憑證審計 的英文怎麼說

中文拼音 [píngzhèngshěnjì]
憑證審計 英文
vouching audit
  • 證 : Ⅰ動詞（證明） prove; verify; demonstrate Ⅱ名詞1 （證據） evidence; proof; testimony; witness 2 （...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 憑證 : voucher; proof; evidence; certificate
  1. Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate

    根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。
  2. 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。
  3. Article 42 when an audit institution discovers that an auditee, in violation of the provisions of this law, transfers, conceals, falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts

    第四十二條審計機關發現被審計單位違反本法規定，轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料的，有權予以制止。
  4. Article 34 when audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or destroy their accounting documents, account books, accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulations of the state

    第三十四條審計機關進行審計時，被審計單位不得轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料，不得轉移、隱匿所持有的違反國家規定取得的資產。
  5. Except otherwise prescribed in the commercial accounting act and in relevant regulations, a stock exchange shall set out the duration for preservation of the certificates, receipts, accounting books, lists, records, contracts and relevant examining and proving documents and report to the commission for recordation

    前項憑證、單據、帳簿、表冊、紀錄、契約及相關審查及證明文件之保存年限，除商業會計法及相關法令已有規定者外，證券交易所應訂定保存期限，並申報本會備查。
  6. The accounting body, according to the examined original vouchers and accounting vouchers, shall calculate accounts in line with the provisions of the accounting system

    會計機構根據經過審核的原始憑證和記帳憑證，按照國家統一的會計制度關于記帳規則的規定記帳。
  7. Accounting offices shall keep their books on the basis of the examined original documents and accounting vouchers in accordance with the bookkeeping rules stipulated by the accounting system

    會計機構根據經過審核的原始憑證和記帳憑證，按照會計制度關于記帳規則的規定記帳。
  8. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates and judgements made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審核范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評審法援局于編制財務報表時所作之重大估計和判斷，所採用的會計方針是否適合法援局的具體情況，及有否貫徹應用並足夠披露該等會計方針。
  9. 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。
  10. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an evaluation of the significant estimates and judgments made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies determined are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審計范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評估法律援助服務局于編制該等財務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法律援助服務局的具體情況及有否貫徹運用並足夠披露該等會計政策。
  11. I planned and performed my audit so as to obtain all the information and explanations which i considered necessary in order to provide me with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement

    我在策劃和進行審計工作時，均以取得一切我認為必需的資料及解釋為目標，使我能獲得充分的憑證，就該等財務報表是否存有重要錯誤陳述，作合理的確定。
  12. I planned and performed my audit so as to obtain all the information and explanations which i considered necessary in order to provide me with sufficient evidence to give reasonable assurance as to whether the statement of the accounts is free from material misstatement

    我在策劃和進行審計工作時，均以取得一切我認為必需的資料及解釋為目標，使我能獲得充分的憑證，就該等賬目報表是否存有重要錯誤陳述，作合理的確定。
  13. Accumulative total of frequency of lunar outpatient service seeing a doctor 15 above, or successive accumulative total of frequency of the outpatient service inside 3 months seeing a doctor 30 above, or the ginseng of 1000 yuan of 5 above keeps accumulative total of fee of medical treatment of lunar outpatient service worker, inside 15 weekday since the day that can changing way of settle accounts of expense of outpatient service medical treatment, be sure by medical treatment the data such as receipt of charge of proof, id and record of outpatient service go to a doctor, medical treatment, the area county doctor that to city medical treatment insurance supervises examination place or appoints is protected do deal with restore charge of medical treatment of settle accounts of chalk it up to register formalities, show a case, cooperate examine and verify

    月門診就診次數累計15次以上，或連續3個月內門診就診次數累計30次以上，或月門診醫療費用累計5千元以上的參保職工，可在改變門診醫療費用結算方式之日起15個工作日內，憑醫療保險憑證、身份證以及門診就醫記錄、醫療費用收據等資料，至市醫療保險監督檢查所或指定的區縣醫保辦辦理恢復記帳結算醫療費用登記手續，並說明情況，配合審核。
  14. The main bodies of this crime are medi - organizations and their clerks. the standard to decide whether an medi - organization or a clerk is the main body is that if they assume some responsibilities such as asset - evaluating, endowment - examining, verification, accountant, auditing, law - serving, attestation, notari zation and quality - checking. the common characteristic of these responsibilities is offering proving documents exclusively that have the power of public crediting in society and can make effect on the third persons " economic behaviors with professional knowledge

    本罪的主體是中介組織及其人員，其界定標準是其是否承擔某些職責，如資產評估、驗資、驗證、會計、審計、法律服務、認證、公證、質量檢驗等，這些職責共同的特徵是憑借專業知識獨立提供證明文件，具有社會公信力，能對眾多的第三人的經濟行為產生廣泛影響。
  15. 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。
  16. Article 38 auditors shall conduct audit and obtain testimonial material by means of examining accounting documents, account books, accounting statements, and documents and data relating to the audit items, checking cash, negotiable securities and other property, and making investigations among units and individuals concerned

    第三十八條審計人員通過審查會計憑證、會計帳簿、會計報表，查閱與審計事項有關的文件、資料，檢查現金、實物、有價證券，向有關單位和個人調查等方式進行審計，並取得證明材料。
  17. Article 32 audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination

    第三十二條審計機關進行審計時，有權檢查被審計單位的會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料和資產，被審計單位不得拒絕。
  18. Thus there are two areas of concern : firstly, although criminal prosecutions or administrative means have already been carried out, the infringement has occurred and the interests of the obligee has been violated. without setting definite areas of indemnification due to the infringement, the interests of the obligee cannot be assured and on the other hand, it can not prevent further torts. secondly, in evaluating the indemnification of the torts, there is no standard or scope which can cause difficulty in judicial judgment, especially in the evaluation of the intangible injury or the injury which cannot be enumerated, and in the evaluation of the evidence that causes injury

    在過去多年的司法實踐表明，單憑刑事和行政手段，未必能完全保護知識產權權利人之利益，這里有兩個方面思考：第一，即使作出了刑事和行政手段，有關的侵害行為可能已經作出，並導致權利人利益受損，在沒有規范侵權人需要為侵權行為所承擔的賠償范圍，一方面未能保障權利人之利益，另一方面也未能產生阻嚇作用，提升預防功能；第二，對侵權行為進行損害賠償計算時，並沒有統一標準和范圍，對于司法審判造成一定難度，尤其是對于非財產損害之計算、造成損失之舉證和無法列明之損失各個方面，也使法官在確定損害賠償金額時，需要考慮和注意的問題。
  19. Chapter 4 : the accounting system in erp proves that accounting is a value control system ; chapter five : the accounting value control system in erp is not a real - time one, and from theoretical analysis i consider that it is mainly because information reliability takes precedence over information relevance ; chapter 6 : with the construction of inform system and credit system allover our society, accounting system can and will become a real - time value control one. the flows of stuff, value and information can take place at the same time while the activity takes place. accounting information collection and accounting control will be dispersed into the whole value chain and accounting department will decentralize

    其二，分析實踐中會計控制系統的不能實現實時控制的現狀和原因，現狀是erp環境下會計系統的大部份憑證仍然是在經過多次審核後由人工錄入系統，仍沒有實現會計憑證的信息化，其原因主要是會計信息的決策有用屬性決定erp中的會計信息可靠性優先；其三，從理論角度證明隨著整個社會信息化的建設和信用體系的完善，企業經營所需的各類信息可以即可靠又及時地提供給信息使用者，將來可以會計實現實時價值控制。
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