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 it should audit the departmental yearly budget
甲、本系年度預算執行之
稽核。
Examination of agricutural postal savings capital
淺談如何做好農村郵政儲匯資金票款
稽核工作
Article 37 an accounting office shall establish an internal auditing system
第三十七條會計機構內部應當建立
稽核制度。
2 it is responsible to audit all departmental accounts receivable and accounts payable
(二)各項經費收支及現金出納處理情形之
稽核。
Based on firsthand data of check and investigation on the internal control of commercial bank, thorough analysis is hereby made on present situation of internal control of commercial bank of our nation and its generating origin
本文以對商業銀行內控制度
稽核檢查的第一手資料為基礎,深入分析了目前我國商業銀行內部控制的現狀及其產生根源。
General auditing dept
總
稽核室
Line leader shall have a good control of the production process, quality and staff situation as well as correct and audit operator ' s work at any moment
掌控生產線的進度,品質及人員的動態,隨時糾正和
稽核員工的作業。
Carry out internal audit of finance and business
內部
稽核小組本中心內部財務業務之查
核。
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。
You're a topfight comptroller, the best numbers and money man i know anywhere.
你是個出類拔萃的
稽核員,在我見到過的跟數字和鈔票打交道的人當中,你是頭等的。
Adbc auditing conference held in guangxi
中國農業發展銀行召開
稽核專業會議
Carry out audits of finance and business of securities firms
稽核室證券商財務業務查
核。
The auditor began the examination of accounts
稽核員開始審察帳務。
Auditors shall not audit their own work
稽核員不得
稽核自身的工作。
I should add that all of these records have been audited
我必須說明,所有的這些記錄都經過
稽核。
Enforce management, increase compliance by all means ; widen coverage ; standardize payment management ; rigorously enforce application regulation ; take efficient measures to prevent faces claim of pensions ; oppose too early retirement firmly
加強養老保險管理。包括千方百計提高征繳率;堅持不懈地擴大覆蓋面;規范工資管理,嚴格申報制度,加強稽核力度;採取得力措施,防止虛報冒領養老金;堅決扼制提前退休行為五項措施。