管理會計人員 的英文怎麼說

中文拼音 [guǎnlǐkuàijìrényuán]
管理會計人員 英文
management accountant
  • 管 : Ⅰ名詞1 （管子） pipe; tube 2 （吹奏的樂器） wind musical instrument 3 （形狀似管的電器件） valve;...
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 會 : 會構詞成分
  • 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...
  • 員 : 員名詞1. （指工作或學習的人） a person engaged in some field of activity 2. （指團體或組織中的成員） member Ⅱ量詞（用於武將）
  • 管理 : manage; run; administer; supervise; rule; administration; management; regulation
  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. Duh, r. r., november 1992, " culture, experience and audit judgment ", presented at the plenary session of the fourth asian - pacific conference on international accounting issues, dunedin, new zealand

    杜榮瑞1990 ， "審計人員之資訊使用與判斷行為" ，第二屆會計理論與實務研討會論文集，臺大管理學院主辦
  3. According to the complexity of accounting information and the ponderance of disservice, earnings management of listed companies is a great problem for investors, supervisors and auditors in capital market

    由於會計信息的復雜性、信息不對稱的不可克服性和舞弊危害的嚴重性，盈餘管理成為困擾證券市場投資者、監管者、審計人員，損害證券市場健康發展的一個大問題。
  4. However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general

    但也存在一些突出問題，如企業員工成本意識薄弱，成本考核、監督制度不完善，廠級成本核算與車間成本核算脫節，成本失真現象比較嚴重，物資管理缺乏規范化而造成成本失控，工時及材料定額不完善而缺乏約束力，從事財務管理會計人員的素質普遍不高等等。
  5. Currently, we are at the elementary state of the strategic management accounting study, and there are still a number of problems waiting to be solved in the application in practice, such as enterprises are lacking of strategic consciousness and strategic thought ; the emphasis of accounting tasks are still in financial accounting ; and the quality of accountants are not good enough to cumulate strategic management accounting, etc. part three discusses how to use strategic management accounting in our country

    目前我國對戰略管理會計的研究還處于初級階段，在實際的應用中存在著一系列有待攻克的難點。比如，企業缺乏戰略意識、戰略思維，會計工作的重點依然放在財務會計上，以及會計人員的素質還不夠高，不能在實踐中充分積累戰略管理會計經驗等等。第三部分主要探討了在我國應用戰略管理會計的一些對策。
  6. Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge

    一般會計人員辦理交接手續，由會計機構負責人、會計主管人員監交。
  7. Computer based accounting has greatly improved the efficiency of accounting management and decision - making, disentangled the accountants from the onerous work and played important influence on the theory and practice of accounting information system

    會計電算化使會計人員從繁重的傳統手工記賬、算賬、報賬工作中解脫出來，大大提高了會計管理和決策的效率，也對會計信息系統的理論和實務產生了重大的影響。
  8. Talk on management system creation of accountants

    關于會計人員管理體制創新的探討
  9. The precautionary measures taken are firstly to reinforce accountants education of abiding by the regulations and then to stnengthen inside construction of rules and regulations and innovation of managing means

    要採取的防範措施是:第一，加強會計人員遵守規章制度的教育，遵守會計法規，然後強化內部規章制度建設和管理手段的創新。
  10. Cvp analysis is so pervasive in management accounting that it touches on virtually everything that a manager does

    本量利分析在管理會計中的應用如此之廣，它實際上涉及經理人員所做的每一件事。
  11. He is a fellow of the chartered institute of management accountants, a chartered marketer and a fellow of the chartered institute of marketing, a corporate member of the the chartered institute of housing, a member of the hotel and catering international management association and a certified hotel administrator of the american hotel and lodging association

    趙先生是英國特許管理會計師公會資深會員英國特許市務師英國特許市務學會資深會員英國特許房屋經理學會會員英國國際酒店管理協會會員和美國酒店及住房協會認證酒店執行人員。趙先生持有管理學雙碩士曾於法國及美國接受教育。
  12. The role of management accounting continues to undergo major changes, and management accountants are no longer only scorekeepers of past performance and they have become valuea - dding members of management teams, creating information vital for enhancing operational excellence, and for formulating and ? 196 ? implementing new strategies

    管理會計的作用任在發生著重大變化，管理會計人員不再僅僅是過去經營活動的記錄者，他們已成為管理層中具有附加值的成員，提供的信息對經營績效和制定並執行新的戰略具有重要作用。
  13. To do this, we need to implement strategic plan, to apply the modern information technology ( especially enterprise resource planning ), to form enterprise " s culture, to improve the knowledge of employees, of course, the first step is to build the system of theorv & means. this thesis bend itself to study theory & means of strategic management accounting. the thesis expounds

    這種企業管理決策支持系統作用的發揮取決於它的方法是否能被真正應用到實踐中去，這需要企業戰略的規劃實施、現代信息技術的應用（特別是erp的引進） ，企業文化的建設、管理會計人員素質提高等諸多方面的支持，當然其前提是解決戰略管理會計理論與方法體系的建立問題。
  14. Accounting activities are accounting practices when people are trying to get certain account goals, apply modern scientific management theory and manners to handle accounting objects, get accounting information, make enterprise operation strategies and response to the affection from accounting activities

    會計行為是會計人員為實現一定的會計目標，應用現代科學的管理理論與方法加工會計對象，取得會計信息，參與企業經營決策與管理並對會計行為環境的影響作出反映的會計實踐活動。
  15. The uniform accounting system of the state refers to the system concerning accounting practice, accounting supervision, accounting offices and accounting personnel as well as administration of accounting work which are formulated by the financial department of the state council in accordance with this law

    國家統一的會計制度，是指國務院財政部門根據本法制定的關于會計核算、會計監督、會計機構和會計人員以及會計工作管理的制度。
  16. In the context of creating a " love their work, honesty, trustworthiness, honesty and self - discipline, and impartial, uphold guidelines, improve skills, participation in management, enhance service, " accounting ethics awareness and concepts, to accounting, accounting officers concerned, and actively promote good accounting practice and the social atmosphere of honesty and trustworthiness. actively promote the quality of our accounting and accounting information quality, a good accounting career morality

    要在全市范圍內營造「愛崗敬業、誠實守信、廉潔自律、客觀公正、堅持準則、提高技能、參與管理、強化服務」等會計職業道德意識和觀念，重視會計工作，關心會計人員，積極倡導良好的會計風氣和誠實守信的社會風氣，積極推動我市會計工作質量和會計信息質量的提高，樹立良好的會計職業道德風尚。
  17. On the basic of brief introduction of some concerning concept and theory of cash flow, this article first by using methods of contrast analysis and combining qualitative analysis and quantitative analysis to put forward the idea that the management staff should use the model of total cash flow analysis as a tool to effectively analyze cash flow, then with borrowing the idea of cost quality classify in managing accounting theory to bring forward a dynamic model for forecast of future cash flow. meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control

    本文在對現金流量的有關概念、理論進行闡述的基礎上，首先運用對比分析的方法，定性分析與定量分析相結合，提出企業經管人員應以現金流量綜合分析模型為工具，有效分析企業的現金流量；之後借用管理會計中成本性態分類的思想，並結合現金流量表中對現金流量的分類要求，同時考慮到與企業擬定的現金最佳持有量密切聯系，提出建立一個預測未來現金流量的動態模型；最後，結合企業實例，對于如何完善企業現金流量控制的思路和方法提出若干建議措施。
  18. At the same time j2ee platform technologies are discussed deeply, such as j2ee platform technologies, communication technologies, ejb component technologies and so on. the design model based on the mvc frame is applied in the system development, so that the separation between the present logic and the business logic in the application is realized. finally, according to the problems found in the development process, the paper explains particularly the kay technologies in the realization : the uniform naming service is realized by realizing the service locator partten using the value object pattern, all the status data is encapsulated into a serializable object, then transferred among the client, sessionbean and entitybean in order to decrease the potential network traffic caused by reference of entitybean ; in order to improve the performance of data storing and taking, we introduce the facade model to escapsulate the ejbs which delegate the data model

    本論文結合了杭州市財政局的會計人員從業資格管理系統的升級項目，研究了基於j2ee的ejb組件模型的多層分散式體系結構的設計與實現：深入探討了三種分散式處理技術（ rmi ， corba ， com ）的區別，將j2ee平臺的ejb技術與windowsdna體系的com +技術從多個角度進行了比較；詳細闡述了在系統開發過程中j2ee平臺的幾項核心技術（如： j2ee平臺的服務技術、通信技術、 ejb組件技術等）的應用；引入了源於mvc三部件框架的設計模式，實現了應用中表現邏輯與業務邏輯的分離；最後，結合在開發過程中遇到的問題，詳細解釋了開發過程中實現的關鍵點：用servicelocator模式實現了統一的命名服務管理；運用valueobject模式將所有狀態數據包裝成一個可序列化對象vo ，然後在客戶機、 sessionbean與entitybean之間傳遞，減少了使用實體bean造成的潛在網路通信量；以及引入sessionfacade模式，用sessionbean封裝了entitybean ，改善了數據存取的性能。
  19. This course studies basic concepts of financial and managerial reporting. the viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them

    本課程學習財務和管理會計的基本概念。立足於財務和管理報告讀者的角度，而非會計人員。
  20. In china, the reliability, that is to say, the facticity, neutrality and checkablity should be think much more. for this chinese accounting system and rule have been modified many times to close to the international rule step by step up to date. the paper depending on the exemples of information distortion of chinese stock companies which come into the market, points out that in china the distortion questions of stock company accounting information are serious, and anatomizes practically the causes and harms from the inside and outside conditions, and the diathesis of persons engaged in this field. in the end, the thesis brings forward five countermeasures on how to improve accounting information quality of stock companies

    本文認為，會計信息質量特徵是有層次的，其主要的特徵是相關性和可靠性，而在我國，應該更加重視可靠性，即真實性、中立性和可核性。提高股份公司會計信息質量，從會計本身角度，應該進一步完善會計法規，推進企業會計制度與國際接軌，同時要強化股份公司會計的內外部監督，大力提高會計人員素質，從系統管理上完善會計信息的質量保證體系。
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