public accounting 中文意思是什麼

public accounting 解釋
（公共會計）：會計師及其助理提供有償服務的會計職業。

  • 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。
  1. The direco dos servios de finanas, responsible for organizing the public accounting system and budget of macao, and the setting up of investment policies for the public sector

    -提供澳門的公園自然教育徑露營區及綠化區等資料。
  2. The tokyo metropolitan government became the first in the nation to introduce a new public accounting system that more clearly shows the state of public assets by adopting a double entry bookkeeping system in april this year

    2006年7月進一步簡明政府機關的會計制度東京都廳從今年4月開始，在全國第一家導入了採用復式簿記方式使公共資產狀況更加清晰明了的新的公家會計系統。
  3. Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules

    專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。
  4. It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit

    研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。
  5. Article 16 all professional engagements to be undertaken by certified public accountants shall be accepted by the public accounting firm to which they belong and which shall sign engagement contracts with the clients

    第十六條注冊會計師承辦業務，由其所在的會計師事務所統一受理並與委託人簽訂委託合同。
  6. We can improve the ability to compensate of the public accounting firm and decentralize the cpas " risks by some ways

    通過多方面的改革，可以提高注冊會計師的民事賠償能力。
  7. The cpas " civil liability results from many reasons, and other relative bodies should share the liability properly. meanwhile, the system that the public accounting firm recover the compensation from the cpas who do harm to the suffer should be set up

    注冊會計師民事責任屬于多因一果，因此應將責任進行合理的分擔，且會計師事務所可以向致害注冊會計師行使追償權。
  8. Because the relationship between the cpas " misrepresentation and the plaintiffs " losses is indirect, the cpas " liability is secondary, and it is reasonable for the public accounting firm to bear liability within 5 years from the beginning of cpas " issuing the audit reports

    注冊會計師虛假陳述與原告的損失之間只是一種間接因果關系，故注冊會計師只承擔補充責任。同時，會計師事務所應自注冊會計師出具業務報告之日起五年內承擔民事責任。
  9. Accountants rendering accounting services on a fee basis and staff accountants employed by them are said to be engaged in public accounting

    凡在按規定標準收費提供會計服務的會計師事務所里工作的會計人員，被稱為公共會計師。
  10. 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。
  11. 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。
  12. 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。
  13. Non - audit services ' means any professional services provided to an issuer by a registered public accounting firm, other than those provided to an issuer in connection with an audit or a review of the financial statements of an issuer

    非審計服務：指由注冊會計師事務所向報表發布者提供的、與其財務報表審計或復核無關的其他專業服務。
  14. 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。
  15. The more developed the market economy is the more important the role of auditors becomes. as a key element of the social structure, the public accounting profession must make great effort to strengthen her standing in meeting the increased demands of the public

    審計因市場經濟發展的需要而產生，必須不斷適應經濟發展所帶來的變化，滿足社會為其提出的新的要求，扮演好自己的社會角色。
  16. A certified public accountant who provides services shall join a public accounting firm

    注冊會計師執行業務，應當加入會計師事務所。
  17. The partners shall bear joint liabilities as to the obligations of the public accounting firm

    合伙人對會計師事務所的債務承擔連帶責任。
  18. The registered public accounting firm shall report directly to the audit committee

    備案登記的注冊會計師事務所應當直接向審計委員會報告。
  19. Article 23 a public accounting firm may be established by certified public accountants in partnership

    第二十三條會計師事務所可以由注冊會計師合夥設立。
  20. 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。
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