預期會計 的英文怎麼說
中文拼音 [yùqīkuàijì]
預期會計
英文
forward accounting-
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。A ten-year master plan includes programmes to improve schools, assist minority businesses, provide job training and employment as well as cultural opportunities and recreations.
總計劃預期十年完成,其中包括擴建學校、資助有色人種興辦實業、提供職業訓練和就業機會以及新建文化娛樂場所等項目。From russia " judicial reform, the author turn over to think. - judicial reform should be designed and pushed on the base of actual level of country ' s economic and social condition ; judicial reform is bound by a common cause with politics ; reform should not be designed to be a type of misconstructions and instant collapse, concrete reform must be harmonized with the whole judicial reform
俄羅斯司法改革取得了一定的成效,但與《構想》的預期效果相比仍有很大反差,由此對俄羅斯司法改革進行了反思:司法改革應當在國家的經濟和社會生活的現有水平的基礎上設計和推進;司法改革與本國的政治休戚相關;改革不應被設計成破壞性、瞬間崩塌型的;具體改革措施須與司法改革的全局協調一致。Other factors that were found to have positive effects on soil nutrients include the multiple cropping index and the practice of plowing stalks back into the land. these findings lead to several policy recommendations. first, it shows that economic variables are very important in determining changes in soil fertility, and therefore the theory and method of economics should be taken seriously by soil scientists
然後,根據理論預期以及單因素分析結果,我們建立了土壤肥力變化的社會經濟及政策影響因素模型,分別採取差分和固定效應兩種具體模型形式,對各種可能的社會經濟及政策因素對土壤肥力變化影響的方向和程度做了定量估計。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。The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable
本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析,指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值,在會計上則體現為可收回金額低於資產歷史成本,是不同環境下對同一資產進行計量時所產生的計量差異;並剖析了資產發生減值的原因。To get in vivo evidences that apoplast calmodulin con 1d regulate plant growth and development process, a chimeric secretion form of calmodulin binding peptide, which contains a signal peptide, a calmodulin binding domain and a c - myc epitope was constructed. the chimeric gene was introduced into arabidopsis. it was expected that the overexpression of this chimeric protein could be secreted into cell wall and bound to apoplast calmodulin, which could reduce the apoplast calmoduin concentration to make an apoplast camodulin " antisense " plant. by observing the potential phenotype change of apoplast calmodulin " antisense " plant, the in vivo function of apoplast calmodulin on plant growth and developmental process could be speculated
但這些多是採用生理學手段和藥理學方法而得出的體外( invitro )實驗結果,為了取得質外體cam在植物生長發育過程中發揮重要作用的invivo實驗證據,根據動物中的一些研究方法,本實驗設計並構建了帶有信號肽、 cam結合肽( can小肽) 、 epitope ( c - myc )融合基因的載體,並將融合基因通過真空滲入法轉入擬南芥,預期過表達的融合蛋白將會被分泌到細胞外並與質外體cam相結合,這樣就會抑制質外體cam的功能,從而可以構建質外體cam的「反義」植株,通過觀察質外體cam 「反義植株」的表型改變,就可以推斷質外體cam在植物生長發育過程中的功能。At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system ; then, with the reform the classification setup of government revenue and outlay, we should make great effort to establish the government financial accounting system in the future. our government accounting and financial reports can be improved by adopting the good practice in public sector accounting and financial reporting around the world and the successful experience in the reformation of china " s enterprise accounting and financial reports
在具體改革步驟上,我認為可以分兩步走,首先,在近期根據經濟發展和財政管理改革的需要,針對當前迫切需要解決的問題,對現行的預算會計制度採取必要的改進措施;然後,在經濟體制和財政管理制度不斷深化改革的過程中,努力創造條件,推進預算會計制度向比較規范的政府會計制度轉換,建立符合社會主義市場經濟體制要求的,與國際慣例相一致的中國政府會計制度。Major changes or updates are not expected in 2003 pending the finalisation of pillar 3 of the new basel capital accord and the adoption of international accounting standards on financial instruments in hong kong, both of which would entail significant changes in disclosure requirements
由於巴塞爾委員會《新資本協定》第3部分仍有待完成,本港亦將會對金融工具採用國際會計標準,而兩者將會對披露資料的要求帶來重大改變,因此預期2003年不會有大幅度的變動或更新。Citigroup expects to post a 0m fourth - quarter loss in its janpanese consumer finance business and will shut down 80 percent of its consumer finance branches in the country in response to a forecast decline in profitability due to new government limits on lending rates
花旗集團預期宣布第四季度在日本的個人貸款業務將有3億7千萬美元的損失,因預計日本新政府在貸款利率上的限制會引起利潤下降,花旗集團還將關閉在日本的80的個人貸款分支機構。The decline in consumer prices is expected to ease further over the course of 2001, and is likely to revert to a small year - on - year increase towards the end of the year
預期消費物價下跌的速度在2001年內會進一步減慢,並有可能在接近年底時出現小幅度的按年計增長。" in view of the buoyancy of the residential property market and new flats offered to the market in early january, we expect the growth of residential mortgage loans will continue to rise quite rapidly in january, " said mr carse
簡達恆說:由於不少貸款申請在審批中,故預期住宅物業按揭貸款在二月份會繼續迅速增長。我們在一月底建議銀行收緊貴價物業的按揭成數時,已預計會出現有關情況。They forecast that mr powell would romp home in the expected october election
他們預計,鮑威爾先生會在預期十月份舉行的競選中輕易獲勝。Article 16. any enterprise with foreign investment and any establishment or place set up in china by a foreign enterprise to engage inproduction or business operations shall file its quarterly provisional income tax return in respect of advance payments with the local tax authorities within the period for advance payments of tax, and it shall file an annual income tax return together with the final accounting statements within four months from the end of the tax year
第十六條外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所應當在每次預繳所得稅的期限內,向當地稅務機關報送預繳所得稅申報表;年度終了后四個月內,報送年度所得稅申報表和會計決算報表。Article 16 enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of china dealing in production or business operations shall, within each period of time for the advance payment of income tax, submit the income tax declaration forms for the advance payment to local tax organs ; and shall, within four months after the end of a tax year, submit the annual income tax declaration forms and final accounting statements
第十六條外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所應當在每次預繳所得稅的期限內,向當地稅務機關報送預繳所得稅申報表;年度終了后四個月內,報送年度所得稅申報表和會計決算報表。During the transforming period of economic system, the outer supervision and the binding facilities lag behind, and the management of fund is in chaos, and the accounting information is often false
它是在我國經濟體制轉軌期間,外部監督與約束手段嚴重滯后,預算外資金管理混亂,會計信息失真現象比較普遍的情況下產生的。Article 7 the term " financial commitment " shall refer to the case wherein the legislative authority authorizes the administrative authority to bear debt through juristic act for the national treasury during the current budgetary fiscal year and commit itself to disburse the expenses in the following fiscal years
第7條稱未來承諾之授權者,謂立法機關授權行政機關,于預算當期會計年度,得為國庫負擔債務之法律行為,而承諾于未來會計年度支付經費。Every july and august when the semiannual reports are issued, facing the reports numberless as the sand, one question is asked : is the information disclosed in the semiannual report useful ? this dissertation attempts to answer this question empirically using the “ event study ” method. this article divides into five parts
本文在中期財務報告理論和有效資本市場理論的基礎之上,運用事件研究的方法,以「異常報酬率」和「未預期會計收益」為主要分析手段,以簡潔的數學工具,對中期財務報告的信息含量進行了實證分析。So in 1998, when we, together with hawoong jeong and r ka albert of the university of notre dame, embarked on a project to map the world wide web, we expected to find a random network
所以在1998年,當我們與美國聖母大學的鄭夏雄及艾伯特合作,展開描繪全球資訊網的計畫時,原本預期會找到一個隨機網路。In addition, a package of tax reduction unveiled in the budget for financial year 1998 99 is expected to stimulate respectable spending and investments
此外,一九九八九九財政年度預算案中公布的寬減稅項計劃預期會刺激消費和投資。分享友人