賬務預算 的英文怎麼說
中文拼音 [zhàngwùyùsuàn]
賬務預算
英文
financial budget-
To oversee all the details yourself in person ; to be at once pilot and captain, and owner and underwriter ; to buy and sell and keep the accounts ; to read every letter received, and write or read every letter sent ; to superintend the discharge of imports night and day ; to be upon many parts of the coast almost at the same time ? often the richest freight will be discharged upon a jersey shore ; ? to be your own telegraph, unweariedly sweeping the horizon, speaking all passing vessels bound coastwise ; to keep up a steady despatch of commodities, for the supply of such a distant and exorbitant market ; to keep yourself informed of the state of the markets, prospects of war and peace everywhere, and anticipate the tendencies of trade and civilization ? taking advantage of the results of all exploring expeditions, using new passages and all improvements in navigation ; ? charts to be studied, the position of reefs and new lights and buoys to be ascertained, and ever, and ever, the logarithmic tables to be corrected, for by the error of some calculator the vessel often splits upon a rock that should have reached a friendly pier ? there is the untold fate of la prouse ; ? universal science to be kept pace with, studying the lives of all great discoverers and navigators, great adventurers and merchants, from hanno and the phoenicians down to our day ; in fine, account of stock to be taken from time to time, to know how you stand
親自照顧一切大小事務；兼任領航員與船長，業主與保險商；買進賣出又記賬；收到的信件每封都讀過，發出的信件每封都親自撰寫或審閱；日夜監督進口貨的卸落；幾乎在海岸上的許多地方，你都同時出現了似的； ? ?那裝貨最多的船總是在澤西岸上卸落的； ? ?自己還兼電報員，不知疲倦地發通訊到遠方去，和所有馳向海岸的船隻聯絡；穩當地售出貨物，供給遠方的一個無饜足的市場，既要熟悉行情，你還要明了各處的戰爭與和平的情況，預測貿易和文明的趨向； ? ?利用所有探險的成果，走最新的航道，利用一切航海技術上的進步； ? ?再要研究海圖，確定珊瑚礁和新的燈塔、浮標的位置，而航海圖表是永遠地改而又改，因為著計算上有了一點錯誤，船隻會沖撞在一塊巖石上而至於粉碎的，不然它早該到達了一個友好的碼頭了? ? ，此外，還有拉?貝魯斯的未知的命運； ? ?還得步步跟上字宙科學，要研究一切偉大的發現者、航海家、探險家和商人，從迦探險家飯能和腓尼基人直到現在所有這些人的一生，最後，時刻要記錄棧房中的貨物，你才知道自己處于什麼位置上。Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。Treasury single account system ( tsa ) is a system that changes the hierarchically transferring of financial capital and converges all the government ' s financial capital to the people ' s bank or the authorized agent banks to open single treasury accounts. when it needs to purchase goods or pay for the labors, the budgeting unit should apply and the treasury - disbursing department will audit the application. then the fund is directly transferred to the applicant
國庫集中支付制度，也叫國庫單一賬戶制度，是改變現行的財政資金層層撥付方式，將政府的所有財政性資金（包括預算內資金和納入預算管理的預算外資金）集中在人民銀行或指定代理銀行開設的國庫單一賬戶上，所有預算單位需要購買商品或支付勞務款項時，由預算單位提出申請，經國庫支付機構審核后，將資金直接從單一賬戶支付給收款人的制度。Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume
其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretations of accounting information as an aid to making business decisions
財會包括：財務系統設計、財政報表的準備、查賬、成本研究、發展預報、稅收、計算機運用及幫助財務決定的財務信息分析和表達。Summary table of proof of charge to an account presses accountant course collect, call course summary table again so, it rose to be record of concerned economy business before total classification zhang, undertake trying calculating the effect of the balance beforehand, its are basic format and the structure that computation expresses evenly are identical
記賬憑證匯總表按會計科目匯總，所以又稱科目匯總表，它起到了將有關經濟業務記錄在總分類賬以前，預先進行試算平衡的作用，其基本格式與計算平衡表的結構相同。Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretation of accounting information as an aid to making business decisions
譯文：會計包括設計會計制度、準備財務報表、審計賬目和對成本的研究報告、展開預測、收入所得稅的工作和計算機的運用，以及分析與解釋有助於制定商業決策的會計信息。分享友人