機關會計 的英文怎麼說
中文拼音 [jīguānkuàijì]
機關會計
英文
institutional accounting-
Caring little about the so - called " youth culture " and the media, they have been shifting from psychology into medicine, from sociology into accounting and from black studies into computer programming
他們不大關心所謂的「青年文化」和媒介，已經在從心理學轉向醫學，從社會學轉向會計學，從黑人研究轉向計算機程序設計。2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system
盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。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。The 23rd production, operation is small the taxpayer that does not have the ability that build zhang truly again, meeting personnel builds the wealth that can invite the professional orgnaization that pursues business of accountant representative charge to an account via approval to perhaps be approbated via the tax authority for you zhang and conduction zhang wu ; invite afore - mentioned orgnaizations or personnel has real difficulty, via approval of prefectural above tax authority, can the regulation according to the tax authority, establish proof of income and expenses register of sales of stickup book, stock or royalities charges unit
第二十三條生產、經營規模小又確無建賬能力的納稅人，可以聘請經批準從事會計代理記賬業務的專業機構或者經稅務機關認可的財會人員代為建賬和辦理賬務；聘請上述機構或者人員有實際困難的，經縣以上稅務機關批準，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿或者使用稅控裝置。Began with analyzing asset reorganization ' s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization. on basis of the analysis and asset reorganization practice in china, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company
本文從分析資產重組對會計基本理論與方法的影響入手，對上市公司資產重組中的幾個重大會計問題，包括公司並購會計方法的選擇、並購商譽會計、資產剝離和股權轉讓的會計處理、上市公司資產重組績效分析以及重組后會計運行機制的構建等進行了深入的理論分析和探討，並在此基礎上結合我國的資產重組實踐，提出了改進和完善我國上市公司資產重組有關會計問題處理的基本思路。Prepare balance sheet account reconciliation ; recommend solutions to issues and improvement measures for related accounting procedures ; review current processes for re - engineering or automation opportunities ; ensure compliance with established policies and procedures ( local and corporate statutory reporting and filing requirements
準備負債資產表賬戶調節；推薦相關會計程序問題的解決方案和改進的方法；復核最近的程序看是否有重新策劃或自動化的機會；確保政策與流程的一致性（地方與法人的有關法令的報告和編檔保存的要求） 。And build a stronger network, the council would develop a member agency information system to capture and respond effectively to members needs and feedbacks. the proposal was supported by the bip grant and the system would be in place in 2006. review on membership was completed upon completion of 3 years of council s reorganization
和建立更緊密的網路，社聯將建立一套會員機構資料系統，更有效地掌握及回應機構會員的需要、關注及意見，有關建議已獲社署撥款通過，系統預計於2006年啟動。Article 18 an individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the ability to keep account books may appoint a registered accountant or accounting personnel recognised by the taxation authority to keep its books and handle accounting matters
聘請注冊會計師或者經稅務機關認可的財會人員有實際困難的，經縣以上稅務機關批準，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿等。Company treasurer report basically offers the person that forms for reporting statistics is used, the person that forms for reporting statistics is used includes branch of partner, creditor, director, tax authority to wait
企業會計報告主要提供給報表使用者，報表使用者包括股東、債權人、主管部門、稅務機關等。In a confidential study leaked to the french press, the capital ' s transport authority ratp estimated an average 61 suicide attempts a year cost it in the region of ? 9m ? 6. 2m in emergency interventions and network disruption, plus the severe but often unquantifiable trauma suffered by staff who witness an attempt. christmas and new year are peak periods, with three times the monthly norm, said the report, extracts of which were published in the newspaper le parisien
據衛報12月30日報道，據法國媒體報道，在有關部門的一份機密研究報告中，負責管理巴黎運輸系統的ratp機構估計，每年在該市地鐵內平均發生61起自殺事件，為此而採取的緊急干預措施以及由此帶來的地鐵運輸中斷所造成的損失高達900萬歐元620萬美元，而目睹這些慘劇的車站工作人員往往會遭受極其嚴重但又通常是難以量化的精神創傷。More easy - to - understand government accounting
進一步簡明政府機關的會計制度More easy - to - understand government accounting - tokyo metropolitan government
進一步簡明政府機關的會計制度-東京都Article 2. state enterprises and institutions, government agencies, public organizations and armed forces shall abide by this law in handling accounting affairs
第二條國營企業事業單位、國家機關、社會團體、軍隊辦理會計事務，必須遵守本法。Article 2 state organs, associations, companies, enterprises, institutions and other organizations ( hereinafter uniformly referred to as units ) must, in handling accounting affairs, abide by this law
第二條國家機關、社會團體、公司、企業、事業單位和其他組織（以下統稱單位）必須依照本法辦理會計事務。Any government agency which does not have a statistics institute, its statistical projects shall be handled by its accounting institute
未設統計機構者，其統計業務由各該機關會計機構兼辦之。Cpa firms and 73 corporate practices in the sar at the end of the year. the hong kong society of accountants is a self - regulatory body established under the professional accountants ordinance with a wide range of responsibilities for registering professional accountants, maintaining accounting, auditing and ethical standards for the profession and conducting training programmes and examinations to qualify professional accountants
香港會計師公會是根據《專業會計師條例》成立的自我規管機構，負責多項工作，包括處理專業會計師的注冊事宜，維持專業會計師有關會計、核數及專業道德的標準，以及舉辦訓練課程和專業會計師資格評審考試。Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings
長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。Part three : analyzing the obstacles of developing the housing mortgage securitization in our country now, including the our country housing mortgage scale is not enough big, insurance and guarantee mechanism is not sound and personal reputation mechanism is not perfect, the marketization of interest rate system is not completed, the development of institution investor is still not mature and the development of intermediate institution is not perfect, the system of law is not sound, the related accounting system and tax revenue system is lack and blank etc. part four : passing the analysis of the second and third part put forward the whole idea and concrete strategies in our country to develop the housing mortgage securitization
第二部分：首先對全球住房抵押貸款證券化的發展狀況進行了簡要的介紹與分析，然後選擇對我國有借鑒意義的美國、加拿大和香港等典型國家和地區的住房抵押貸款證券化實踐進行了詳細的比較分析，並從中得出：住房抵押貸款證券化是住房抵押貸款一級市場巨大發展的必然結果：政府的支持非常重要；住房抵押貸款證券化的發展需要一定的基礎條件以及需要因地制宜等一些關鍵性的啟示。第三部分：分析了我國當前實施住房抵押貸款證券化所面臨的一些具體障礙，其中包括有我國住房抵押貸款規模不夠大、保險與擔保機制不健全、個人信用體系不完善、利率體系非市場化、機構投資者的發展還不成熟、中介服務機構發展不完善、法律法規制度不健全以及相關會計制度和稅收制度的欠缺和空白等一系列的問題。Our company will provide you regular and extensive training from accounting, taxation, business, language perspective, a quantity of opportunities to face challenging projects and a future opportunity of becoming one of our partners after several years working duration in paat
我們公司將會為您提供廣泛且規律的有關會計、稅務、商務、語言等方面的培訓，面對大量富有挑戰性的工作機會以及在工作幾年後成為公司合伙人的機會。Therefore, we specify three categories of goals or motivations for accounting choice : contracting, asset pricing, and influencing external parties
國外有關會計政策選擇的實證研究可以分為三類：契約動機、資產計價動機、影響利益相關者的動機。分享友人