books audit 中文意思是什麼

books audit 解釋
簿籍審計
  • books : 簿冊
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  1. Any agency of the united states government making funds available to the institute in accordance with this act shall make arrangements with the institute for the comptroller general of the united states to have access to the ; books and records of the institute and the opportunity to audit the operations of the institute

    依本法律提供經費給該協會的美國政府各部門，應和該協會達成安排，讓美國政府主計長得查閱該協會的帳冊記錄，並有機會查核該協會經費動用情形。
  2. Article 42 when an audit institution discovers that an auditee, in violation of the provisions of this law, transfers, conceals, falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts

    第四十二條審計機關發現被審計單位違反本法規定，轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料的，有權予以制止。
  3. Article 34 when audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or destroy their accounting documents, account books, accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulations of the state

    第三十四條審計機關進行審計時，被審計單位不得轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料，不得轉移、隱匿所持有的違反國家規定取得的資產。
  4. Accounts, books and records should be properly kept and are subject to audit by persons authorized by the registrar

    合作社須妥善保存所有會計簿冊、單據及記錄，以便由注冊官授權的人士進行審計。
  5. As of april 1, 1997, self - employed industrial and commercial households with a certain scale of operations and privately - operated enterprises taxed at regular intervals in fixed amount, enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules, and tax offices shall enforce tax collection on audit of accounts with respect to them

    從1997年4月1日起，達到一定經營規模的個體工商戶和按定期定額徵收稅款的私營企業、個人租賃承包經營的企業要按照國家統一的會計制度全面建帳，稅務機關應對他們實行查帳徵收。
  6. To prevent tax money loss and ensure tax revenue, in the initial stage of establishing accounting books, the mode of tax collection on audit of accounts in combination with tax collection at regular intervals in fixed amount can be adopted as a transitional measure

    為防止稅款流失，確保稅收收入，在建帳初期，作為過渡性措施，對建帳戶也可實行查帳徵收與定期定額徵收相結合的徵收方式。
  7. This audit must follow the objective of regulating monetary operations and best controlling and managing financial risks. to meet this objective, the national audit office will plan and organize an audit of the sector of agriculture banks of china to review the truthfulness of profits and losses and the status of assets, to see if there are any problems like irregular operations, false statement of assets and profits and losses as well as cases of keeping separate books out of normal accounting process

    金融審計要以規范金融秩序，防範和化解金融風險為目標，組織對農業銀行財務收支進行審計，重點檢查損益的真實性和資產質量狀況，揭露違規經營和財務收支中盈虧、資產不實以及賬外賬等弄虛作假問題。
  8. There was no common reference number linking the actual das search with the log books and requisition forms to enable internal audit team to conduct the audit check

    直接查冊服務與紀錄冊及申請表格之間並無共同參考號碼，以便內部審核組進行審核調查。
  9. Article 38 auditors shall conduct audit and obtain testimonial material by means of examining accounting documents, account books, accounting statements, and documents and data relating to the audit items, checking cash, negotiable securities and other property, and making investigations among units and individuals concerned

    第三十八條審計人員通過審查會計憑證、會計帳簿、會計報表，查閱與審計事項有關的文件、資料，檢查現金、實物、有價證券，向有關單位和個人調查等方式進行審計，並取得證明材料。
  10. Article 32 audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination

    第三十二條審計機關進行審計時，有權檢查被審計單位的會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料和資產，被審計單位不得拒絕。
  11. Business households of self - employed private economy should have a correct understanding and view of the significance of establishment of accounting books and taxation on audit of accounts

    三、個體、私營經濟業戶要正確理解和認識建帳和查帳征稅的意義。
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