public accounting firms 中文意思是什麼

public accounting firms 解釋
會計師事務所
  • public : adj （opp private）1 公共的，公眾的，公用的；人民的，社會的，國家的；政府的，公營的，公立的。2 （...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • firms : spectrometer]傅里葉離子共振質譜儀
  1. The dissertation is helpful for leading management direction of firms strengthening their core competence identifying accounting manipulation and discovering investment " mine ", it is significant for investors public firms and supervisors

    這有助於正確引導企業經營方向、增強企業核心競爭力、識別會計操縱現象和發現投資「地雷」 ，對投資者、上市公司和監管者都有意義。
  2. The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years

    本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。
  3. Article 28 public accounting firms shall pay taxes according to law

    第二十八條會計師事務所依法納稅。
  4. Secondly, the concept of mandatory rotation is defined, including mandatory rotation of registered public accounting firms and audit partner rotation. we think that the tenure, during which cpa firms, audit partner rotation can audit the financial report of a certain company, is confined within necessary limits by mandatory rotation finally, auditor independence and the character of economy are explained

    其次，筆者界定了強制輪換的概念，認為強制輪換是對一家會計師事務所、審計合伙人或復核合伙人可以審計某特定公司財務報告的任期做出的限制，包括會計師事務所強制輪換、審計合伙人或復核合伙人強制輪換兩種形式。
  5. Public accounting firms shall set up a professional risk fund and undertake professional insurance as prescribed by the financial department of the state council

    會計師事務所按照國務院財政部門的規定建立職業風險基金，辦理職業保險。
  6. Public accounting firms with limited liabilities shall bear obligations with their total assets

    負有限責任的會計師事務所以其全部資產對其債務承擔責任。
  7. Article 31 the provisions of articles 18 to 21 of this law shall be applicable to public accounting firms

    第三十一條本法第十八條至第二十一條的規定，適用於會計師事務所。
  8. Article 30 no unit or individual shall interfere in the services entrusted by the clients to public accounting firms

    第三十條委託人委託會計師事務所辦理業務，任何單位和個人不得干預。
  9. He is the managing partner of nexia charles mar fan co. ncmf, a certified public accountants firm established 56 years ago. ncmf is a member of nexia international, and ranks among the top 12 audit and accounting firms in the world

    馬先生現為擁有超過56年歷史的馬炎璋會計師行之最高合人，馬炎璋會計師行為nexia國際的會員，並是全球排名前十二位的審計及會計師行。
  10. Foreign public accounting firms that wish to establish a permanent representative office within the territory of china must apply to the financial department of the state council for approval

    外國會計師事務所在中國境內設立常駐代表機構，須報國務院財政部門批準。
  11. Major services provided by certified public accounting firms are statutory audit services, tax advisory, company listing, corporate finance, company secretarial, liquidation and due diligence services. cpa firms also provide a full range of business advisory services to clients

    執業會計師（ cpa ）事務所提供的主要服務包括法定核數、稅務顧問、公司上市、企業融資、公司秘書、清盤及盡責調查，同時還向客戶提供各類商業顧問服務。
  12. Major services provided by certified public accounting ( cpa ) firms are statutory audit services, tax advisory, company listing, corporate finance, company secretarial, liquidation and due diligence services. cpa firms also provide a full range of business advisory services to clients

    執業會計師（ cpa ）事務所提供的主要服務包括法定核數、稅務顧問、公司上市、企業融資、公司秘書、清盤及盡責調查，同時還向客戶提供各類商業顧問服務。
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