賬款會計 的英文怎麼說
中文拼音 [zhàngkuǎnkuàijì]
賬款會計
英文
ap accountant-
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。The content of form of business accounting of summary table of proof of program content charge to an account includes 8 fields commonly : ( 1 ) the work out of primitive proof collect of business of will congener economy becomes pool primitive proof ; ( 2 ) according to primitive proof or collect primitive proof weaves proof of charge to an account ; ( 3 ) according to proof of charge to an account medium gathering proof is mixed pay journal of cash of do as you wish and bank deposit journal ; ( 4 ) the basis is original proof, swing total primitive proof and proof of charge to an account to register concerned detail to classify zhang ; ( 5 ) register total classification zhang according to summary table of all sorts of proof of charge to an account ; ( 7 ) be the same as journal and detail classification total classification zhang to undertake checking regularly ; ( 8 ) fixed basis total classification and forms for reporting statistics of accountant of work out of detail classification zhang
程序內容記賬憑證匯總表核算形式的內容一般包括八個方面: ( 1 )將同類經濟業務的原始憑證匯總編製成匯總原始憑證; ( 2 )根據原始憑證或匯總原始憑證編制記賬憑證; ( 3 )根據記賬憑證中的收款憑證和付款請便現金日記賬和銀行存款日記賬; ( 4 )根據原始憑證、蕩總原始憑證和記賬憑證登記有關的明細分類賬; ( 5 )根據各種記賬憑證匯總表登記總分類賬; ( 7 )定期將日記賬和明細分類同總分類賬進行核對; ( 8 )定期根據總分類和明細分類賬編制會計報表。They can also reveal lies : because many chinese companies are functionally dead but legally alive, their debts remain as receivables on the balance sheets of other chinese companies, creating an accounting nightmare
清算可以揭穿謊言:由於許多實際上已經停止運營的中國公司在法律上卻有效存在,因此它們的債務仍然作為其它公司資產負債表的應收賬款而存在,由此製造了會計事務上的夢魘。Cashier personnel calls treasurer in one ' s early years, manage the debt pass in and out of an unit directly, to audit, accountant so archives keeps and a few post such as charge to an account cannot hold two or more posts concurrently
出納人員在早年稱作司庫,直接治理一個單位的錢款進出,所以對稽核、會計檔案保管和記賬等幾個崗位不能兼職。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。If authentic evidence makes clear ( wait according to contract or consultative agreement ) the advertisement fee that the company pays actually, its corresponding concerned advertisement service will be in future is obtained inside a few financial year, criterion this period the advertisement fee that pays actually should regard imprest zhang as the paragraph, inside each financial year that accepts advertisement service, agree according to bilateral contract or agreement each period the scale that accepts advertisement service in installment plan enter increase and decrease
假如有確鑿證據表明(按照合同或協議約定等)企業實際支付的廣告費,其相對應的有關廣告服務將在未來幾個會計年度內獲得,則本期實際支付的廣告費應作為預付賬款,在接受廣告服務的各會計年度內,按照雙方合同或協議約定的各期接受廣告服務的比例分期計入損益。Before that, the corporation should first open a basic deposit account or a general deposit account ( " settlement account " for short ) for the accounting of normal economic activity
在此之前,企業必須開立一個基本存款賬戶或一般存款賬戶(簡稱"結算賬戶" ) ,用於正常經濟活動的會計核算。Posam issued negative invoices with respect to these sales, and reflected the non - payment in its accounting records by showing a credit to accounts receivable and a debit to sales, thereby reversing the entries that recorded the sales
Posam出具了有關這些銷售款的負項發票,並把未付款項在會計記錄中反映了出來,顯示為應收帳款的貸方金額和銷售款項的貸方金額,從而抵消了記錄這些銷售的入賬。( 2 ) takes part in the process of making decision and control, while provides information for company mergers involved in asset reorganization, ( 3 ) meets the demands for information of asset reorganization of creditors, state departments and other parties relating to the company. asset reorganization consists of preparing phase, implementing phase and integrating phase, and each phase concerns different accounting problems. chapter 3 " researching on basic theory of asset reorganization accounting " discusses the influence on accounting postulate and accounting principals caused by asset reorganization
重組實施階段會計工作的主要內容包括: ( 1 )在談判過程中,根據雙方的預測進行成本效益的跟蹤分析,為決定是否接受對方的條件以及尋求各方能夠接受的條款提供依據; ( 2 )進行財產清查,並依法對資產價值進行評估或確認; ( 3 )進行兼并前的審計和調賬工作; ( 4 )依法對資產重組過程中的事項進行會計處理並按規定進行信息披露。Progress rewards will only be available providing the member ' s account is financially up to date and the member does not violate the terms and condiions of this program
會員有資格獲得進步獎的前提是:已激活會員賬戶財務功能且該會員未違反計劃條款。A nominal fee plus the withdrawal amount will be charged to your account for each transaction
每次提款均須繳付服務費,此費用將會連同提取款項一併計算在商務卡賬戶內。Police also arrested four other persons in the money - lending agents concerned. about $ 162, 500 worth of cash, three sets of computer system, more than 2, 500 debtor records and some accounting books were seized during the operation
警方在行動中亦搜獲十六萬二千五百元現金,三部電腦、超過二千五百名貸款人的記錄及會計賬目。The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion
實證結果顯示:舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重,更差的短期償債能力,更低的應收賬款周轉率、調整后每股現金和股權集中度,也更容易被注冊會計師出具非標準無保留審計意見。Given the accounting did not understand the company ' s businesses, except for the hands of customers agency work, i am also responsible for the company ' s business on the receipt and payment accounts, timing and foreign clients, the local agent and related factories paid, timely issuance of foreign invoices and collect accounts receivable
鑒于會計不了解公司業務情況,除了負責自己手上的客戶代理工作外,我還負責公司業務上賬款的收付工作,定時和國外客戶、各地方代理及相關工廠對帳,及時開具國外發票並催收應收賬款。Then, the dissertation researches how to operate receivables securitization in china, including some aspects as follows : how to realize ture sale and away from bankruptcy of receivables, how to price receivables, obstacles in the course of credit enhancing and evaluation, giving some effective measures to solve these obstacles, putting forward accounting principle, analysing tax problems and giving material measures keeping away risks which are faced in receivables securitization, etc. finally, this dissertation studies one case, and gives referrible model for practising receivables securitization in our country
其次,本文對實施應收賬款證券化進行了實務研究,主要包括:應收賬款的真實出售和破產隔離的實現以及如何對應收賬款進行估價、在我國進行信用增級和信用評級的障礙以及解決措施、提出了對應收賬款證券化進行會計處理的確認和計量原則、分析了交易的稅務處理問題、對應收賬款證券化交易進行了風險分析並提出了具體的風險防範措施等。B : before that, the corporation should first open a basic deposit account or a general deposit account ( " settlement account " for short ) for the accounting of normal economic activity
在此之前,企業必須開立一個基本存款賬戶或一般存款賬戶(簡稱"結算賬戶" ) ,用於正常經濟活動的會計核算。Transactions of octopus automatic add - value service, transactions payable to st. paul s co - educational college or its related entities ( e. g. autopay school fees ) and pre - set monthly donation to the council of st. paul s co - educational college charitable trust are excluded
八達通自動增值款額、所有繳付至聖保羅男女中學及與其有關機構之款額(例如:自動轉賬支付學費) ,以及捐助聖保羅男女中學校董會慈善信託基金之每月指定捐款概不計算在內。分享友人