財政準則 的英文怎麼說

中文拼音 [cáizhèngzhǔnzé]
財政準則 英文
financial guideline
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 政 : 名詞1 （政治） politics; political affairs 2 （國家某一部門主管的業務） certain administrative as...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 財政 : （國家對資財的收入與支出的管理活動） （public） finance; government finance; public economy
  • 準則 : norm; standard; criterion; rule; formula; square
  1. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  2. Foreign accounting firms will also be allowed to open an office in south korea by registering with the finance ministry to do advisory business

    韓國財政部表示，擁有注冊證書的外國會計師可以從事與國際會計準則相關的咨詢服務，但禁止對韓國的國內公司開展審計業務。
  3. Familiar with generally accepted accounting practices, principles and tax policies in china

    熟悉中國會計準則，各類財稅政策。
  4. In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting

    摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。
  5. Legality : firstly, it must be accorded with the law of accountant, secondly, it must be accorded with system, accountant rule, tax law and the nation treasury law

    合法：首先要符合《會計法》這個根本大法，其次要符合會計制度、會計準則、稅法及國家財政部頒布的法規、政策和制度。
  6. I forecasting assumptions and budgetary criteria

    I .預測用的假設與財政預算準則。
  7. The design of the notes is the responsibility of the individual note - issuing banks, subject to the approval of the financial secretary

    鈔票的設計則由每家發鈔銀行自行負責，最後由財政司司長批準。
  8. The declaration of such a dividend by a private sector group of companies is likely to be in contravention with the companies ordinance. after years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念（ resourceaccounting ）多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  9. After years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years. these clear and fair accounting standards have provided the modern tools to develop the next generation of international culture in public finance management

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念resource accounting多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  10. The thesis reviews the development of international financial derivatives 20 years so far, analyses the accounting system defects used financial derivatives now, and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making, furthermore, puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country

    摘要本文回顧了近二十年來國際衍生金融工具會計的演進，分析了現行衍生金融工具會計的制度性缺陷，介紹了美國財務會計準則委員會（ fasb ）及國際會計準則委員會（ iasb ）對衍生金融工具會計進行改革的最新動向，提出了關於我國衍生金融工具會計制度建設的若干政策性建議。
  11. In the perspective of strengthening cfo ' s self - management, the thesis thinks that measures could be taken to develop cfo market so as to enhance restrictions to cfos and make condition for cfo ' s selection from cfo market. these measures include : eliminating administrative intervention, promoting cfo ' s specialization, creating cfo ' s growing environment and constructing cfo ' s entering mechanism. moreover, the thesis takes american canadian and australian financial executive institutes as the basis, centers on cfo ' s self - management in our country, and proposes that cfo ' s ethics code and praising - punishing mechanism should be established, cfo ' s qualification identification and ability structure should be accomplished, and cfo ' s successive training should be intensified

    從加強總會計師行業管理角度，提出應從消除行政干預、促進總會計師的職業化、創造總會計師的成長條件和構造總會計師的產生機制等方面培育總會計師人才市場，加強對總會計師的約束，並為市場化的選聘總會計師創造條件；在研究美國、澳大利亞、日本等國財務經理協會職能的基礎上，探討了完善我國總會計師行業自律管理的問題，提出了建立總會計師職業道德準則和獎懲機制、建立總會計師資格認證制度和能力框架體系、加強后續教育等自律措施。
  12. Financial planning guideline

    財政計劃準則
  13. In chapter three, the general situation, major function, the circulation of major operations, the characteristics of outlays, the integral philosophy and principle of making budget ration standards of changjiang communication navigation bureau are introduced. in chapter four, the commonweal characteristic, the necessity of the existent of the changjiang communication special network, and the essential resources deployment are discussed. in chapter 5 and chapter 6, the processes of calculating the standards of budget ration and the use of the budget ration standards are introduced, and the outcome is demonstrated

    第一章導論，主要介紹了選題來源及背景、研究的主要內容、研究的意義、創新點、國內外預算發展狀況等；第二章相關理論，闡述了公共財政理論、預算編制理論等；第三章說明了相關理論在測定預算定額標準過程中運用，並闡述了測定預算定額標準的總體思路和基本原則；第四章介紹了測算長江通信導航局預算定額標準的方法和過程；第六章對預算定額標準進行了實證分析並說明了如何使用預算定額標準；最後一章總結了在測定預算定額標準的過程中應注意的問題，並探討了對未來預算定額標準測定工作的發展。
  14. I point out the shortages of current provisions and conclude < wp = 12 > that it is necessary to draft a standard on the disclosure of segment information. absorbing the methods which are applicable to our country, my initial imagination of segment report standard i

    我國目前對分部信息的披露要求尚處于雛形的階段，有關規定散見在財政部和證監會的法規中，還沒有一套完整的分部報告準則可以遵循，上市公司披露的分部信息尚有許多不規范之處。
  15. The following are the more important budgetary criteria -

    下列為較重要的財政預算準則-
  16. The following are the more important budgetary criteria

    下列為較重要的財政預算準則
  17. Medium range forecast is a projection of expenditure and revenue for the forecast period based on the forecasting assumptions and budgetary criteria outlined in section i of this appendix

    中期預測是根據本附錄第部所載預測用的假設與財政預算準則，對預測期內的收支情況所作的推測。
  18. In addition to the above forecasting assumptions, there are a number of criteria against which the results of forecasts are tested for overall acceptability in terms of budgetary policy

    .除上述預測用的假設外，還有多項準則，用以衡量各項預測結果整體上是否與財政預算政策相符。
  19. In addition to the above forecasting assumptions there are a number of criteria against which the results of forecasts are tested for overall acceptability in terms of budgetary policy

    9 .除上述預測用的假設外，還有多項準則，用以衡量各項預測結果整體上是否與財政預算政策相符。
  20. During the field work, the writer samples the income tax to analyze the discrepancy and the reconciliation inductively and deductively by integrating the modified accounting standards which were issues in 2006 by ministry of finance

    為使研究更具現實意義和理論深度，本文始終結合2006年財政部新頒布的會計準則並以所得稅為例進行闡述和論證，還對我國部分所得稅差異進行了歸類比較研究。
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