operating accounts 中文意思是什麼

Fee income accounts for only about 2. 5 per cent of the hospital authority s recurrent operating expenses

單靠服務收費，只能應付醫管局約百分之二點五的經常營運開支。

Because fuel now accounts for more than a quarter of operating costs, airlines are particularly vulnerable to rising oil prices

由於燃油現時?營運成本的四分之一以上，航空公司在油價上漲時特別容易受到打擊。

Because fuel now accounts for more than a quarter of operating costs ， airlines are particularly vulnerable to rising oil prices

由於燃油現時占營運成本的四分之一以上，航空公司在油價上漲時特別容易受到打擊。

Restore fiscal balance in operating and consolidated accounts

經營帳目和綜合帳目達到收支平衡

On the data statistics of annual reports of four state - owned commercial banks ( 2004 ), loan revenue take up above 60 % of commercial bank ' s operating income, loan accounts for above 85 % of commercial bank ' s asset. so, it is important that whether loan price could cover cost and risk of bank, and whether it could get the maximum of benefit

根據四大國有商業銀行2004年年報的數據，貸款占資產總額的平均比重為60 % ，利息收入占營業收入的平均比重為85 % 。可見，貸款定價是否合理，貸款價格能否補償銀行的成本和風險，對商業銀行的發展至關重要。

Neither the bank, its associates, nor any of their directors, officers or employees, shall be liable to the customer for any expenses, loss or damage suffered by or occasioned to the customer by reason of any action taken or omitted to be taken by any one or all of the bank, its associates, their directors, officers, employees or agents pursuant to these conditions or in connection therewith other than as a result of the fraud, wilful default or negligence of the bank, its associates, their directors, officers, employees or agents ; the bank s failure in good faith to honour any stop - payment instructions given by the customer ; the presentation to the bank of any cheque or other payment order which is post - dated ; the bank failing to honour any draft drawn on it by the customer, but the bank shall immediately return such draft to the customer through the normal channels giving the reason for the dishonour ; any loss, damage, destruction or misdelivery of or to the securities howsoever caused unless the same shall result from the negligence of, or theft by, the bank or its associates or any of their directors, officers or employees, in which event the extent of the liability of the bank shall be limited to the market value of such securities at the date of discovery of the loss and even if the bank has been advised of the possibility of such loss or damage ; unauthorised use or forging of any authorised signature as a result of the negligence, wilful default or fraud of the customer ; subject to condition 5. 5, any act or omission, or insolvency of, any person not associated with the bank including, without limitation, a third party nominee or depositary ; viii the collection or deposit or crediting to the custodian accounts of invalid, fraudulent or forged securities or any entry in the custodian accounts which may be made in connection therewith ; any malfunction of, or error in the transmission of information caused by, any electrical or mechanical machine or system or any interception of communication facilities, abnormal operating conditions, labour difficulties, acts of god, or any similar or dissimilar causes beyond the reasonable control of the bank and notwithstanding paragraph, the error, failure, negligence, act or omission of any other person, system, institution or payment infrastructure

本行其聯系人士其各董事高級人員或雇員均毋須向客戶因以下理由而使客戶蒙受或產生之任何開支損失或虧損負責： i本行其聯系人士其董事高級人員雇員或代理人根據此等條件採取或遺漏採取有關之行動，但由於本行其聯系人士其董事高級人員雇員或代理人之欺詐行為故意失責或疏忽所造成者除外ii本行本真誠地未能依約替客戶執行止付指示iii向本行提交任何遠期支票或其他付款指示iv本行未能兌現由客戶開出之匯票，但本行將立即透過正常渠道將該匯票退回客戶，並解釋拒付之理由v無論如何導致之任何證券之損失損毀毀壞或錯誤交付除非上述各項乃因本行或其聯系人士或其任何董事高級人員或雇員之疏忽或盜竊所引致，而在該等情況下，本行的責任將只限於在發現損失當日該等證券之市值，以及即使本行已獲知該等賠償之可能性vi因客戶之疏忽故意失責或欺詐行為而導致的任何偽造授權簽名或不獲授權使用該簽名vii在第5 . 5 a條之規限下，與本行無關者之任何行動或遺漏或無償債能力包括但不限於第三者代名人或寄存處viii代收或存入或貸存於保管人賬戶的無效偽造或假冒證券或在保管人賬戶記入可能與此有關之賬項ix任何電子機械或系統失靈或因該等機件或系統產生的資料傳送錯誤或任何通訊設施之終斷不正常操作情況勞工問題天災或非本行所能合理控制之任何類似或非類似原因及x盡管有第ix項，任何其他人系統機構或付款設施的錯誤故障疏忽行動或遺漏。

Article 36 current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short - term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for expenses, etc

第三十六條流動負債是指將在一年或者超過一年的一個營業周期內償還的債務，包括短期借款、應付票據、應付帳款、預收貨款、應付工資、應交稅金、應付利潤、其他應付款、預提費用等。

Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including short - term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, dividends payable, other payable, provision for expenses, etc

流動負債是指將在一年或超過一年的營業周期內償還的債務，包括短期借款，應付票據、應付帳款、預收帳款、應付工資、應交稅金、應付利潤、應付股利、其他應付款、預提費用等。

The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。

Secondly, to place emphasis on the big accounts marketing conscientiously and consolidate the market share in terms of big accounts ; to give full play to the functions of big account marketing system on three levels, namely, the group, province and municipality, enhance the construction of big accounts marketing team and link the operating achievements of the big account managers with their personal income ; to build big accounts supporting system, upgrade the network quality guarantee for the big accounts, actively push the application of the " service level agreement ( sla ) " and provide individualized service guarantee

第二，切實把大客戶營銷服務作為重點來抓，鞏固大客戶市場份額。要充分發揮好集團、省、市三級大客戶營銷體系的作用，加強大客戶營銷隊伍建設，將大客戶經理收入與其經營業績進行掛鉤考核。搞好大客戶支撐系統建設，提高大客戶的網路保障質量，積極推行《服務等級協議（ sla ） 》 ，提供差異化的服務保障。

In the various operating costs of a shipping company, container management cost has become the second largest cost only inferior to the cost of ports fee, accounts for nearly 20 % of the total operation cost. at the same time, empty container allocation fee and container leasing fee which are highly related to the empty container allocation system account for 55 % of the container management cost

在班輪公司的各項營運成本中，集裝箱管理成本已經成為僅次於港口使費的第二大成本，佔到整個營運成本的五分之一左右，而空箱調運費和集裝箱租賃費這兩項與集裝箱空箱分派密切相關的費用又占集裝箱管理成本的55 。

Required user and group accounts on linux and unix operating systems

Linux和unix操作系統上需要的用戶和組帳戶

Fifthly, to strengthen the study of operating strategy and hold the initiative right of the operating work ; further establish the concept of " a great operation " and pay high attention to developments of the market and deepen the analysis of economic activities ; to intensify the study of big accounts operating strategy, handle correctly the relations between immediate interests and long - term interests and implement relative marketing policy on the precondition of implementing in earnest the state laws, codes and relative policies

第五，加強經營策略研究，把握經營工作的主動權。進一步樹立「大經營」觀念，高度關注市場動態，深化經濟活動分析。加強對大客戶經營策略的研究，正確處理眼前利益與長遠利益的關系，在認真執行國家法律法規和有關政策的前提下，實施相應的營銷策略。

Long - term notes, accounts receivable and overdue charges that due beyond one year or one operating cycle

指收款期間在一年或一個營業周期以上之應收票據、帳款及催收帳款。

The local accounting firm will perform documentation and other administrative works, such as preparing purchase and sales orders, invoices, operating bank accounts and maintaining accounting records, under instructions from mr a

在本港的會計師事務所會按照a先生的指示，做妥文件及其他行政工作，例如：擬備購貨及銷售單發票打理銀行戶口保存會計帳目紀錄等。

Formulate an effective budget strategy with the objective of balancing the operating revenue and expenditure accounts by 2006 - 07

制訂有效的財政預算策略，以期在二零零六零七年度恢復經營帳目收支平衡。

Cover ) computer user accounts for the systems operating in faculty laboratories

此項服務不包括由學院提供或管理的電腦系統。

Striving to restore fiscal balance in the operating and consolidated accounts by 200809 ; and

致力在二八九年度恢復經營和綜合帳目收支平衡及

The government aims to achieve balance in consolidated and operating accounts by 2006 - 07

政府的目標，是使綜合帳目及經營帳目在二六至七年度達致收支平衡。

The government aims to achieve balance in consolidated and operating accounts by 2008 - 09

政府的目標，是使綜合帳目及經營帳目在二八至九年度達到收支平衡。