查核賬目 的英文怎麼說

中文拼音 [zhāhézhàngmù]
查核賬目 英文
audit the accounts
  • 查 : 查名詞1. [植物學] （山查） hawthorn; haw2. （姓氏） a surname
  • 核 : 核構詞成分。
  • 賬 : account
  • 目 : Ⅰ名詞1 （眼睛） eye 2 （大項中再分的小項） item 3 [生物學] （把同一綱的生物按彼此相似的特徵分為幾...
  • 查核 : examine （accounts）; check
  • 賬目 : a/c acct account=charterer
  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. Bank bumiputra malaysia berhad bbmb, suspecting its hong kong subsidiary, bumiputra malaysia finance limited bmfl, of having improperly approved loans, initiates an internal investigation and sends an internal auditor to hong kong to inspect the bmfl books

    馬來西亞國營裕民銀行裕民銀行懷疑其附屬公司裕民財務有限公司裕民財務在港批核貸款的程序出現問題，開始進行內部調查，委派內部核數師到港查核賬目。
  3. Inspects the bmfl s account books covertly

    暗中查核貸款賬目
  4. 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。
  5. As early as 1982, bbmb headquarters was suspicious about its hong kong subsidiary s credit - approval procedures. the bank therefore dispatched an internal auditor from its kuala lumpur headquarters to act as assistant general manager supervising bmfl accounting and credit matters, and with an unspoken task to examine bmfl s books from the inside. at the same time, bbmb also issued an order to bmfl halting any further loans to the carrian group of companies without prior headquarters approval

    早於1982年，總公司裕民銀行已開始懷疑其附屬公司在港批核貸款的程序出現問題，遂從吉隆坡總部調派一名內部核數師來港任助理總經理，負責管理會計及貸款等事宜，從而暗中進行內部調查，審核賬目同時亦飭令裕民財務在未獲總公司批準，不得再向佳寧及有關的公司貸款。
  6. The bbmb internal auditor is murdered and his body found inside a banana grove in tai po of the new territories

    負責查核賬目的裕民銀行核數師被殺，屍首被發現藏於大埔一蕉林內。
  7. In the case analysis part, this paper analyzed the wrong behaviors of zhong tian qin office in the standard of audit standard, the author found that the zhong tian qin office disobeyed the requirements of audit standard to account receivable inquiring program, analysis checking program, etc. thirdly, this paper disclosed the reasons of low audit quality all - sided from three aspects, one is the audit requirements of listed company, the other is the audit supplying of the cpa circle, another is the imperfectness of the cpa audit quality supervision

    其次，本文通過對我國審計監管部門近年所查處和披露的cpa審計質量問題進行了分析，揭示了我國cpa審計質量的現狀，並以獨立審計準則為準繩，分析了「中天勤」事務所在「銀廣夏」審計項目中的違規行為，研究發現中天勤違反了獨立審計準則對應收賬款函證程序、審計工作底稿復核程序、分析性復核程序等的要求。接著，本文通過cpa審計服務市場中上市公司高質量的審計需求不足、 cpa行業高質量的供給失效及cpa審計質量監管體系的不完善三方面探討了我國cpa審計質量低下的原因。
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