annual accounting 中文意思是什麼
annual accounting
解釋
年度決算- annual : adj. 1. 每年的；年度的；一年（一次）的。2. （植物）一年一生的，一季生的。n. 1. 一年生[一季生]植物。2. 年刊，年報，年鑒。adv. -ly 年年，每年。
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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In the first half of 2004, for example, the u. s. current account deficit was $ 594 billion ( at a seasonally adjusted annual rate and on a national income and product accounting, or nipa, basis ) or 5. 1 percent of gdp
財政部還表示，沒有任何一個美國的主要貿易伴在2004年上半年出現過1988年貿易法要求財政部根據具體標準鑒定的、被列入貨幣操縱國名單的行為。 -
The financial secretary announced in the 2001 - 02 budget speech the administration s initiative that starting with the accounts for 2002 - 03 the government would publish two separate sets of annual accounts, one under the existing cash accounting convention and the other prepared on the accrual basis
財政司司長於2001至02年度的財政預算案演詞中宣布，由2002至03年度的帳目開始，政府將會分別以現行的現金收付制及應計制會計發表政府周年帳目。 -
For the current accounting model of futures exchange and the accounting model of futures broking firm, the dissertation considers them suitable. but there are still some rooms for innovation in the accounting of the initial margin, the annual association dues, the membership fees and the seat fees
對于期貨交易所和期貨經紀公司利率期貨會計，認為現有會計處理模式較為適用，但在客戶基礎保證金、會員資格費、年會費和席位使用費、席位佔用費的會計處理上有待商榷。 -
Article 38 all the accounting documents, except those which should be permanently kept or which are related to unsettled accounting events, shall be kept for at least five years after the completion of annual closing procedures
第38條各項會計憑證，除應永久保存或有關未結會計事項者外，應于年度決算程序辦理終了后，至少保存五年。 -
Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that ， it is also depicted the influences from interim accounting changes ， the accounting of two special gains and losses items ， the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee
首先通過有關定義的介紹，指出通常意義下的中期財務報告是相對于年度財務報告而言的，是企業在正常經營情況下定期對外披露、且涵蓋期間短於一個完整會計年度的財務報告。然後在此基礎上，圍繞誰是財務報告信息的使用者、他們需要哪些信息，以及企業應該提供哪些信息，推斷出中期財務報告的側重點對于年度財務報告應有所不同，但從本質上講，兩者都屬於一種不完全循環期間的定期報告，都具有滿足信息使用者決策需要的共同目標。 -
For instance, accounting standards issued jointly by the pboc and the ministry of finance in 1993 and a notice on interest calculation issued by the pboc to banks in 2005 specify how the annual, monthly, and daily rates should be derived from each other
例如，人行與財政部在1993年聯合發布的會計標準，以及人行在2005年向銀行發布的利息計算通告，都訂明了年利率月利率及日利率如何互相換算。 -
It also has real necessity to our country. this article focuses on the difference between profits after taxation of the dual annual reports, audited by native or foreign cpas separately, of the ab listed companies, as a cut - in point to assess the quality of the native accounting information. the whole article will be spread out in five dimensions, including comprehensive view, inter - sector comparison, cause research, dynamic analysis and inter - market comparison, discussing about the characteristics of the differences between the profit data disclosed in the native annual reports and that required by the international standards and the bottleneck of the quality limits of our accounting information
本文以1998 2000年ab股公司年報境內外審計后的稅后凈利差異作為研究國內會計信息質量的切入點，分總量、行業、致因、動態分析、兩市比較五個維度，集中探討了我國會計盈餘數字與國際標準之間差異的分佈特徵及制約我國會計信息質量的瓶頸所在，對于牽涉較廣機制層面的根源，本文只做簡單的評述，而將文章的重點放在對差異本身的特點與制度層面的分析。 -
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。 -
To accommodate this new urban population, the country needs a huge amount of resources, currently accounting for 40 per cent of the world s total annual cement consumption and 30 per cent of the annual steel consumption
為了解決城市新增人口的住房問題，我國需要大量的資源和原材料，目前我國的水泥年消費量佔全世界消費總量的40 ，鋼材年消費量佔世界消費總量的30 。 -
To accommodate this new urban population, the country needs a huge amount of resources, currently accounting for 40 per cent of the world ' s total annual cement consumption and 30 per cent of the annual steel consumption
為了解決城市新增人口的住房問題，我國需要大量的資源和原材料，目前我國的水泥年消費量佔全世界消費總量的40 ，鋼材年消費量佔世界消費總量的30 。 -
For example, in the establishment of companies, hong kong companies can set up arrangements for the clients, clients can arrange for the establishment of overseas companies including overseas offshore companies and other companies such as chinese companies ; in the establishment of various companies while success bridge could arrange various ancillary services for their clients, including the secretary of commerce, the annual report or accounting services such as trade marks ; again, in the area of corporate governance, sir bridge can search for customers with the company, the hong kong office facilities leasing, opening bank accounts to assist, company information changes, the directors appointed or dismissed, or a registered capital, and help telephone switching, and other services
例如，在成立公司方面，即可為客戶安排成立香港公司，亦可為客戶安排成立海外公司包括海外離岸公司和中國公司等其它公司在成立各種公司的同時，凱橋還可為客戶安排各種配套服務，包括商務秘書會計年報或商標注冊等服務又如，在公司管理方面，凱橋可為客戶提供公司查冊香港辦公設施租賃協助開立銀行賬戶公司資料變更董事委任或辭退增減注冊資本和代辦電話轉接等各種服務。 -
Accounting earnings is the key index in all accounting information, which not only reflects the past outstanding achievement, but also forecasts the growing prospect of listed companies combined with other indexes. after the publication of annual financial reporting of listed companies, investors usually evaluate the achievement of different companies by accounting earnings index when they select objects in numerous listed companies. in securities market, legislation and administration institutions value and supervise the whole course from coming into the market to exiting from the stock market by earnings index. recognition of the stock listed company, the confirmation of issuing price, absorbing new capital from market, st and pt, which have osculation connections with earnings index
另一方面，在實踐中，會計盈餘指標業是應用頻率非常高的財務要素，證券分析師和投資者大多會採用這一指標來評價不同公司間的業績，並預測其未來的發展前景。而在證券市場的監管上，立法、行政機構也是廣泛使用會計盈餘指標對公司從招股上市到摘牌下市的全過程進行評價和監督，其中股份上市公司的認定、上市發行價格的確定、上市公司的再融資、股票交易的特別處理、暫停上市和摘牌等都與盈餘指標有密切的聯系。 -
Clause requiring the keeping of sufficient records of income and expenditure including donation receipts, proper accounting books and compilation of annual financial statements ; and
F規定備存足夠的收支紀錄包括捐款收據妥善的會計帳目及每年編制財政報告的條款 -
The annual accounting statements and liquidation accounting statements of a foreign - capital enterprise shall be prepared in accordance with the provisions of the chinese competent departments for financial and tax affairs
外資企業的年度會計報表和清算會計報表，應當依照中國財政、稅務機關的規定編制。 -
Annual accounting, books, and statistics, as prescribed by law
關于依法辦理歲計會計事項併兼辦統計事項。 -
Annual accounting requirement
年度決算要求 -
Annual accounting statement
年度會計決算 -
Annual accounting date
年結日期 -
The qualification approved by the certified public accountant association to undertake the auditing of annual accounting statement of large - scale enterprises
山東省注冊會計師協會認定的承辦大型企業年度會計報表審計資格。
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