uniform accounting 中文意思是什麼

uniform accounting 解釋
統一會計制度
  • uniform : adj 1 （形狀、性質等）一樣的，同一的；一致的；相同的。2 一貫不變的；始終如一的。3 規格一致的，均...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. 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。
  2. As of april 1, 1997, self - employed industrial and commercial households with a certain scale of operations and privately - operated enterprises taxed at regular intervals in fixed amount, enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules, and tax offices shall enforce tax collection on audit of accounts with respect to them

    從1997年4月1日起，達到一定經營規模的個體工商戶和按定期定額徵收稅款的私營企業、個人租賃承包經營的企業要按照國家統一的會計制度全面建帳，稅務機關應對他們實行查帳徵收。
  3. Article 19 probable matters such as guaranty provided by the units or pending lawsuit of the units, etc. shall be explained in the financial and accounting reports in accordance with the provisions of the uniform accounting system of the state

    第十九條單位提供的擔保、未決訴訟等或有事項，應當按照國家統一的會計制度的規定，在財務會計報告中予以說明。
  4. Any adjustments to the book value of accounts of an enterprise are not allowed, unless otherwise required by the state laws or regulations and the state uniform accounting system

    除法律、行政法規和國家統一的會計制度另有規定者外，企業一律不得自行調整其賬面價值。
  5. Article 13 accounting vouchers, account books, financial and accounting reports and other accounting documents must conform to the provisions of the uniform accounting system of the state

    第十三條會計憑證、會計帳簿、財務會計報告和其他會計資料，必須符合國家統一的會計制度的規定。
  6. Where accounting practice is conducted with computers, entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the state

    使用電子計算機進行會計核算的，其會計帳簿的登記、更正，應當符合國家統一的會計制度的規定。
  7. The reason is, in one side, people pay no attention to profit in planned economy ; in other side the highly uniform accounting institution has no space for earnings management

    一方面是由於在計劃經濟條件下，利潤等指標不受重視；另一方面則是由於高度統一的會計制度沒有給盈餘管理留下空間。
  8. Article 15 account book entries must be conducted on the basis of the examined accounting vouchers and conform to the provisions of relevant laws, administrative regulations and the uniform accounting system of the state

    第十五條會計帳簿登記，必須以經過審核的會計憑證為依據，並符合有關法律、行政法規和國家統一的會計制度的規定。
  9. The accounting offices and the accounting personnel have the right to refuse to handle it or to correct within their authorities the accounting matters in violation of the provisions of the uniform accounting system of the state

    會計機構、會計人員對違反本法和國家統一的會計制度規定的會計事項，有權拒絕辦理或者按照職權予以糾正。
  10. Where the accounting practice is conducted with computers, the software thereof and the accounting vouchers, account books, financial and accounting reports and other accounting documents produced therefrom, must also conform to the provisions of the uniform accounting system of the state

    使用電子計算機進行會計核算的，其軟體及其生成的會計憑證、會計帳簿、財務會計報告和其他會計資料，也必須符合國家統一的會計制度的規定。
  11. The uniform accounting system of the state refers to the system concerning accounting practice, accounting supervision, accounting offices and accounting personnel as well as administration of accounting work which are formulated by the financial department of the state council in accordance with this law

    國家統一的會計制度，是指國務院財政部門根據本法制定的關于會計核算、會計監督、會計機構和會計人員以及會計工作管理的制度。
  12. Article 25 companies and enterprises must confirm, calculate and record assets, debts, owners ' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the state on the basis of the economic transaction and operational matters which actually occur

    第二十五條公司、企業必須根據實際發生的經濟業務事項，按照國家統一的會計制度的規定確認、計量和記錄資產、負債、所有者權益、收入、費用、成本和利潤。
  13. Wide - ranging improvement measures were recommended, covering the storage and safe custody of fare box keys, coin counting and accounting procedures, the design of the record cards, the custody of staff uniform, floor plans of the coin counting room and cashier office, not the least the installation of closed circuit televisions and monitors

    審查報告提出了一連串的改善建議，從錢箱鎖匙及箱膽的存放和保安數錢及入帳程序收入紀錄卡的設計職員制服的監管點數室及出納部的平面圖至閉路電視的裝置和監察等。
  14. Some of the terms or items in box 8 are accounting terms and have no precise or uniform definition

    第8欄的部分詞語或項目是會計用詞，沒有確切或統一的定義。
  15. Some of the terms or items in box 11 ( box 10 ) are accounting terms and have no precise or uniform definition

    第11欄（第10欄）的部分詞語或項目是會計用詞，沒有確切或統一的定義。
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