6. The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them

    鑒于內部環境審計和社會環境審計在我國尚未開展，有關的研究也較少，作者僅對內部環境審計和社會環境審計的內容提供了一些思路，如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容，而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。
  7. It is not many scholars to clearly prove the opinion of shifting the burden of proof, on the contrary the contradictory scholars are more prominent, for example the vice professor of southwest politics and law university, chengang, wuyue who translates and introduces the burden of proof of germany, because them there are more and more people support the opposite opinion, while in the draft of " civil evidence code ", the traditional idea win, in this draft the legislator abides by the present justice and our country ' s native circumstance, they made an scientific choice, of course, the burden of proof will directly influence the party " s possibility of losing the lawsuit, while the regulation of shifting the burden of proof increases the plaintiff ' s opportunity to win a lawsuit. to explain what is the shifting of burden of proof, the paper use the civil law as the example to point out the " reverse " is not entirly relieve the plaintiff s obligation of producing evidence, but in certain extent and in certain range make the defendant bear the burden of producing those proofs from the reverse way, which are originally beard by the plaintiff. in the three proceeding law, shifting the burden of proof have some differences, but the interior spirits are coincident - for the values of social justice and the legal reason

    論證舉證責任倒置的學者觀點明確並且論證十分充分的不多，相反卻是對此著書立說予以反駁的學者較為突出，如西南政法大學的副教授陳則博士，翻譯並介紹德國證明責任學說的吳越先生均是目前國內對舉證責任倒置持否定態度的代表人物，由於他們的推動使得國內持此說的人越來越多，但在《民事證據法（草案） 》的擬定過程中，並未采責任倒置的地位，這樣的立法選擇是建立在對我國法律實現的本土環境客觀認識的基礎上的科學選擇，誠然，舉證責任的分配直接影響到當事人在訴訟中的敗訴風險，而「倒置」規則的設計，則在此問題上增加了原告勝訴的籌碼，在理解何為舉證責任倒置時，本文著重以民事法為主線，指出這種「倒置」並非全部免除原告的證明責任，而是在一定范圍與一定程度上將通常應由原告負擔的舉證責任轉由被告從反方面承擔，舉證責任倒置在三大訴訟法中所體現的具體情形有所差異，但它們的內在精神是一致的?法律的理性與社會公平價值，在民事訴訟中舉證責任倒置的情形，一般總是將其局限於特殊侵權情形，而忽略了民事合同違約責任的訴訟中的原告也無須對被告應承擔違約責任的所有要件，對被告主觀上的過錯實行推定，若被告予以否定則應對其無過錯的證據舉證，在設置舉證責任倒置的規則時，從各國的立法經驗與法的內在價值要求可以總結出以下幾個原則:程序法與實體法結合原則，公平原則，訴訟經濟原則，保護弱者原則等，基於此完善舉證責任倒置的規則時首先應肯定舉證責任倒置的概念，其次立法應避免求大求全，再次要配合實體法的發展，最後還可以在司法領域嘗試判例的指導意義。
  8. 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。
  9. When the firm is a partnership, all the partners will assume liability, while when it is a company, the cpa will not be directly responsible for his liability. in a limited liability partnership, the partnership will assume the liability, but the faulty cpa also will assume it in some circumstances

    在合夥形式中，所有合伙人都是責任承擔的主體;在公司制中，責任承擔人是會計師事務所，承擔有限責任;在有限責任合夥中，責任承擔人是有限責任合夥，但負有個人責任的注冊會計師也可能會成為責任主體。
  10. It is the responsibility of members of the legco to represent the community and hold the government to account on this issue, which involves billions of public money ; we urge legco members to take this responsibility seriously. " the group explained the key changes affecting tamar : " we do not want to see podiums for tamar

    他又指：政府仍未能就辦公大樓遷往添馬艦成功游說議員，立法會議員有責任代表社會，促請政府向公眾交待這個涉及數以十億公帑的計劃，我們促請議員認真肩負這個責任。
  11. We then discuss, from the perspective of economies of scale and economies of scope, the proper construction of the organizational and structural framework of a financial holding company and its subsidiaries to ensure that there is appropriate arrangement of the controlling - subsidiary relationship under the basic legal structure in respect of the size of business and the allocation of personnel in order to generate economic returns. the second chapter elaborates the financial holding companies and their subsidiaries, and seeks to provide possible solutions for challenges encountered. based on the author ’ s relevant experience in taiwan, this paper proposes a feasible arrangement of the organization and supervisory system for the board of directors, the supervisory board ( the board of corporate auditors ) and the management level, the underlying framework of which is mainly based on the regulatory structure of the us financial holding companies

    第三章就監事責任及職權詳細研究，由於中國采大陸法系之立法，對監事責任之掌握較不具體，爰引述了英美受託義務（ fiduciaryduty ）之觀念進行分析，而就監事職權，相對的也是職責，則提出世界上較有表彰性的立法加以補充，希望可以填補其不足，最後比較監事會與獨立董事、審計委員會之各項功能，認為美國公司體制之董事會已漸將經營職能轉予首席執行官（ chiefexecutiveofficer ） ，而留下監督之職能，故可以審計委員會擔負監察職能之前置工作，而觀諸中國之社會經濟情勢，如徑予採行，將出現缺漏，故建議維持監事制度。
  12. Today, the threat of global nuclear holocaust is vastly reduced, but we face the new danger that weapons of mass destruction will fall into the hands of terrorist groups or rogue states. the threat of retaliation may not matter much to a terrorist group or a rogue nation - deterrence may not work with them. this new class of " undeterrables " may be madder than mad

    白人說他們無法理解，為什麼有人能容忍不良幫派聚集在角落或低收入戶住宅區，或是在學校或公共場合販賣毒品；白人主張，除非個人更具責任感，否則社會計畫是無法打破依賴福利救濟、未婚懷孕及父親不負責任等社會現象的，這些想法也都與種族主義無關。
  13. Otherwise, through researching the relation between the prosperity of the line of auditing and the development of securities market, the article put forward that cpas should be laid obligation to all the investors in statutory auditing, which is the legal prerequisite for cpa ' s civil liability

    本部分還從注冊會計師的行業發展與證券市場發展的關系中，總結出在法定審計中注冊會計師對所有投資者負有義務，這解決了注冊會計師承擔侵權民事責任的法律前提問題。
  14. The thesis constructs the system of civil compensate for environmental damage resulting from gene pollution in some aspects, such as liability principal, constitutive requirements, compensation principle, compensation range, compensation mode and certification of causality. the thesis thinks that some rules from traditional environmental tort should apply to environmental tort resulting from gmos, including no - fault liability, inferred causality and the inversion of the burden of proof. the thesis indicates china should found the funds for prevention of gene risk and create the system of funds for prevention of gene risk in some aspects, such as the mission of funds, resource of funds and operation of funds

    最後，本文認為，與傳統污染相比，基因污染有隱蔽性、增殖性、不可清除性和後果的不確定性等特點;基於風險防範原則和污染者負擔原則，從責任主體、構成要件、賠償原則、賠償范圍、賠償的類型、因果關系的鑒定等方面創造性地構建了gmos導致的環境損害民事賠償制度，主張傳統環境侵權中的無過錯責任原則、因果關系的推定和舉證責任的倒置等也應適用於gmos導致的環境侵權;鑒于傳統民事侵權賠償救濟的種種局限，本文強烈主張構建gmos損害賠償社會化救濟機制，即成立基因風險防範基金，並從基金的用途或任務、基金的來源和基金的具體運作等方面開拓性地建構了基因風險防範基金制度的雛形，設計了基因風險防範基金的兩個配套制度，即基因稅制和gmos強制責任保險制度。
  15. The article defines the audit report ' s authenticity, accuracy and completeness regulated in the securities law according to the revision of some detailed auditing rules ; defines the cpa ' s ordinary negligence, gross negligence and fraud according to cpa ' s profession characteristics ; classifies the degree of wrongs of cpas and burden of proof : when audit report exists in the prospectus or listing statement, cpa is liable for ordinary negligence ; when it exists in annual report, cpa is liable for gross negligence, these negligence are inferred by law

    由於對注冊會計師的過錯也存在不同看法，本部分根據其職業特點，對其過錯的含義重新界定。根據審計報告所出現的披露文件的影響范圍不同，對注冊會計師承擔責任的過錯程度及舉證進行區分，出現在招股說明書與上市報告書中時，注冊會計師承擔普通過失責任，出現在年度報告中時，承擔重大過失責任，且都由法律推定過失存在，但如果要想讓注冊會計師承擔故意責任時，原告需負舉證責任。
  16. Public accounting firms with limited liabilities shall bear obligations with their total assets

    負有限責任的會計師事務所以其全部資產對其債務承擔責任。
  17. Article 63 if the share prospectus, measures for offer of corporate bonds, financial or accounting report, listing report document, annual report, interim report or ad hoc report announced by an issuer or securities underwriting company contain or contains any falsehood, misleading statement or major omission, thus causing losses to investors in the course of securities trading, the issuer or the company shall be liable for the losses and the responsible director, supervisor and or the manager of the issuer or the company shall be jointly and severally liable for such losses

    第六十三條發行人承銷的證券公司公告招股說明書公司債券募集辦法財務會計報告上市報告文件年度報告中期報告臨時報告，存在虛假記載誤導性陳述或者有重大遺漏，致使投資者在證券交易中遭受損失的，發行人承銷的證券公司應當承擔賠償責任，發行人承銷的證券公司的負有責任的董事監事經理應當承擔連帶賠償責任。
  18. Article 63 any issuer, underwriting security company that has false recordings, misleading statements or major omissions resulting in losses of investors in securities trading in announcing the prospectus, measures for the raising of corporate bonds, the financial and accounting report, the listing reporting document, annual report, mid - term report, interim report, the issuer, underwriting security company should bear the responsibility for compensation, and the issuer, directors, commissioners and managers of the underwriting security company held responsible should bear joint responsibility for compensation

    第六十三條發行人、承銷的證券公司公告招股說明書、公司債券募集辦法、財務會計報告、上市報告文件、年度報告、中期報告、臨時報告，存在虛假記載、誤導性陳述或者有重大遺漏，致使投資者在證券交易中遭受損失的，發行人、承銷的證券公司應當承擔賠償責任，發行人、承銷的證券公司的負有責任的董事、監事、經理應當承擔連帶賠償責任。
  19. We will also work to extend the support that government purchasing programmes can give to the environmentally responsible use of resources

    我們亦會努力透過政府的采購計劃，為負責任的資源運用，給予更大的支持。
  20. This paper is consist of four parts : in the first part, the writer tries to study the duties of and the requisites of certificated public accountant ' s liability to the third parties. in the second part, the writer tends to introduce the legal practice in u. s, england, germany, french, etc. the third part is about the legal practice in our country and some problems discussed in the legal theoretical field in recent years

    但另一方面，近年來，由於人們對注冊會計師的聲討以及司法實踐中對驗資機構的民事責任的承擔做法不一，在相關案件的審理中，法院對注冊會計師的責任承擔判決太重，注冊會計師事務所亦深感不堪重負，基於對可能承擔的巨大責任的恐懼，紛紛明確表示拒絕接受驗資業務。
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