責任會計制度 的英文怎麼說
中文拼音 [zérènkuàijìzhìdù]
責任會計制度
英文
responsibility accounting system- 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
- 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...
- 制 : 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 : 度動詞[書面語] (推測; 估計) surmise; estimate
- 責任 : 1. (應做的事) duty; responsibility 2. (應承擔的過失) responsibility for a fault or wrong; blame
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Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies
摘要子公司的財務控制問題日顯突出,解決的對策是:建立科學的子公司股權控制結構;加強對子公司進行授權控制;建立科學的責任預算制度;制定科學的財務報告制度;利用現代化的信息網路系統,建立經營業務結算網、會計核算網和網上銀行結算系統;完善對子公司的考核指標體系;向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計,實現對子公司的財務監督。I major in business english. the main courses i have studied are the basic courses for english majors, french, fundamentals of business, macroeconomics, microeconomics, international commercial law, internatioal trade, the economics of money, banking and financial market & principles of marketing during my college time, i study hard, and get good marks in most of the subjects. i pay attention not only to my study but also to improving my social abilities, i taught in qin huangdao chuangzhi foreign studies school from july 2003 to 2004, was an interpreter for the world bicycle championships b 2001 in june 2001, taught in qin huangdao cambridge school from mar. 2001 to sep. 2001, and i have abundant house - teaching experiences. what ' s more, i practised in qin huangdao chia tai co. in jan. 2003. i also tried my best to improve my other abilities besides my major, such as computer, managing abilities. i got " 1st grade " in the " hebei college students ' plan for company - creating contest " ( our work will participate in the national college students ' plan for company - creating contest ), and got " excellent " in the " web - making contest " of yanshan university
大學期間,我嚴格遵守學校規章制度,尊敬師長、團結同學,有很強的集體榮譽感;學習認真刻苦,成績良好,我的專業學習涉及內容相當廣泛,包括英語的所有基礎課和國際商法、市場營銷、國際貿易、國際金融、工商導論、宏微觀經濟學等;重視理論聯系實際,在學好專業課的基礎上,積極參加各項社會實踐、實習活動, 2001年6月,我曾為世界b級自行車錦標賽(中國?秦皇島)擔當翻譯工作,在多所外語學校擔任英語教師,還多次為北方物流置業有限公司(國家、河北省重點建設項目)翻譯招商材料,而且2002年年底,在秦皇島正大有限責任公司行銷部實習;在學好專業課的同時,為了補充和擴展自己的知識面,我廣泛涉獵其他學科的知識,如計算機、網路、創業等,盡量使自身更快成長為一專多能型人才, 2002年4月開始參加燕山大學學生創業計劃大賽,並在2003年上半年參加了河北省大學生創業計劃大賽,獲得了一等獎的優異成績,並將報送參加國家大學生「世紀杯」創業計劃大賽, 2002年4月,參加燕山大學「綠色網路」網頁製作大賽,獲得了優秀獎。 。These measures include : make the system of securities laws to perfect, consummate the institutions of the legal person in the listed companies, base securities regulatory authority to regulate the securities market according to law, maintain order of the securities market and ensure the lawful operation of the same, reinforce continuing disclosure of information and the system of financial and accounting reports, make the listed companies shall immediately submit an ad hoc report on the details of such major event to the securities regulatory authority and to the stock exchanging and the same known to the general public, promote investors consciousness of protecting themselves and consummate the civil litigation mechanism to gain compensation and damages, make use of the press to supervise the stock market and reinforce punishment to the persons who act securities fraud
在這些原則的指導下,本文提出了一套規制證券欺詐的具體法律措施.包括健全證券法律體系,做到證券欺詐的規制有法可依;完善上市公司的法人治理結構,建立完善的證券監管體系,尤其對證券業協會的性質、功能和職責從法律上給予明確界定以確保充分發揮證券行業的自律作用,最大限強化信息披露責任,嚴格會計制度,力求信度地避免證券欺詐行為發生;強化信息披露貢任,產格會計刷度,刀水侶息準確,披露及時;增強廣大中小投資者的自我保護意識,完善賠償訴訟機制;依法賦予新聞媒體輿論監督權,充分發揮新聞媒體監督作用;深入研究證券欺詐者心理規律,加強法律懲治力度Affirming inside dealing is extremely difficult on account of the concealment of the inside dealing of itself and the complication of our country ' s special social surrounding. in addition, owing to the deviation in the thoughts about the legislation of securities and corresponding vacancy in civil liability of compensation, the protection of investor ' s legitimate rights and interests has been ignored just like in a vacuum zone
由於內幕交易行為本身的「隱秘性」及我國特有的社會環境,使得實踐中內幕交易的認定極為困難;而且,證券立法思想的偏差以及因此導致的民事責任制度的缺位,使投資者合法權益的保護處於法律制度設計的真空地帶。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制度編制會計電算程序代理記帳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。But being influenced by planning economy for many years, there are still many defects in financial management. for example, financial system is still the model of concentrating money into company " s headquarters, the headquarters is profit center, and the subordinated company is cost center. the function of financial management is not divided from function of accounting
內蒙古電力於1998年由政企不分的企業局改制為國有獨資的有限責任公司,實現了應用財務管理職能的前提,但因長期受計劃經濟的影響,財務管理體制仍沒有脫離高度集中、統收統支的模式,成本核算與利潤核算分屬于不同的主體,公司總部相當于利潤中心,所屬單位相當于成本中心;財務管理職能沒有完全從會計職能中分離出來,仍以核算為主。According to this firstly to raise the level of recognitions, take the active methods, regard the matter of realistically face to incompetent community as a great event of effecting civil affairs and social stability ; soon set a comprehensive system of social relief in the city ; rapidly and entirely propel the social guarantee system construction ; and further improve the mechanism of social guarantee responsibility to be jointly taken
據此,首先要提高認識,採取積極的措施,切實把解決弱勢群體的問題當作一件影響國計民生和社會穩定的大事來抓;盡快建立綜合性的城市社會救助系統;迅速、全面推進社會保險制度建設;進一步完善社會保障責任共擔機制。The sarbanes - oxley act of 2002 has introduced a series of reform in supervision of accounting, independence of auditing, disclosure of financial information, legal liability of security analysts in breaching of laws or regulations
本文運用青木昌彥博弈均衡的制度概念,採用制度因素分析的方法,論證了注冊會計師具有發現和揭露公司財務舞弊的責任。2. further strengthens the construction of limited liability partnerships and creates good condition for the development of single form accounting firm
加強有限責任合夥制度建設,使其符合我國事務所規模擴大化需要;為獨資型會計師事務所創造良性發展空間。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。New mandates such as the sarbanes - oxley act or basel ii raise these standards by increasing the demand for availability and accuracy of financial reports, management of risk and fiscal responsibility, and accountability of directors and officers
Sarbanes - oxley法案新巴塞爾資本協定new basel capital accord等新法令都通過增加對于財務報告有效性和準確性風險和會計責任管理制度,以及董事和執行官問責制的要求,提高了這些標準。The next, our country establishes the cpa occupation the possibility of system liability insurance. again, draw lessons from the abroad experience and establish our country ' s cpa occupation liability insurance the system. finally, implement cpa occupation liability insurance should notice several problems
第三節,完善注冊會計師職業保險制度:首先,我國建立注冊會計師行業職業責任保險制度的必要性及意義;其次,我國建立注冊會計師職業責任保險制度的可行性;再次,借鑒國外經驗,建立我國的注冊會計師職業責任保險制度;最後,施行「注冊會計師執業責任保險」中應注意的問題。The countermeasures in the demand are developing institute investors and cultivating financial analysts ; the countermeasures in the supply are perfecting the independent director institution, establishing the shareholder collective suit institution and enforcing the construction of accounting professional ethics
具體說來,在需求方面,重點是積極發展機構投資者和財務分析師,建立完善會計信息服務體系;供給上,主要是完善獨立董事制度,建立民事責任追究制度和股東集體訴訟制度,加強會計職業道德建設。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。Responsibility accounting under modern enterprise system
淺談現代企業制度中的責任會計Talking about the responsibility accounting under the modern enterprise system
淺談現代企業制度下的責任會計This paper set forth the internal audit principle, such as independent, objectivity, benefit, efficiency. accordingly, this paper set up the internal audit system of state - owned commercial bank and the internal audit mode of commercial bank under the supervision by the audit committee leaded by the board of supervisors. this paper definitude the internal audit in concern on the internal audit system, such as the aim, scope, function, content, mode, emphases and resort
本文提出了商業銀行內部審計制度重建的原則:整體性原則、動態性原則、審計環境適應性原則、效益性原則、人本原則、責任原則,並在此指導下,構建了國有商業銀行的內部審計制度體系,建立了監事會領導下的審計委員會為主導的商業銀行內部審計模式,在國有商業銀行內部審計機制方面,明確了國有商業銀行內部審計的目的、職能、內容、方式、重點、手段。Processing decided that, because of rufi in mother tongue exchange aspect some questions, cannot comprehend rl to indicate promptly, lacks the understanding to the trade union raid system, causes this wrong occurrence, its myself must have certain responsibility, deducts its mistake to collect goods total score ( 40 + 5 + 5 + 5 + 5 ) to equal for 60 points, collects the bop goods to decompose, the boe goods delivers the trade union warehouse
處理決定,因rufi在母語交流方面的一些問題,不能及時領會rl表述,對公會raid制度缺乏認識,導致此次錯誤發生,其本人應當負有一定責任,扣除其錯誤拾取物品總分( 40 + 5 + 5 + 5 + 5 )合計60分,所拾取bop物品分解、 boe物品上交工會倉庫。Thoughts on modern enterprise system and responsibility accountant
現代企業制度與責任會計之我見Study on the developing strategy of datong ' s building materials industry
談現代企業制度下責任會計體系的構建分享友人