統一會計制度 的英文怎麼說

中文拼音 [tǒngyīkuàijìzhìdù]
統一會計制度 英文
uniform accounting system
  • 統 : Ⅰ名詞1 （事物間連續的關系） interconnected system 2 （衣服等的筒狀部分） any tube shaped part of ...
  • 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...
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 統一 : 1. （聯成整體） unify; unite; integrate 2. （一致的; 整體的） unified; unitary; centralized
  1. It is very important to ensure the reliability, comparability, relevance, understandability and timeliness of accounting information so as to bring into play its social functions. on the other hand, the accounting information rules which the accountants produced and supplied must be exotic, applicable and consistent in order to assure its quality. accounting system is just the intermedium which supplied the common accounting information systematically, roundly, concretely, understandably and operationally

    保證會計信息的可靠性、可比性、相關性、可理解性和及時性，對于發揮會計信息的社會功能至關重要;另一方面，為了保證會計信息質量，會計人員生產和提供會計信息的規則必須是公開、適用、一致的，而系統、全面、具體、易理解、易操作地提供這些共同會計信息的媒介，就是會計制度。
  2. Doctor adams had been elaborating a system of unified accounting for the railways.

    亞當斯博士曾經設計過一套鐵路統一會計制度。
  3. The system of enterprise income tax experienced two great reforms, which were the " tax payments instead of profit deliveries to the state " in 1983 - 1984 and the establishment of united state - owned enterprise income tax in 1994 ; at the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000

    經濟體制改革的深入和市場經濟的發展，促使企業所得稅制度與會計制度不斷改革。企業所得稅制先後經歷了1983 - 1984年的「利改稅」到1994年建立的統一的內資企業所得稅兩次大變革。同時，會計制度也從1993年的分行業會計制度到2000年全行業統一會計制度的重大演變。
  4. Accounting offices and accounting personnel must examine the original vouchers in accordance with the uniform accounting system of the state, have power to refuse inauthentic or illegal original vouchers and make reports to the person in charge of the units ; return the inaccurate or incomplete original vouchers and require to make corrections or supplements in accordance with the provisions of the uniform accounting system of the state

    會計機構、會計人員必須按照國家統一的會計制度的規定對原始憑證進行審核，對不真實、不合法的原始憑證有權不予接受，並向單位負責人報告；對記載不準確、不完整的原始憑證予以退回，並要求按照國家統一的會計制度的規定更正、補充。
  5. Article 7 the state shall adopt a unified national examination system for certified public accountants

    第七條國家實行注冊會計師全國統一考試制度。
  6. The accounting body, according to the examined original vouchers and accounting vouchers, shall calculate accounts in line with the provisions of the accounting system

    會計機構根據經過審核的原始憑證和記帳憑證，按照國家統一的會計制度關于記帳規則的規定記帳。
  7. Article 54 commercial banks should establish and improve their own financial accounting system in accordance with laws, the unified accounting system formulated by the state and the relevant stipulations of the people ' s bank of china

    第五十四條商業銀行應當依照法律和國家統一的會計制度以及中國人民銀行的有關規定，建立、健全本行的財務會計制度。
  8. The tokyo metropolitan government became the first in the nation to introduce a new public accounting system that more clearly shows the state of public assets by adopting a double entry bookkeeping system in april this year

    2006年7月進一步簡明政府機關的會計制度東京都廳從今年4月開始，在全國第一家導入了採用復式簿記方式使公共資產狀況更加清晰明了的新的公家會計系統。
  9. There are main characteristics about the current management system of the social security accounting, there are that management turned to one way and formed a single accounting entity, improved management environment of the accounting, set up an supervise system for accounting management, insured the safety of the social security fund. the social security accounting practice goes ahead of the social security accounting development, because of the fast steps to the reforming of our social security accounting

    現行社會保障會計管理體制呈現出以下主要特徵：社會保障會計歸口管理，並成為單一會計管理主體，改善了會計管理的環境；建立了科學的社會保障會計管理監督體系，確保了社會保障基金的安全；實行了統一的社會保障基金會計制度和財務制度；社會保障基金納入單獨的社會保障基金財政專戶，實行收支兩條線管理。
  10. With the shaping of new national accounting system, mid and small private enterprises are faced with the problem of transference of accounting system from the former one to the new standard

    摘要隨著我國新的會計制度體系的基本形成，為數眾多的民營企業面臨著要從執行原來的行業會計制度轉為執行更加規范、統一的新會計制度的問題。
  11. As of april 1, 1997, self - employed industrial and commercial households with a certain scale of operations and privately - operated enterprises taxed at regular intervals in fixed amount, enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules, and tax offices shall enforce tax collection on audit of accounts with respect to them

    從1997年4月1日起，達到一定經營規模的個體工商戶和按定期定額徵收稅款的私營企業、個人租賃承包經營的企業要按照國家統一的會計制度全面建帳，稅務機關應對他們實行查帳徵收。
  12. Fiscal supervision is that a nation employs political power to inspect, enjoin, correct, punish and reflect a variety of economic activities which have direct influence on distribution during the process of fiscal distribution, whose purpose is to guarantee the normal operation of fiscal distribution and good development of social economy it is one of the most important parts in the national economy supervision system

    會計法及其他一些法律、法規賦予了財政部門對于未能依法設置會計賬簿的單位，會計憑證、會計賬簿、財務會計報告和其他會計資料缺乏真實性和完整性的單位，會計核算不符合國家統一的會計制度和行業規定的單位，以及會計人員不符合從業資格要求的單位，財政部門有權予以查處。
  13. Article 19 probable matters such as guaranty provided by the units or pending lawsuit of the units, etc. shall be explained in the financial and accounting reports in accordance with the provisions of the uniform accounting system of the state

    第十九條單位提供的擔保、未決訴訟等或有事項，應當按照國家統一的會計制度的規定，在財務會計報告中予以說明。
  14. Any adjustments to the book value of accounts of an enterprise are not allowed, unless otherwise required by the state laws or regulations and the state uniform accounting system

    除法律、行政法規和國家統一的會計制度另有規定者外，企業一律不得自行調整其賬面價值。
  15. Article 13 accounting vouchers, account books, financial and accounting reports and other accounting documents must conform to the provisions of the uniform accounting system of the state

    第十三條會計憑證、會計帳簿、財務會計報告和其他會計資料，必須符合國家統一的會計制度的規定。
  16. Where accounting practice is conducted with computers, entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the state

    使用電子計算機進行會計核算的，其會計帳簿的登記、更正，應當符合國家統一的會計制度的規定。
  17. The reason is, in one side, people pay no attention to profit in planned economy ; in other side the highly uniform accounting institution has no space for earnings management

    一方面是由於在計劃經濟條件下，利潤等指標不受重視；另一方面則是由於高度統一的會計制度沒有給盈餘管理留下空間。
  18. Article 15 account book entries must be conducted on the basis of the examined accounting vouchers and conform to the provisions of relevant laws, administrative regulations and the uniform accounting system of the state

    第十五條會計帳簿登記，必須以經過審核的會計憑證為依據，並符合有關法律、行政法規和國家統一的會計制度的規定。
  19. The accounting offices and the accounting personnel have the right to refuse to handle it or to correct within their authorities the accounting matters in violation of the provisions of the uniform accounting system of the state

    會計機構、會計人員對違反本法和國家統一的會計制度規定的會計事項，有權拒絕辦理或者按照職權予以糾正。
  20. Where the accounting practice is conducted with computers, the software thereof and the accounting vouchers, account books, financial and accounting reports and other accounting documents produced therefrom, must also conform to the provisions of the uniform accounting system of the state

    使用電子計算機進行會計核算的，其軟體及其生成的會計憑證、會計帳簿、財務會計報告和其他會計資料，也必須符合國家統一的會計制度的規定。
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