非營利會計 的英文怎麼說
中文拼音 [fēiyínglìkuàijì]
非營利會計
英文
not-for-profit accounting-
After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it
通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。Discrimination of the conceptions of the budget accounting, government accounting and non - profit organization accounting
預算會計和政府會計及非營利組織會計概念辨析The new standards apply to all audits conducted under the corporations act audits as well as all audits undertaken by members of cpa australia of australian - based organisations such as sports groups and local schools as well as not - for - profit organisations such as community groups and charities
新審計準則適用於所有根據《公司法》規定應審計的行為，以及澳大利亞注冊會計師協會規定的澳大利亞境內的組織，例如運動俱樂部、學校、社區組織、慈善機構等非營利性組織。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。The fair affiliated transactions wouldn ’ t distort the financial position and operation result of the business. on the contrary, the unfair affiliated transactions would have bad impact on the quality of financial data due to unreasonable prices and the interests exchanged between the affiliated parties. it would make the information users hard to judge the financial position and earning power of the business and even to make wrong investment decisions
從會計的角度講，公允的關聯交易不會扭曲企業的財務狀況和經營成果，但是非公允的關聯交易由於存在交易價格的不合理以及利益在企業之間的轉移，因而會影響企業資產和收益的質量，進而影響企業會計信息的質量，這會使會計信息的使用者難以正確地判斷企業的財務狀況和盈利能力，從而做出錯誤的投資決策。This year, the big fish count is supported by the " project aware foundation " which supports initiatives designed to help with the recovery of the marine environment globally. the foundation is supported by padi which is one of the worlds leading educational institutions working on the development of scuba diving professionals and enthusiasts
Aware計劃基金會"是由padi全球其中一個致力培訓專業水肺潛水員和業餘愛好者的教育機構所成立的非營利機構，支持恢復全球海洋生態的計畫。At present. ngos in our country have initially formed a scale after long - term development, its special features are emerging and roes of functions perfecting. however, due to the various reasons in reality, ngos characteristics have yet to be fully demonstrated, such as development scale, functional structure non - government non - profit, willingness, self - government, organization and public welfare. its functions are also yet to be fully exercised in the government network featured with three - angle in one government organization 、 market organization and social self - regulation organization, and its role is also ambiguous. this essay exerts synthetically the fundamental tenets of public management, statistics, government economics, politics and related subjects, analyses comprehensively the ambiguity of ngos role definition, and puts forward pertinently the measures of role transformation by concrete ways of case analyses, history analyses and ecology analyses. this essay can be divided into three : part i : analysising the concepts of ngos. rearranging the related theory about
但現實中，由於多種原因，我國非政府組織的發展規模、功能結構以及其非政府性、非營利性、志願性、自治性、組織性和公益性等特徵還體現得不夠，在政府組織、市場組織和社會自治組織三位一體的治理網路中的功能還很欠缺，其角色定位存在很大的模糊性本文綜合運用公共管理學、統計學、政府經濟學、政治學等相關學科的基本原理和方法，通過個案分析、歷史分析、生態分析等具體方法對我國非政府組織角色定位的模糊性現狀進行全面深入地分析，並且有針對性地提出角色轉換的措施。Forecast on accounting system of non - for profit organization in china
展望我國非營利性組織會計體系的發展The council is a non - profit organization, made up of building industry leaders. it has a rating system for buildings called leadership in energy and environmental design or leed
這協會是由建築工業領導者組成的非營利的組織，擁有頭銜的建築物，這叫能量和環境設計統領（ leed ）The reform of the financial budget management of our country, the influence of non - profit organization accounting in western countries and the defect that exists in the present accounting standard for public institutions are the main reasons for the accounting reform in china public institutions
摘要我國財政預算管理制度改革、西方國家非營利組織會計的影響和現行事業單位會計準則制度本身存在的缺陷是事業單位會計改革的主要原因。Most nonprofits have only rudimentary financial systems, and the standard accounting packages on which they tend to rely are seldom conducive to tracking and understanding the true costs of operation
大多數非營利組織都只有最基本的財務系統，往往他們採用的標準會計包幾乎無益於記錄和了解運做的真實成本。His mother is a reading specialist at cora services, a nonprofit organization involved in remedial reading and math at philadelphia area parochial schools
母親在一家非營利性從事對費城地區教會學校閱讀和數學計算有困難的學生進行治療的cora服務機構當閱讀師。Managing director of equities, executive vice president, is a certified public accountant, chartered financial analyst, and certified financial planner. he manages portfolios for individuals, corporations, trusts, and non - profit organizations
的執行副總，具多項專業會計師及財務分析師證照，為個人公司信託及非營利組織提供理財服務。The rotary foundation is a not - for - profit corporation that supports the efforts of rotary international to achieve world understanding and peace through international humanitarian, educational, and cultural exchange programs
扶輪基金會是個非營利性組織，它支持國際扶輪的努力藉由國際人道計劃、教育及文化交流等計劃，以達成世界了解與和平成果。Senior administrators from mainland china organized by the department of social work of the chinese university of hong kong, the intensive training program for senior administrators of non - profit - making organizations in mainland china was completed successfully
由香港中文大學社會工作學系與中國青少年發展基金會合辦的第二屆中國非營利組織高級行政人員專業培訓計劃課程已完滿結束。The chinese university of hong kong offers intensive training for senior administrators from mainland china the department of social work of the chinese university of hong kong, together with the china youth development foundation, will offer an intensive training programme for 26 senior administrators of non - profit - making organizations in mainland china at cuhk from 10 - 29 september 2001
由香港中文大學社會工作學系與中國青少年發展基金會合辦的第二屆中國非營利組織高級行政人員專業培訓計劃課程將于本月十日至二十九日在香港中文大學舉行，今年共有二十六位來自中國內地的高級行政人員參加是次課程。This paper dissertates the problems in the accounting reform of the public institutions of our country : changing the public institution accounting into state - owned non - profit organization accounting in the accounting system of government and non - profit organization ; establishing a separate accounting system for the state - owned non - profit organizations ; adding accounting rules for economic transactions in central revenue and payment by the country and the government central purchase ; dividing the existing accounting factors of net assets into two accounting factors : funds and balance
筆者論述了我國事業單位會計改革的主要問題：將事業單位會計改變為政府與非營利組織會計體系中的國有非營利組織會計、單獨制定國有非營利組織會計準則、增加國庫集中收付和政府集中采購經濟業務會計核算的規定、將現行的凈資產會計要素分為基金和結余兩個會計要素等。With the generous funding from the asia foundation and the china youth development foundation, the department of social work was able to organize last year s training programme, which was the first of its kind, successfully
中國非營利組織高級行政人員專業培訓計劃的經費來自亞洲基金會及中國青少年發展基金會，而具體的執行工作則由香港中文大學社會工作學系負責。Governmental and non - profit organization accounting
政府及非營利組織會計Stan j. clark 、 charles e. jordan ： “ accounting for a not - for - profit organization " s fund - raising cost ”, 《 healthcare financial management 》, feb, 2001
李定清、張國康、章新蓉： 《中西政府與非營利組織會計比較研究》 ，重慶出版社， 2001年12月第1版。分享友人