稽核檔 的英文怎麼說
中文拼音 [jīhédàng]
稽核檔
英文
log file-
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。Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits
出納人員不得兼管稽核、會計檔案保管和收入、費用、債權債務帳目的登記工作。A cashier shall not be concurrently in charge of auditing, taking custody of accounting archives or entering the receipts, expenditure, expense or claims and debts accounts
出納人員不得兼任稽核、會計檔案保管和收入、支出、費用、債權債務帳目的登記工作。Cashier personnel calls treasurer in one ' s early years, manage the debt pass in and out of an unit directly, to audit, accountant so archives keeps and a few post such as charge to an account cannot hold two or more posts concurrently
出納人員在早年稱作司庫，直接治理一個單位的錢款進出，所以對稽核、會計檔案保管和記賬等幾個崗位不能兼職。The same privilege is applicable to the statistics personnel dispatched under the authorization of the bas unit
受主計機關之命稽核各機關統計工作之統計人員，查閱各該政府機關之檔案、表冊亦同。The application template contains document libraries used by team members to store related files as well as a calendar to track key audit dates
這個應用程式範本包含文件庫，工作小組成員可用來儲存相關的檔案以及追蹤重要稽核日期的行事歷。In the process of their examinations and audits, the committee shall examine all applications for loans made during the period under examination and satisfy itself that for each loan made an application is on file and that each application states the purpose for which the loan is made, the description of the security, if any, offered, and that it bears the approval of the credit committee
監察委員會在進行稽核帳簿時，應檢閱該段期間之所有貸款申請書內記載事項。檢查每項貸款是否有貸款申請書存檔；是否註明所需貸款用途。如有抵押、則檢查提出之抵押方式，並檢查各項貸款是否獲得貸款委員會批準。分享友人