fund accounting 中文意思是什麼
fund accounting
解釋
基金會計- fund : n 1 資金，基金，專款。2 〈pl 〉 〈the funds〉 （國家的）財源；〈英國〉公債。3 〈pl 〉 存款，現款...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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Department of treasurer of the 69th each company, should the regulation of system of accounting of fund of according to labour insurance, establish account book alone, the item of income and expenses of fund of account labour insurance
第六十九條各企業會計部門，應依照勞動保險基金會計制度的規定，單獨設立帳簿，記載勞動保險基金的收支事項。 -
The accounting function can also be included by subtracting the subscription rate from the appropriate fund when the subscription is renewed.
這可包括這樣的會計職能：當續訂時，從撥給的經費中，減去續訂費。 -
In preparing the financial statements, the general manager, post office trading fund has to select appropriate accounting policies and to apply them consistently
在制備財務報表時，郵政署營運基金總經理必須貫徹採用合適的會計政策。 -
Marking all financial assets to market, which is the proper accounting approach for fund management, we achieved an investment return in 2003 of hk 89. 6 billion. in terms of the actual amount, this is the third highest return in the history of the exchange fund, though it is understandably behind 1998 and 1999, when investment return was boosted by book profits from the stock market intervention
若依照基金管理的會計方法對所有金融資產進行市值評估，外匯基金在2003年的投資回報額是896億港元，這是外匯基金歷來錄得的第三高回報，不過當然比不上1998及1999年的成績，因為股票市場入市行動錄得的帳面溢利大大推高了這兩個年度的回報額。 -
The inner factors can be included into availability, confirmation bias, mental accounting, regret aversion etc. the reasons are light invests consciousness, weak fund strength, small investment scale, limited specialized knowledge and the difficulty in gaining real information. on this base, we get the relationship of all irrational factors with the help of the dematel method
內部非理性因素是個體投資者的認知行為偏差，主要表現為可得性偏差、確定性偏差、心理賬戶、後悔厭惡等10個方面。而投資意識淡薄、資金實力薄弱、投資規模較小、專業知識有限，文化程度不高，真實信息獲取難度高等是個體投資者認知偏差產生的主要原因。 -
The content of study is very much, basically have financial accounting ( primary, intermediate, advanced ), cost accountant, supervise an accounting, financial management ( first, medium, advanced ), investment learns, raise fund tubal a confucian school of idealist philosophy of the song and ming dynasties, transnational corporation financial management, management seeks advice, finance learns, money market, management seeks advice, finance affairs builds a holiday to discriminate, financial analysis, financial case, tax law, economic standard is waited a moment
學習的內容很多，主要有財務會計（初級、中級、高級） ，成本會計，治理會計，財務治理（初、中、高級） ，投資學，籌資治理學，跨國公司財務治理、治理咨詢，金融學，金融市場，治理咨詢，財務造假甄別，財務分析，財務案例，稅法，經濟法等等。 -
Social insurance fund asks to consolidate management according to the country, by plant nearly establish account respectively, divide account business accounting, special fund is special, beg a balance oneself, must not squeeze each other occupy and adjust
社會保險基金根據國家要求統一治理，按險種分別建帳，分帳核算，專款專用，自求平衡，不得相互擠占和調劑。 -
When evaluating a fund with a high liquidity requirement, there is an accounting requirement that all the assets must be marked to their market values
根據新國際會計準則的規定，附有高流動性要求的基金的所有資產必須按市價計值。 -
The content covers : 1 ) reform on the accounting method of business economy and economic responsibility system ; 2 ) management on business expansion and income amount ; 3 ) cost and expanse pattern, cost - quota determination and establishment of liability - cost system ; 4 ) management of basic finance, financial management mould and financial incentive mechanism ; 5 ) capital operation, investment management and fund - raising channel ; 6 ) appraisal system for financial management quota in postal - service enterprises
內容包括： 1 ）企業經濟核算辦法的改革和經濟責任制； 2 ）業務拓展和收入款項管理； 3 ）成本費用模型、成本定額確定和責任成本制度的建立； 4 ）財務基礎管理、財務管理模式及財務激勵機制； 5 ）資金運營、投資管理和籌資渠道； 6 ）郵政企業財務經營評價指標體系。 -
The content of this course are as followings : the concept of the commercial law, features of commercial law, basic principles of commercial, the players in commercial field, behaviors, registration system, trade name, accounting books, the overview of corporate law and corporation, the classification of corporation, the establishement of company, the capital system under compnay law, share and assets, shareholders and their rights, corporate governance, merger and acquisation, overview of bankruptcy law, ? substantive bankruptcy law, procedure ? bankruptcy law, overview of commercial paper law, the classification and the basic rules of commercial paper, overview security law, ? issue and sponsor system, listing and trade system, investment fund system, overview of issurance law, issurance contract, property issurance, life issurance, issurance industry, maritime law, vessel and stewages, transportation contract, leasing vessel contract, incidents and the liability system etc
課程內容包括，商法的概念、特徵、基本原則、商主體、商行為、商事登記、商號、商事帳簿、公司與公司法概述、公司的分類、公司的設立、公司的資本制度、股份與股票、股東與股權、公司的治理結構、公司的合併與解散、破產法概述、破產程序法、破產實體法、票據法概述、匯票、本票、支票、證券法的基本問題、證券市場主體法律制度、證券發行與承銷法律制度、證券上市及交易法律制度、證券投資基金制度、保險法概述、保險合同、財產保險、人身保險、保險業、海商法概述、船舶和船員、海上運輸合同、船舶租用合同和海上拖航合同、船舶碰撞、海難救助、共同海損、海事賠償責任限制等部分。 -
Article 95 in addition to the reserve funds described in the preceding two articles, an insurance company shall set aside amounts into the accumulated reserve fund in accordance with the relevant state laws, administrative regulations and the stipulations of the state financial and accounting systems
第九十五條除依照前二條規定提取準備金外，保險公司應當依照有關法律、行政法規及國家財務會計制度的規定提取公積金。 -
Made clear the task of financial management of social insurance fund, want to carry out executive country to concern law, code and guiding principle, policy seriously namely, raise money lawfully and use fund ; build system of sound financial management, the plan that makes good foundation hard, control, business accounting, analysis and assessment work, reflect condition of fund income and expenses according to the facts ; abide by discipline of finance and economics strictly, strengthen supervise and check, ensure the safety of fund
明確了社會保險基金財務治理的任務，就是要認真貫徹執行國家有關法律、法規和方針、政策，依法籌集和使用基金；建立健全財務治理制度，努力做好基金的計劃、控制、核算、分析和考核工作，並如實反映基金收支狀況；嚴格遵守財經紀律，加強監督和檢查，確保基金的安全。 -
The usage of the statutory public welfare fund is the staffs " collective welfare. the article 83 of the enterprise accounting system states that the statutory public welfare fund refers to the provisions drawn from the net profit for the staffs ’ collective welfare facilities. when the statutory public welfare fund uses for staffs ’ collective welfare, it should be transferred into the other surplus reserve
《企業會計制度》第八十三條規定: 「法定公益金，是指企業按照規定的比例從凈利潤中提取的用於職工集體福利設施的公益金，法定公益金用於職工集體福利時，應當將其轉入任意盈餘公積。 」 -
During the transforming period of economic system, the outer supervision and the binding facilities lag behind, and the management of fund is in chaos, and the accounting information is often false
它是在我國經濟體制轉軌期間，外部監督與約束手段嚴重滯后，預算外資金管理混亂，會計信息失真現象比較普遍的情況下產生的。 -
An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the statement of the accounts. it also includes an assessment of the significant estimates and judgments made by the monetary authority in the preparation of the statement of the accounts, and of whether the accounting policies are appropriate to the exchange fund s circumstances, consistently applied and adequately disclosed
審計范圍包括以抽查方式查核與賬目報表所載數額及披露事項有關的憑證，亦包括評估金融管理專員于編制該等賬目報表時所作的重大估計和判斷所釐定的會計政策是否適合外匯基金的具體情況及有否貫徹運用並足夠披露該等會計政策。 -
As a whole fund and individual account want delimit to pay limits severally, part business accounting, cannot squeeze each other occupy
統籌基金和個人帳戶要劃定各自的支付范圍，分別核算，不能互相擠占。 -
There are main characteristics about the current management system of the social security accounting, there are that management turned to one way and formed a single accounting entity, improved management environment of the accounting, set up an supervise system for accounting management, insured the safety of the social security fund. the social security accounting practice goes ahead of the social security accounting development, because of the fast steps to the reforming of our social security accounting
現行社會保障會計管理體制呈現出以下主要特徵：社會保障會計歸口管理，並成為單一會計管理主體，改善了會計管理的環境；建立了科學的社會保障會計管理監督體系，確保了社會保障基金的安全；實行了統一的社會保障基金會計制度和財務制度；社會保障基金納入單獨的社會保障基金財政專戶，實行收支兩條線管理。 -
Fund accounting approach
資金會計法 -
Fund accounting basis
基金會計基準 -
And the recommendations and comments are made on how to reform our current system, such as importing unit - volume method, reforming cost center, abolishing exploration fund accounting method, practicing property acquisition right, and other imagination to push circulation of property
借鑒美國的投資核算方法，提出了引進單位產量法，改革我國的成本核算中心，取消勘探開發基金核銷辦法，實行礦區勘探權的有償獲得，推動礦區資產的正常流通等一系列改革設想。
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