管理會計實務 的英文怎麼說

中文拼音 [guǎnlǐkuàijìshíwù]
管理會計實務 英文
management accounting practices
  • 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...
  • 實 : Ⅰ形容詞1 （內部完全填滿 沒有空隙） solid 2 （真實; 實在） true; real; honest Ⅱ名詞1 （實際; 事實...
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 管理 : manage; run; administer; supervise; rule; administration; management; regulation
  1. 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
  2. It offers different part - time diploma, certificate and quarterly programmes in business management, business studies, secretarial studies, accounting, it applications, languages and professional gemology

    舉辦多項兼讀文憑、證書和短期課程，范圍包括工商管理、商業實務、秘書實務、會計、資訊科技應用、語言、專業寶石學。
  3. After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it

    通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。
  4. 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。
  5. It suggests that we must improve these four aspects : the relation of the finance accounting and management accounting ; the theories investigate ; bring up the conception and the actual operation in the company

    這部分是從財務會計與管理會計的關系、相關理論研究與創新、樹立理性思維觀念和強化實際操作四個方面來探討戰略管理會計在我國的發展對策。
  6. 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。
  7. The declaration of such a dividend by a private sector group of companies is likely to be in contravention with the companies ordinance. after years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念（ resourceaccounting ）多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  8. After years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years. these clear and fair accounting standards have provided the modern tools to develop the next generation of international culture in public finance management

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念resource accounting多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  9. The paper analyses the conceptual conflicts and standards harmony of american federal management costs accounting to provide references

    本文對美國聯邦政府管理成本會計實務中的概念沖突及其準則協調進行了分析。
  10. How to real ize efficient and science " s management, guarantee the quantity of the exhibition, and extend the exhibition ' s scale with influence, is meeting new problem. aiming at meeting various business of the exhibition industry, orchestration analysis, science management, designing a reasonable management system is the main topic of this paper

    如何實現高效、科學的管理，保證會展的質量，擴大會展的規模和影響力，是會展行業面臨的新問題和新需求。針對會展業的各項業務，統籌分析，科學化管理，設計一套合理的管理系統，並且對應用開發中的一些技術進行介紹研究，這也是本文的主要工作。
  11. But, since from last century since 90 ' s, because of the research for the financial accounting realm, especially for the establishment and perfect search of the financial accounting standard system, drew on a lot of researcher ’ s concerns, also a certain extent caused the management accounting theories research is still not normative, the whole subject ’ s construction sank into " what should one do ". the theories comes from practice, and the practice can proved the theories correct, only by so, then can create and develop the management accounting practice

    會計學科在我國一向是偏重於規范研究的，但由於上個世紀90年代以來，對財務會計領域的研究，特別是對財務會計準則體系的建立與完善的研究，吸引了學術界太多的關注，在一定程度上也導致了管理會計理論研究至今仍不規范，整個學科建設陷入「何去何從」的尷尬境地。理論來源於實踐，並且必須要回到實踐中去用實證法加以驗證，只有這樣，才能創造與發展管理會計實踐。
  12. The program of accounting prepares students into financial professionals to be engaged in accounting practice and theories research in enterprises or economy management organizations

    會計學專業培養能在各類企事業單位和經濟管理部門從事會計實務和理論研究工作的高級專門人才。
  13. Chartered management accountants are at the leading edge of some of the world ' s most successful organisations ; formulating strategy, managing risk and business assurance, providing cost determination, financial control and creating wealth and shareholder value

    獲取認證的特許管理會計師們已成為全球最為成功的各大企業和組織中的精英，擔負起戰略規劃、風險控制、成本預定、財務管理等方面的高級管理職責，並幫助越來越多的僱主公司提升股東價值，實現可持續發展。
  14. Chartered management accountants are at the leading edge of some of the world ' s most successful organizations ; formulating strategy, managing risk and business assurance, providing cost determination, financial control and creating wealth and shareholder value

    獲取認證的特許管理會計師們已成為全球最為成功的各大企業和組織中的精英，擔負起戰略規劃、風險控制、成本預定、財務管理等方面的高級管理職責，並幫助越來越多的僱主公司提升股東價值，實現可持續發展。
  15. Looking back at the weakness of internal governance in corporation and on the market, the nominal external governance, and the present situation of little interest in managerial accounting academic research and practice, our wise choices are perfecting corporate governance, constructing governed corporate governance, creating demand of effective managerial accounting information, making innovations on managerial accounting method based on corporate governance and supplying effective managerial accounting information

    反觀我國國有上市公司內部治理弱化、外部治理虛化及我國管理會計學術研究興趣不高、實務界不重視的現狀，完善公司治理，構建治理型公司治理，造就有效的管理會計信息需求；進行基於公司治理層面的管理會計方法創新，提供有效的管理會計信息供給，就成為我們的理智選擇。
  16. Panel topics include e - learning & teaching, teaching of ethics in accounting curriculum, accounting education reforms, impact of globalization on public sector accounting, accounting information and equity valuation, news perspectives on auditor independence, value creation & performance measurement, globalization of corporate governance, china culture and accounting and corporate reporting on the internet

    另外會計實務論壇主題包括會計信息與股權估值，環球化對政府會計的影響，審計師獨立性的新觀點，價值創造及績效評核，公司治理之環球化，網上年報和持續披露，及中國文化、商管及會計等。
  17. When taking full advantages of financial centralized mangement, enterprise group should not only emphasize strengthening the basic work of the centralized management system, such as reinforcing capital settlement, accounting check and overall budget, but also emphasize the solutions to the problems that appear in the actual operations of financial centralized management, that is, to perfect budget management, improve capital management, and realize the change from financial accountant to management accountant, etc

    企業集團在充分利用財務集中管理優勢時，既要注重加強資金結算、會計核算、全面預算的集中管理體系基礎工作的建立，又要注重解決財務集中管理在實際操作中存在的問題與不足，即要完善預算管理、改進資金管理和實現財務會計向管理會計轉變等。
  18. How theory informs financial and management accounting practice

    理論是如何引導財務與管理會計實踐的。
  19. Combined with the author ' s working practice of theoretical teaching and accounting work, the paper puts forward a preposition of university management accounting system, which takes the finance centralized managment as the goal, the comprehensive budget management as the core, and the cost management and fund management as the focal point, on the basis of rational analysis of lagging and necessity of university management accounting

    本文結合自己多年在高校從事理論教學和會計實踐工作的實際，在高校管理會計的滯后性和必要性進行理性分析的基礎上，提出建立以財務集中管理為目標，以全面預算管理為核心，以成本管理和資金管理為重點的高校管理會計體系的設想。
  20. As the new economy is coming, managers make great efforts to be in the ascendant by advanced theory & methods in field of management. in fact, all competitive ways can be said in a word - the competition of stratagem, strategic management have gradually become a guide of long - term development and concrete business for a enterprise, which needs a lot of management accounting " s message including inner & outer 、 financial & inf inancial 、 absolute & opposite 、 historical practical, so the enterprise can confine the operation 、 found the strategic target 、 constitute the stratagem, implement the stratagem, evaluate the strategic achievement and adjust the stratagenio as a matter of course, strategic management is crying for strategic management accounting, which is the reason that management accounting is evolving into strategic management accounting. this is the academic base of setting up strategic management accounting

    新經濟浪潮下，管理者以不同的管理概念和方式打造領先優勢，所有激烈的競爭形式實際上都可歸結為戰略的競爭，戰略管理逐漸成為企業長遠發展和具體的業務目標確定的指南，在確定業務范圍、建立戰略目標、制定戰略、貫徹和執行戰略、評估戰略業績以及進行戰略調整的過程中，需要大量的內部和外部的、財務和非財務的、絕對和相對的、歷史和現實的管理會計信息，也由此產生了對戰略管理會計的迫切需要，這正是管理會計向戰略管理會計階段演變的原因和實施戰略管理會計的意義所在，也是建立戰略管理會計的理論基礎。
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