現金審計 的英文怎麼說

中文拼音 [xiànjīnshěnjì]
現金審計 英文
cash audit
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 金 : Ⅰ名詞1 （金屬） metals 2 （錢） money 3 （古時金屬制的打擊樂器） ancient metal percussion instrum...
  • 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...
  • 現金 : 1 （現款） ready money; cash; ready 2 （銀行庫存的貨幣） cash reserve in a bank; 現金儲備 cash re...
  1. Adopting rational agent characteristic could add the auditor into corporate contract to educing optimum solution ; opening out the auditor incentive factors in auditing demand theory and the monitor mechanism of auditing. a multi - agent corporate model including the firm owner, the manager and the auditor of the corporate is analyzed in the paper, the conclusions are : educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked ; clarifying the relationship between monitoring of the firm owner and working of the auditor, and illustrating the behavior combination of optimum solution ; further analyzing the relationship among monitoring degree, punishment of auditor and the auditor risk. adapting the model from a single term to serial terms, and adding the non - monetary utility of auditor - - - reputation into the model ; describing behavior of the firm owner in reality and clarifying the necessity of monitoring by the owner and the environment improvements it needs

    論文採用所有者經理人審計師多代理人模型為基礎進行分析，主要成果是：得出能夠防止共謀和不努力工作的模型最優解集合；通過因素分析闡明審計師工作努力程度與所有者監控力度之間的直接關系，以及審計合約最優解的行為策略組合及其制定順序；引申分析所有者監控力度與審計風險、審計師懲罰力度之間的關系；成功的將模型從單一期間擴展到多期間情況，並且將審計師聲譽等非現金收入形式的效用影響加入到模型當中；通過分析審計實務中的所有者行為特徵說明所有者對審計師工作實施監控的必要性，以及實現該監控所需的條件。
  2. 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。
  3. Now group company ' s three big pillar industry : the guarantee profession is grasping realization link bohai sea mayor the extended meeting 12th conference considers through the creation link bohai sea guarantee network bill, has interpolated the tianjin non - to be listed stock : ; the real estate industry is positively operating the tianjin conch shell bay center commerce business district development building items of basic construction, the construction surrounding seas union investment collection regimental head quarter headquarters building, the international commercial port building and the finance guarantee the building, is the collection first - class standard comprehensive commerce business center, the synthesis star class hotel, the office is a body multi - purpose, the high scale, the modernized large - scale commerce building, presently faces the domestic and foreign buying in partner, has set up the tianjin link bohai sea steel unit ' s production craft and the equipment design, the research and development work

    現在集團公司的三大支柱產業：擔保行業正在抓緊落實環渤海市長聯席會第十二次會議審議通過的「組建環渤海地區擔保網路」議案，以參入天津市非上市公司股權流通試點工作，進一步增資擴股；房地產業正在積極操作天津市響螺灣中心商務商業區開發樓宇建設項目，建設環海聯合投資集團總部大廈、國際商務港大廈和金融擔保大廈，是集一流水準的綜合商務商業中心、綜合星級酒店、寫字樓為一體的多功能、高檔次、現代化大型商務樓，現面向國內吸納合作夥伴；組建了天津環渤海鋼鐵工程技術開發有限公司，實施取向硅鋼機組的生產工藝及設備的設計、研發工作。
  4. We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes

    我們審計了后附的abc股份有限公司（以下簡稱「貴公司」 ）及其子公司和合營企業（以下統稱「貴集團」 ）財務報表，包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。
  5. The school textbook assistance scheme provides cash grants, on a means - tested basis, to eligible primary 1 to secondary 7 students in public sector schools and local schools under the direct subsidy scheme for the purchase of essential textbooks and miscellaneous school - related expenses

    就讀公營學校和直接資助計劃本地學校的小一至中七學生，如通過入息審查，可獲現金書簿津貼，以購買必需的課本和支付與就學有關的雜項開支。
  6. What seemed a clever wheeze to avoid the scrutiny of the regulators and auditors now looks foolish, since no bank knows the exposure of any other

    逃離監管機構和審計機關的火眼金睛，過去似乎是明智之舉，現在看來相當愚蠢，因為銀行不知道其他機構是否曝光。
  7. From the development of circular economy in developed countries, we can get some experiences : ( 1 ) to improve the legal system ; ( 2 ) to accelerate cleaner production in enterprises ; ( 3 ) to enhance the research and development of science and technology ; ( 4 ) to reinforce environment education the idea of circular economy has been introduced in our country, and there are some problems for our development of circular economy, for example, the government, enterprises, and the public cannot act properly

    德國、日本等發達國家已經步入了循環型社會，這些國家的循環經濟發展歷程給我國提供了啟示：首先，要加強法制建設，制定環境經濟政策，加大資金投入力度，發揮政府的職能作用來構築循環經濟發展的制度環境；第二，要加快實施清潔生產，促進工業生態群落的耦合，在企業中開展環境會計與環境審計，通過企業變革來奠定循環的基礎；第三，要加大科技開發，保障循環的實現；第四，通過環境教育來促進公眾參與。
  8. The importance of using database and computer aided analysis technology in the examination of processing aircraft sheet metal parts was put forward by analyzing the actuality of technology design for aircraft sheet metal parts

    摘要通過分析當前我國飛機板金零件工藝性審查的現狀，提出了在工藝性審查中利用數據庫及計算機輔助技術的必要性。
  9. The committee are seriously concerned that because of the confidentiality provisions in the general conditions of contract for the bridge contracts concerned, the director of audit has to exclude from his report the relevant information, i. e. detailed information relating to the contractors, the dispute resolution processes and the settlement sums, thereby causing unnecessary delay in the committee s work and reducing the overall usefulness and timeliness of the director of audit s report

    委員會深切關注到，基於有關橋梁合約的合約一般章程所戴的保密條文，審計署署長須在其報告書內剔除有關資料，即關于承建商、解決爭議過程及和解金額的詳情，以致委員會的工作出現不必要的阻延，並減低了審計署署長報告書的整體效用及在時間上的適切性。
  10. As regards supervisory activities, the hkma plans to conduct approximately 20 on - site examinations on e - banking and general it controls

    至於監管工作方面，金管局計劃就電子銀行及一般的資訊科技監控措施進行約20次現場審查。
  11. The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion

    實證結果顯示：舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重，更差的短期償債能力，更低的應收賬款周轉率、調整后每股現金和股權集中度，也更容易被注冊會計師出具非標準無保留審計意見。
  12. One leg is built of information such as sales leads, orders, production planning, procurement orders, work schedules, cash receiving, and accounting review and feedback

    一條腿是信息，如銷售情報、銷售訂單、市場計劃、采購訂單、工作計劃、應收現金、會計審核及反饋。
  13. 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。
  14. The green vanguards team has recorded its activities on a web page. the members excellent performance and satisfying results distinguished them from other teams participating in the formosa youngsters millennium project, and so they received the above - mentioned platinum award in the projects community category. also, two of the team members received the jury prize for national young volunteers, while brother yang was selected as one of the ten most outstanding young volunteers

    他們將整個活動過程用網頁記錄下來，優異的表現與豐碩的成果讓他們在參賽隊伍中脫穎而出，獲得福爾摩沙少年千禧計畫社區組白金獎，另外有兩位隊員榮獲全國青少年志工菁英評審獎，楊小師兄則獲頒全國十大傑出青少年志工菁英獎。
  15. The sub - committee considered a paper exploring a number of alternative measures of the real effective exchange rate reer and comparing them with the reer series currently compiled and used by the hkma

    委員會審閱了一份文件。文件探討計算實質港匯指數的若干可行方法，並與現時金管局編制及使用的實質港匯指數序列比較。
  16. As the amount of cash bail involved in this case was huge and it was difficult to predict how long the trial would last, the former chairman applied to the court to transfer the bail money into interest - bearing accounts

    由於被捕前主席的現金保釋款額高達五百萬元，而且亦難以預計審訊期會持續多久，因此他向法庭申請，將保釋金轉到一個可收取利息的戶口。
  17. Many reasons could explain this kind of problem, during which the key is that foreign administrational models are copied in administration, and for inner supervision there are short of enough attention from upper administrators. this article therefore provides new designs in organizations and structures, officer arrangement and working procedure, aiming at clearly defining responsibility and providing suggestions to perfect current auditing work and safeguarding input safe and preventing cheating behaviors

    筆者認為，為了保證建設項目的順利進行，必須完善內部審計制度，因此本文對長春分院的內部審計制度從完善組織機構、人員配置、工作程序等方面進行了大膽設計，明確了審計部門的職責，提出了在現有情況下加強基建項目審計的方法，以此來保證基建資金的安全，防止基建工作中舞弊行為的發生。
  18. An auditable offline e - cash scheme

    一個可審計的離線電子現金方案
  19. The authors also introduces < a new capital adequacy framework > of the basle committee on banking supervision, and contrast to america ' s law, points out the deficiency of our financial institution ' s ; capital adequacy, and put forward useful advice for perfecting financial institution ' s capital adequacy

    我國目前的信息披露方面存在一些問題。筆者認為，現階段我國應以上市和擬上市金融機構為先導，逐步建立我國金融機構信息披露制度，並加強信用評級、會計師事務所和審計師事務所等中介機構的建設。
  20. In this process, dubious cash flow was detected, and based on this clue, the source of the fund was tracked, leading to the discovery of the illegal retention of a large amount of revenues

    在對任期屆滿的電力局領導進行財務審計的過程中發現可疑流動的資金，以此為線索追查到資金的來源，發現大量被截留下來的電費。
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