預算及會計法 的英文怎麼說

中文拼音 [yùsuànjíkuàijìfǎ]
預算及會計法 英文
budget and accounting act
  • 預 : Ⅰ副詞（預先; 事先） in advance; beforehand Ⅱ動詞（參與） take part in
  • 算 : Ⅰ動詞1 （計算數目） calculate; reckon; compute; figure 2 （計算進去） include; count 3 （謀劃;計...
  • 及 : Ⅰ動詞1 （達到） reach; come up to 2 （夠得上; 比得上） can compare with; be comparable; be up to ...
  • 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...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 預算 : budget1991
  1. At last, i have advanced the suggestion that how to make improvement from treasury management system reform, budget made reform, budget accounting reform and other match measures

    最後，從國庫管理體制改革、預算編制改革、預算會計制度改革以及其他配套措施的改革等方面，提出了一些如何完善的想法。
  2. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  3. The author considers as follows : ( 1 ) we should understand how to define the price of architecture products the cost of engineering and the price of engineering, we should compare the connotations of plan price, float price and market price, we should clarify how engineering cost and architecture installation engineering cost are formed and what is the difference between balance price and final accounts price ; ( 2 ) through analyzing and comparing the account bases and composing contents of enterprise individual production cost and social average production cost, analyzing from the design mechanism ' s function of auction and bid and the purpose of actualizing auction and bid, we can confirm that the foundation that the titles are weeded when judged is enterprise individual production cost, not social average production cost ; ( 3 ) the author considers there is diverge between shop drawing budget based on ration and auction and bid, carrying out bill quantity of construction works can advance the formation of cons truction - product market price, also is the outset and integrant route to close international, but though code of valuation with bill quantity of construction works has a lot of advantage to advance the form of architecture market price, we also see it has lack and it should be amended

    針對以上問題，筆者認為：應該了解建築產品價格與工程造價、工程價格是如何界定的、比較建築產品的計劃價格、浮動價格與市場價格的含義，搞清楚工程造價的構成和建築安裝工程費用的構成以及竣工結算價格與決算價格的區別；通過分析、比較建築產品的「社會平均生產成本」和「企業個別生產成本」的計算依據和構成內容，從招標投標的設計機制的功能和實施招投標的目的來分析，確認在評標中剔除低於成本價標書的依據是投標企業的個別生產成本，而不是社會平均生產成本；筆者認為以定額為計價依據的施工圖預算方法與招標投標之間存在悖論，工程量清單計價的推行是對建築產品市場價格形成改革的推進，也是建築產品價格形成方式與國際接軌的開端與必經之路，但是也必須認識到雖然《建設工程工程量清單計價規范》具有推進建築市場價格形成的諸多優勢，但仍存在不足與需要完善的地方。
  4. 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。
  5. Adopting a method of on - the - spot study and investigation, the allthor of this dissertation has systematically analyaed the present situation of the financial administration of wolong tounship, wolong district of nangang city and provided a thorough and profound analysis to the financial administrative system of that particular township. in doing so, the article reveals that the management of financial affairs is the material base on which political power at reass - roots level and other social organizations depend for survival and exercise of their function. it then points out the existing problems and drawbacks in the present township system, and proposes some formulas and solutions after seeing through the appearance to get at the essence. in the lastpret of the article, moving from typical to general and looking form the perspective of the relationships between the tounship financial administration and the local administrative organizational reform, the author prebes into the tendency of the village and township administrative system reform - the separation of government and egterprises, enforcing supervisition of financial affairs and management of budgetary and extrabudgetary capital, appointing accounts, constructing the model of " small government and big society ", and building up political power at grass - roots level to tace the 21st century

    本文採用了實地調查研究的方法，系統分析了南陽市臥龍區臥龍崗鄉現行的財務行政狀況，對該鄉財務行政體制進行了深入透徹的剖析，揭示了財政財務管理是基層政權及其它社會機構賴以存在和發揮職能的物質基礎這一命題，指出了現行鄉級體制中存在的問題和弊端，並透過現象看本質，提出了解決問題的方案和辦法；在最後部分由典型推向一般，從鄉級財務行政與地方行政機構改革關系的角度探討了鄉鎮行政體制改革的趨勢? ?政企分開，加強財政財務監督，強化預算內外資金管理，實行會計委派，構築小政府大社會的模式，建立起面向二十一世紀的基層政權。
  6. Aiming at the characteristics of its management, the paper synthetically utilizes the knowledge and methods in the fields of the theory of corporation pre - warning management, system theory, the management ways of the enterprise, behavior science, sociology and statistics, and so on. from the angle of organization, the paper expounds the accidence cause, the principal, the process, the behave modes and the results led to the risk by management system, utilizing by various methods, such as field survey, examples analysis, the investigation of questionnaire, the judge of the major eleme nts, the blur judgments of the computer model, and it attempts to seek for a pre - warning method which can describe, expect, judge, evaluate and control in advance the railway risk and incidences

    針對鐵路機車運行管理的特點，本論文綜合地運用企業預警管理理論、系統論、企業管理學、行為科學、社會學、統計學等多學科、多領域的知識和方法，從組織的角度出發，通過實地調查和問卷調查、實證分析、主成分判斷，計算機模型等手段，對中高速機車車輛交通安全事故的成因、機理過程、表象及結果進行較深入的研究，探求一種對風險和危機能有效明確的描述、預測、預報、評價、控制的預警管理方法。
  7. From the viewpoint of the interactive relationship between modern pension scheme and productivity, this paper observed the function and prospect of occupational pensions in china within a background consisting of population structure, labor productivity, and finance environment, utilized simulation and scenario analysis in actuarial models to estimate and analyze the effect of occupational pensions in the replacement rate of urban retired employees, then pointed out the magnification effect of occupational pensions in increasing the replacement rate and the higher efficiency in improving retirement income of urban retired employees. it also predicted the size expectation of occupational pensions during 2002 - 2010 in china, described the function of occupational pensions in developing the capital market and improving the labor productivity, especially emphasized the higher probability of occupational pensions to play the role of institutional investors compared with basic pension. in short, this paper proved the positive meaning of developing occupational pensions from micro - level and macro - level respectively, and brought forward corresponding policy suggestions

    本文立足於現代社會養老保險制度與生產力之間的互動關系這一視角，把對我國企業年金作用與發展空間的考察置於包括人口結構、勞動生產率、金融環境等諸多因素的經濟大背景下，在精算模型中運用模擬（ simulation ）和情景分析方法，對企業年金對我國退休職工養老保險收入替代率的影響進行了定量分析和預測，指出了企業年金在提高退休職工收入替代率方面的放大作用，以及比基本養老保險在提高退休職工收入方面的更高效率；並對我國企業年金2002年- 2010年的預計發展規模做了預測，闡述了企業年金對我國發展資本市場和提高勞動生產率的意義，著重指出了企業年金較之基本養老保險基金充當資本市場機構投資者的更大可能性。
  8. According to the original forecast, the government would have submitted 106 projects to the public works subcommittee ( pwsc ) and fc of this council for funding approval in the 2002 - 03 legislative session. however, owing to deviations between the actual and planned progress of certain projects, we have eventually submitted a total of 84 projects to this council, of which 76 were included in the original forecast while 8 were not

    政府在2002 - 03立法會會期，原本預算向立法會工務小組委員會及財務委員會提出106項工程的撥款要求，但由於有些工程項目的進展跟計劃中有出入，我們最終向立法會提交了原本預算中的76項及8項不在原本預算中的項目，合共84項撥款申請。
  9. The surface panel method has been applied to predict the hydrodynamic performance of highly skewed propeller. the surface of propeller and its trailing vortex are discreted by a number of small hyperboloidal quadrilateral panels with constant source and doublet distribution. for highly skewed propeller, the conventional method generating grid oriented along constant radii will result in a high aspect ratio and a high skewness and a twist panel near the propeller tip on blade surface, which result easily in incorrect calculation results of velovity on blade surface, even in iteration divergence and calculation failure. a “ non - conventional grid ” is developed to acoid these problems. this grid can effectively solve the problem of the calculation and convergence for highly skewed propeller. the non - linear kutta condition of equal pressure on upper and lower at the trailing edge is executed by the iterative procedure. by sample calculating, the obtained results are satisfied the experimental data

    採用面元法預報大側斜螺旋槳水動力性能，螺旋槳表面及尾渦面離散為四邊形雙曲面元，每個面元上布置等強度源匯和偶極子分佈.對于大側斜螺旋槳而言，槳葉表面採用常規的等半徑網格劃分方法在近葉梢處將導致大展弦比、大側斜和扭曲面元，這容易使槳葉表面速度的計算結果不正確，甚至會導致迭代過程發散及計算失敗.文中建立了一種「非常規網格」劃分方法，能有效地解決大側斜螺旋槳的計算和收斂問題.槳葉隨邊處通過迭代實現非線性等壓庫塔條件
  10. The problem of urban sustainable development and urban water resources utilization facing the world today was discussed. the basic condition of tengzhou and tengzhou city was briefly introduced and the water resources of tengzhou and the present conditions of water resources utilization were considered by the paper. the present conditions, water demand and supply of urban water resources of tengzhou city were also analysed in detail

    論文簡明闡述城市可持續發展與城市水資源利用管理面臨的問題，簡要介紹了滕州市及城市的基本經濟社會概況，計算分析了滕州市水資源及其特點與城市供水、用水模式；用灰色系統模型（ gm與gem ）等六種方法預測了城市未來時期的需水量，並進行了供需平衡分析。
  11. The company provide a broad range of professional service including registered capital verification, auditing accounting statement of enterprises, assets appraising, corporate merger, division, disbandment, bankruptcy and liquidation auditing, corporate accounting counselor, accounting consulting, training of financial accounting personnel, construction budget and final accounts

    事務所業務范圍包括：驗證注冊資本、企業會計報表審計、辦理各類資產評估、承辦企業合併、成立、解散、破產清理審計、司法鑒定、擔任企業會計顧問、提供會計咨詢、培訓財會人員、建設項目的預（決）算，標底的編制及審核等業務。
  12. On the basis of a full investigation and study and an integrated analysis of the geological setting and rock - mass mechanical environment of the bank slopes of the hydroelectric project area on the mainstream of the jinsha river and by combining the qualitative analysis with the quantitative evaluation, the authors calculated the instability of the sliding masses according to 1 / 8 and 1 / 11 of the total cubic capacity of the materials falling into the river and the surge wave heights at the falling sites as well as at the xiangjiaba and xiluodu dam sites and in adjacent townships according to the calculation method of the surge wave diagram given by the american society of civil engineers, made the risk evaluation of the bank slope instability with respect to the operation safety at the dam, safety of the cities and townships around the reservoir and safety of the reservoir operation, and put forward precautionary measures for bank slope instability

    摘要筆者通過調查研究和綜合分析金沙江幹流水電工程區岸坡地質背景和巖體力學環境條件，定性分析與定量評價相結合，採用與三峽工程庫區岸坡失穩危險性評價相類比的方法，針對崩滑體失穩按總體積的1 / 8和1 / 11入江方量進行了計算和按美國土木工程學會涌浪圖解計演算法計算了入水點及在向家壩壩址、溪洛渡壩址和鄰近城鎮的涌浪高度，並圍繞大壩施工安全、庫區周邊城鎮安全，水庫運營安全等方面對岸坡失穩的危險性進行了評價預測，提出了岸坡失穩的防治對策。
  13. We do not expect that institutions will incur significant compliance costs or resource requirements in adopting the " default " approaches, that is the standardised approach to credit and market risk and the basic indicator approach to operational risk

    我們設定了計算信貸及市場風險的標準方法，以及計算業務運作風險的基本指標方法，並且預計認可機構在落實這兩套方法時不會牽涉大的費用或資源配套。
  14. Last week congressional leaders called for elimination of the legal barriers between military and domestic spending, which would make it easier for congress to use pentagon cutbacks for other federal programs

    （冷戰結束，美國可以大幅度刪減國防預算而不危及國家安全）上周國會領袖呼籲消除軍事開銷與內政支出之間的法律障礙，讓國會得以使用五角大樓刪減的預算來支援其他的聯邦計劃。
  15. The panel discussed papers on sil re. methodology for the evaluation of economic internal rate of return, configuration of sil, protection works for north hong kong island line, job opportunities to be created and examples of eirr calculations

    事務委員會討論南港島鐵路的文件中有關經濟內部回報率的評估方法南港島鐵路的規劃北港島線的路線預留工程所帶來的就業機會，以及經濟內部回報率的計算實例等事項。
  16. This article is based on the theories of enterprise income tax and accounting, from supervising and controlling tax source, drawing experiences from the west countries who have the better mechanism of how to supervise and control the tax, joining together the native supervising and controlling, after analyzing how to afnrm and calculate the income sum, how to supervise and control, put forward the method of how to supervise and control the income sum which should be taxed. from estimating the business enterprise income should be taxed, analyze the method of supervising and controling enterprise income before taxing, established and analyzed the model of income predicting, and tested the reliabilities

    本文以企業所得稅和財務會計理論為基礎，從完善稅源監控理論出發，借鑒西方發達國家現行相對比較完善的稅源監控手段，結合國內企業所得稅稅源監控情況，對企業所得稅稅源? ?應納稅所得額的認定、計算以及監測與控制進行分析，提出應納稅所得額監測指標和控制方法。從企業所得稅收入預測的角度，分析了企業所得稅稅源監控預測的方法，建立了收入預測的計量模型並進行了實證分析，檢驗了計量模型的可靠性。
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