charge accounting 中文意思是什麼

charge accounting 解釋
計費結算
  • charge : vt 1 填；裝（子彈）；充（電）；使飽和；使充滿；堆積，裝載。2 命令；促；諭示，指令。3 責備；告誡。...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. 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。
  2. Form of business accounting of accountant of summary table of proof of actor defect charge to an account registers total classification zhang according to summary table of proof of charge to an account, can simplify greatly the workload that registers total classification zhang, and summary table of proof of charge to an account still can rise to try the effect that calculates a balance, assure to always classify the validity that zhang registers then

    優缺點記賬憑證匯總表會計核算形式根據記賬憑證匯總表登記總分類賬，可以大大簡化登記總分類賬的工作量，而且記賬憑證匯總表還可以起到試算平衡的作用，進而保證總分類賬登記的正確性。
  3. The content of form of business accounting of summary table of proof of program content charge to an account includes 8 fields commonly : ( 1 ) the work out of primitive proof collect of business of will congener economy becomes pool primitive proof ; ( 2 ) according to primitive proof or collect primitive proof weaves proof of charge to an account ; ( 3 ) according to proof of charge to an account medium gathering proof is mixed pay journal of cash of do as you wish and bank deposit journal ; ( 4 ) the basis is original proof, swing total primitive proof and proof of charge to an account to register concerned detail to classify zhang ; ( 5 ) register total classification zhang according to summary table of all sorts of proof of charge to an account ; ( 7 ) be the same as journal and detail classification total classification zhang to undertake checking regularly ; ( 8 ) fixed basis total classification and forms for reporting statistics of accountant of work out of detail classification zhang

    程序內容記賬憑證匯總表核算形式的內容一般包括八個方面： （ 1 ）將同類經濟業務的原始憑證匯總編製成匯總原始憑證； （ 2 ）根據原始憑證或匯總原始憑證編制記賬憑證； （ 3 ）根據記賬憑證中的收款憑證和付款請便現金日記賬和銀行存款日記賬； （ 4 ）根據原始憑證、蕩總原始憑證和記賬憑證登記有關的明細分類賬； （ 5 ）根據各種記賬憑證匯總表登記總分類賬； （ 7 ）定期將日記賬和明細分類同總分類賬進行核對； （ 8 ）定期根據總分類和明細分類賬編制會計報表。
  4. Accounting offices and accounting personnel must examine the original vouchers in accordance with the uniform accounting system of the state, have power to refuse inauthentic or illegal original vouchers and make reports to the person in charge of the units ; return the inaccurate or incomplete original vouchers and require to make corrections or supplements in accordance with the provisions of the uniform accounting system of the state

    會計機構、會計人員必須按照國家統一的會計制度的規定對原始憑證進行審核，對不真實、不合法的原始憑證有權不予接受，並向單位負責人報告；對記載不準確、不完整的原始憑證予以退回，並要求按照國家統一的會計制度的規定更正、補充。
  5. Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge

    一般會計人員辦理交接手續，由會計機構負責人、會計主管人員監交。
  6. Accounting reports should be signed or sealed by the unit ' s administrative head, the leading member of the accounting body and the accountant in charge

    會計報表由單位領導人和會計機構負責人、會計主管人員簽名或者蓋章。
  7. As a result of excellent forensic work performed by an accounting firm, police were able to arrest and charge the two directors of a property development company within 10 days of receiving the case

    由於會計師行抽絲剝繭的工作，警方能夠在接報后十天拘捕檢控一間地產發展公司的兩名董事。
  8. A cashier shall not be concurrently in charge of auditing, taking custody of accounting archives or entering the receipts, expenditure, expense or claims and debts accounts

    出納人員不得兼任稽核、會計檔案保管和收入、支出、費用、債權債務帳目的登記工作。
  9. Take charge of the management of accounting documents

    管理會計檔案。
  10. Form of business accounting of accountant of summary table of proof of applicable condition charge to an account suits commonly at economic business the unit with more, more also evidence of charge to an account

    適用條件記賬憑證匯總表會計核算形式一般適應于經濟業務較多、記賬憑證也較多的單位。
  11. On the issue of inherent management of the enterprises, liu laid stress on the selection and control of the talents, based on the cognition that “ to take good charge of an enterprise, it should be in the first place to find a good specialist ” and “ all people are not perfect and all talents are not generalists ”. he was open - minded enough to absorb the idea of “ scientific management ” believed by the current enterprises in the west and establish the cost accounting system and the department organization and management system, bettering up the control both of finance and organization and improving the enterprise benefits

    在企業內部管理上，他從「要辦好企業，首先得物色好專門人才」及「人無全人，才無通才」的認識出發，重視「人才」的選聘和管理;以開放的心態，吸收西方近代企業「科學管理」思想，建立成本會計制度和分科層組織管理制度，改進企業財務管理和組織管理，提高企業效益。
  12. Normally the circumstance falls, zhang is thin in the standard money of charge to an account that the amount of the economic business of account decides with system of enterprise interior accounting will decide, be in so zhang is thin in the mark that need not add a money designedly

    通常情況下，賬薄中記載的經濟業務的金額以企業內部會計制度確定的記賬本位幣來確定，所以在賬薄中不用特意加上貨幣的符號。
  13. The first pace : collect the data of cost accounting, 1, of raw material storehouse send and receive keep forms for reporting statistics, of quantitative amount type, 2, of manufactured goods storehouse send and receive keep forms for reporting statistics, of quantitative type, 3, each production workshop is gotten of makings send and receive keep forms for reporting statistics, of quantitative amount type 4, data of cost of the charge of electricity that bad news of each production workshop uses, water, motivation is offerred by special section, use plan carry what produce cost this month to make charge 5, by production the branch provides finishing product and the worker pay forms for reporting statistics in the product the 2nd pace : disposal data, make plan carry a certificate the 3rd pace : make production expresses method of the business characteristic according to him company and cost accounting into our newspaper, fill make manufacturing cost etc

    第一步：收集成本核算的資料， 1 、原材料倉庫的收發存報表，數量金額式的， 2 、產成品倉庫的收發存報表，數量式的， 3 、各生產車間領料的收發存報表，數量金額式的4 、各生產車間耗用的電費、水費、動力數據由專門部門提供，用來計提本月生產成本的製造費用5 、由生產部門提供完工產品及在產品的工人工資報表第二步：整理數據，製做計提憑證第三步：製做生產成本報表根據自己公司的業務特點和成本核算方法，填制生產成本報表。
  14. In charge of accounting affairs

    會計管理事項。
  15. The result of apb opinion 25 is that the grant of stock options having an exercise price equal to the fmv of company stock on the date of grant generally will result in no accounting charge. while statement 123 establishes a " fair value " based method of accounting for stock - based compensation plans

    在這些法案中， （ 193年證券法》與（ （ 19年證券交易法》對股票期權計劃的實施具有較直接的影響，其中，前者規范股票的發行，後者對股票的交易進行管理。
  16. Persons in charge of a stock exchange or a stock registration and accounting institution, members of the board of directors or the board of supervisors, and managers who have been removed from their posts for violation of law or discipline within the last five years

    （二）因違法行為或者違紀行為被撤銷資格的律師、注冊會計師或者法定資產評估機構、驗證機構的專業人員，自被撤銷資格之日起未逾五年。
  17. Charge - back page accounting c tracks print job statistics as well as charge - back information input by the user

    收費頁面計數通過用戶輸入方式追蹤列印作業及扣款信息。
  18. Article 35 vouchers and accounting books shall be signed or sealed by the responsible person representing the business, its manager, in - charge accountant, and the accountant handling the event

    第35條記帳憑證及會計帳簿，應由代表商業之負責人、經理人、主辦及經辦會計人員簽名或蓋章負責。
  19. Article 39 if an accounting document which should be and could be obtained for an accounting event is damaged, missing, or lost / destroyed due to the fault or willful act of the personnel handling or in charge of the matter, thus causing damage to the business, such personnel shall be responsible for compensation

    第39條會計事項應取得並可取得之會計憑證，如因經辦或主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該經辦或主管人員應負賠償之責。
  20. Undergraduate students on drury university ' s students in free enterprise team are in charge of an entirely student - run incubator, providing start - up companies with services such as business planning, accounting and software assistance

    在德魯里大學里，有一個完全由大學本科生負責的孵化器，為創辦中的企業提供孵化服務（例如商業計劃，說明和軟體幫助） 。
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