book audit 中文意思是什麼
book audit
解釋
審查帳簿-
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。 -
I am chongqing an unit company, the book of chinese newest tax law that gets beijing * * culture to transmit a center to send, money is met book, audit book adds up to 3, ask my company remit money goes to beijing 698 yuan, generation of the member that my duty wu is in charge of only orders he says, before long, really a person makes a telephone call, profess of revenue call wang gang, want us to pay buy
我是重慶一個單位公司，收到北京* *文化傳播中心寄來的中國最新稅法書籍、財會書籍、審計書籍共計三冊，要求我公司匯款到北京698元，他說是我稅務專管員代訂的，不久，確實有一個人打來電話，自稱稅務局的叫王剛，要我們付款購買。 -
Scope of services provided are still typical types, i. e. audit, taxation, book - keeping and company secretarial services, etc. more than 40 % of the replies claimed that they would benefit after china entered into wto. around 30 % of the replies showed interest in expanding their business to china. the factors they will consider included relationship with mainland clients and others, understanding of china cultures and policies and availability of capital, etc. the strategies they will consider in improving their business results are merging with other cpa firms, expanding scope of services, cutting down number of staff, lowering down salary level, reducing services fee and developing their business in china market, etc
本研究採用資料搜集形式輔以問卷調查，結果反映出大部份香港中小型會計師事務所的員工人數及業績都比不上過往；而業務范圍仍保持傳統審計、稅務、會計記帳、公司秘書等服務模式；有四成以上的回應者認為大陸入世會對其業績有正面影響；有三成以上回應者表示會到大陸執業；而若考慮到大陸執業，回應者稱主要的考慮因素為與內地客戶等之聯系、對大陸的了解及資金等，至於改善業績，回應者說主要會考慮與其它事務所合併、轉移本地業務范圍及重點、裁員減薪、減低服務收費、北上開拓業務等。
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