聯合審計 的英文怎麼說

中文拼音 [liángěshěnjì]
聯合審計 英文
joint audit
  • 聯 : Ⅰ動詞（聯結; 聯合） unite; join Ⅱ名詞（對聯） antithetical couplet
  • 合 : 合量詞（容量單位） ge, a unit of dry measure for grain （=1 decilitre）
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 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...
  • 聯合 : 1 （聯系使不分散;結合） unite; ally 2 （結合在一起） alliance; union; coalition 3 （共同） joint;...
  1. Based on consider hereinbefore, this dissertation discusses several aspects on the problem of the sustainable and optimum exploitation of groundwater resources as follows : ( 1 ) reviewed entirely the origin and evolvement of the concept " sustainable development ", stated and commented the study status in queue on " sustainable development " around national and international range, thorough discussed the science connotation about the concept " sustainable development " ; ( 2 ) looked back and commented across - the aboard some furthest basic concept and proposition related to groundwater resources, put forward self opinions on a few existent mistake points of view and chaos understandings ; ( 3 ) expatiated entirely on the content and meaning of the theory of changeable groundwater resources system, contrast with the traditional methods of groundwater resources calculation and evaluation, combined example to show the application of this theory ; ( 4 ) thorough analyzed the difficult and complexity to forecast the groundwater resources, fully stated the traditional methods of groundwater resources forecasting, pointed out the characteristic and applying condition of these forecasting method, introduced the main ideas and methods of wavelet analysis developed recently, and the matlab software be known as the fifths era computer language, and its accessory wavelet analysis toolbox, applied these methods and tools to analyze the groundwater dynamic curve, adopted the b - j method and morte - carlo method, combined with the theory of changeable groundwater resources system, discussed the new view on the forecast of groundwater resources ; ( 5 ) synthetically analyzed the characteristics and limitations of the present all kind of groundwater manage model, combined mathematical programming mathematical statistics random process and the theory of variation system of groundwater resources on the unite optimum attempter of surface water and groundwater, emphasized how to make the model more nicety, more simple, more practicality ; ( 6 ) analyzed the inside condition and outside condition to assure the sustainable and optimum exploi tation of groundwater resources, the inside conditions are the follows : correct resources idea, scientific methods of resources calculation and evaluation, credible forecast methods of resources, exercisable measures of resources management, the outside conditions are the follows : the development idea of high layer, the transform of manage system, the matched policy and rule of law, the adjusted of economy lever, the improve of cultural diathesis, the boosting up of water - saving consciousness and detail measures, the control of population rising, the prevention and cure of water pollute, the renew and rebuild of ecology ; ( 7 ) scan the sustainable and optimum exploitation of groundwater resources from the high level of metagalaxy, earth system science, and philosophy ; lint out the more directions on groundwater resources

    基於以上考慮，論文主要從以下幾方面對地下水資源可持續開發問題進行了比較深入的探討：全面回顧了「可持續發展」概念的由來與演變，對國內外「可持續發展」的研究現狀進行了述評，並對「可持續發展」概念的科學內涵進行了深入探討；對涉及地下水資源的一些最基本的概念和命題進行了全面的回顧和評述，對目前仍然存在的一些錯誤觀點和混亂認識提出了自己的見解；全面闡述了地下水資源變值系統理論的內容和意義，並與傳統的地下水資源計算評價方法進行了對比分析，結合實例具體說明了方法的應用；深入分析了地下水資源預測預報工作的極端重要性和復雜性，對傳統的地下水資源動態預測方法進行了全面的評述，指出了各類預測預報方法的特點及適用條件，對最近二十多年剛發展起來的小波分析技術的主要思想和方法及其應用范圍，以及號稱第五代計算機語言的matlab軟體和附帶的小波分析工具箱進行了介紹，並應用於地下水動態過程線的分析，採用時間序列中的b ? j法，蒙特卡羅方法，與地下水資源變值系統理論相結合，探討了地下水動態資料分析和地下水資源預測預報的新思路；綜合分析了現今各類地下水管理模型的特點及缺陷，將數學規劃、數理統計、隨機過程等與地下水變值系統理論相結合進行地表水地下水或多水源的聯合優化調度，使模型更準確、更實用；對保證地下水資源可持續開發的內部條件和外部條件進行了分析，內部河海人學博卜學位論文前言、摘要、目錄條件主要是正確的資源觀，科學的資源計算與評價方法，可靠的資源預測預報技術，可操作的資源管理措施，外部條件主要是高層發展思路、管理體制的變革、配套的政策法規、經濟杠桿的調節、人文素質的提高、節水意識的增強及具體節水措施、人口增長的控制、水體污染的防治、生態的恢復和重建等;從宇宙科學、地球系統科學及哲學的高度審視地下水資源的可持續開發;指出了地下水資源可持續開發的進一步研究方向。
  2. To seek for an optimum plan that properly integrates land resources and taps potential new senses of pride in urban economic development by respecting the history of industrial development and reflecting the scene of modernization in beijing, beijing municipal commission of urban planning and beijing municipal bureau of state land & resources are hereby inviting worldwide urban planning / design firms experienced in property, development, urban planning, urban design, landscaping and track transport design, or joint ventures of such firms, to apply for prequalification, which, as conducted by experts and government agencies organized by beijing municipal commission of urban planning and beijing municipal bureau of state land & resources, is intended to determine about six firms or joint ventures as participants

    為了使北京焦化廠工業遺址保護與開發建設的規劃能夠在尊重北京工業發展歷史和展現北京現代化發展風貌的基礎上，通過土地資源的合理整合，挖掘城市經濟發展的新亮點，找到一個最佳的建設規劃方案，現北京市規劃委員會和北京市國土資源局面向全球范圍，公開邀請具有地產開發、城市規劃、城市設計、景觀設計、軌道交通設計經驗的規劃設計機構或由上述機構組成的聯合體前來參加應征資格預審，由北京市規劃委員會和北京市國土資源局組織專家、政府有關部門進行資格預審，通過資格預審選取6名左右應徵人或聯合體應徵人參加徵集。
  3. With this half of the deal in hand, mr ban could then promise the un ' s paymasters, principally america, beefed - up internal oversight as well as the appointment of an outside auditor

    在掌控半邊江山的情況下，潘基文會允許聯合國出稅國（主要是美國）來加強國內勘查和外境審計。
  4. Now group company ' s three big pillar industry : the guarantee profession is grasping realization link bohai sea mayor the extended meeting 12th conference considers through the creation link bohai sea guarantee network bill, has interpolated the tianjin non - to be listed stock : ; the real estate industry is positively operating the tianjin conch shell bay center commerce business district development building items of basic construction, the construction surrounding seas union investment collection regimental head quarter headquarters building, the international commercial port building and the finance guarantee the building, is the collection first - class standard comprehensive commerce business center, the synthesis star class hotel, the office is a body multi - purpose, the high scale, the modernized large - scale commerce building, presently faces the domestic and foreign buying in partner, has set up the tianjin link bohai sea steel unit ' s production craft and the equipment design, the research and development work

    現在集團公司的三大支柱產業：擔保行業正在抓緊落實環渤海市長聯席會第十二次會議審議通過的「組建環渤海地區擔保網路」議案，以參入天津市非上市公司股權流通試點工作，進一步增資擴股；房地產業正在積極操作天津市響螺灣中心商務商業區開發樓宇建設項目，建設環海聯合投資集團總部大廈、國際商務港大廈和金融擔保大廈，是集一流水準的綜合商務商業中心、綜合星級酒店、寫字樓為一體的多功能、高檔次、現代化大型商務樓，現面向國內吸納合作夥伴；組建了天津環渤海鋼鐵工程技術開發有限公司，實施取向硅鋼機組的生產工藝及設備的設計、研發工作。
  5. Cad will continue to monitor compliance with the established airworthiness and operational standards by cr airways through a combined programme of inspections

    民航處將繼續透過聯合審查計劃，監察中富航空有否符合既定之適航和運作標準。
  6. Remarks : 1. basis of preparation the interim accounts are prepared in accordance with statements of standard accounting practice no. 25 " interim financial reporting " issued by the hong kong society of accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準未經審核綜合中期帳目乃根據由香港會計師公會所頒布之會計實務準則第25號中期財務報告及香港聯合交易所有限公司創業板證券上市規則之要求而編制。
  7. Born in yugan county, jiangxi province, baiming is a lecturer at the college of fine art of tsinghua university. he is also a member of china artists association, a member of china oil painting society cops and a member of international academy of ceramics of nesco. he is the art majordomo of china ceramic art net

    江西余幹人，現為清華大學美術學院講師，中國美術家協會會員，中國油畫學會會員，聯合國教科文組織國際陶協iac會員，中國陶藝網www . artcn . net藝術總監，江西美術出版社客座編審江蘇畫刊特邀欄目主持北京日報「白明品陶」欄目主持河北美術出版社設計時代中國著名設計師工作室報告陶藝卷主編。
  8. The xinyu investment attracting service center shall provide " one stop " service to the foreign invertors, offering free consultation service about investment environment and policies, projects recommendation ; free going through aoo the procedures and altering formalities of application for establishment of foreign invested enterprises as an agent ; and acting as an agent for the foreign invested enterprises to apply for customs registration, taxation, accouting and audit, etc ; helping make investigations of enterprises credit and market products and to find offices, etc

    免費提供投資政策、投資環境、投資咨詢、推薦項目等資詢服務；接受委託，免費代理申辦外商投資企業成立的全部手續和變更手續；應外商要求，可為外商投資企業提供海關備案，納稅申報、會計、審計等代理服務，以及企業資信調查、產品市場調查、聯系辦公用房等綜合服務。
  9. Panellists at the forum were heavyweights of the financial services and academic sectors. they included the deputy vice - chancellor of the university of hong kong, professor y. c. richard wong ; the senior adviser to vice - chancellor of the university of hong kong, professor kai - ming cheng ; the executive council and legislative council member, mr bernard chan ; the head of north and east asia and chief executive of bnp paribas hong kong branch, mrs mignonne cheng ; the co - head of investment banking in asia and asia financing group of goldman sachs, mr mark machin ; the vice - president undergraduate education and chair professor of finance of city university of hong kong s faculty of business, professor richard ho ; the executive director of the hongkong and shanghai banking corporation ltd, mr peter wong ; the executive director and chief executive officer of standard chartered bank hong kong ltd, mr peter sullivan ; the audit partner of deloitte touche tohmatsu, mr philip tsai ; the president and chief executive officer of bank of america asia ltd ; and mr samuel tsien

    論壇的講者屬財經界和學術界舉足輕重的人士，他們包括香港大學首席副校長王于漸教授香港大學校長資深顧問程介明教授行政會議暨立法會議員陳智思法國巴黎銀行東北亞洲區域總裁鄭陶美蓉女士高盛亞洲有限責任公司亞洲區投資銀行部及亞洲區融資部聯合主管馬勤香港城市大學副校長本科生教育及金融學講座教授何?基教授香港上海匯豐銀行有限公司執行董事王冬勝渣打銀行香港有限公司執行董事及行政總裁蘇利民德勤審計服務合人蔡永忠及美國銀行亞洲行政總裁錢乃驥。
  10. The cpa provides that while those vietnamese migrants who are classified as refugees under the terms of the 1951 united nations convention and 1967 protocol are eligible for resettlement, those who are found not to be refugees should return to vietnam

    按照綜合行動計劃，凡根據《一九五一年聯合國公約》和《一九六七年議定書》所載條款被列為難民的越南船民，均可移居海外；被審定為非難民的人士，則須返回越南。
  11. Teams from each country will conduct joint audits of as many as 12 facilities from " the top 1, 000 energy enterprises in china "

    每個國家的小組將會聯合審計中國前1 . 000能源需求企業的12項設施。
  12. The mou followed discussions this week at the third china - us energy policy dialogue, where the two sides agreed to jointly conduct audits to increase national, regional and local energy efficiency

    本周舉行的第三屆中美能源政策對話中的討論中，雙方同意進行聯合審計來提高國家、地區以及本地的能源使用效率。
  13. They are kernel knowledge of distributed multidatabase too0 then, based on a reasonable classified frame of schema collision, the paper probes into the strategies realizing schema integration and query decomposition using the good " low coupling, high cohesion " characteristics of component ; and then, a improved model of federal database architecture is designed exerting the virtue of independence and assembly of component <, at last, i had completed the work of developing a demo for the integration of audit information systems with the helps of others, which proved that the improved model of federal database architecture is practicalo

    我在提出一個合理的模式沖突分類框架的基礎上，探討了如何運用組件技術的低耦合、高內聚的良好特性來實現數據模式集成和查詢分解的策略；同時，運用組件技術的獨立性和可裝配的優點，設計了一個改進的聯邦數據庫體系結構模型。最後，在上述理論的指導下，本人與協作者完成了湖南省審計廳信息集成原型系統的設計和開發，總體上證實了改進后聯邦數據庫體系結構模型的可行性。
  14. Audit quality is denoted as united probability, which lies on auditor finding, reporting or disclosing the special violating behavior in accounting information of audited client

    審計質量可表述為審計師發現被審計單位會計系統中某一特定違約行為並對己經發現的違約行為進行報告或者披露的聯合概率。
  15. In general, the tax system of transfer pricing is not perfect, for instance, the lacking of a complete set of the relevant tax law, narrowing channels of collecting the information of the same industry, simple way of auditing methods, etc. all these needs the tax authorizes to take - necessary measurement, for instance, the application of the advancing pricing agreement, to further perfect the tax system of transfer pricing

    之後，針對aa精機（廣州）有限公司存在的嫌疑，要求其提供關聯企業的再銷售價格等資料，通過分析這些資料發現aa廣州存在轉讓定價的證據，最後按照合理的原則實施稅務調整。總體來講，我國的轉讓定價稅制尚未完善，比如說法律法規還比較缺乏、信息收集渠道狹窄、審計方法單一等。這些方面還要待稅務機關採取預約定價等方法去逐步完善。
  16. Remarks : 1. basis of preparation the unaudited consolidated quarterly accounts the quarterly accounts are prepared in accordance with hong kong statements of standard accounting practice hkssap no. 25interim financial reporting and the requirements of the rules governing the listing of securities on the stock exchange of hong kong limited

    備注： 1 .編制基準未經審核綜合季度賬目季度賬目乃根據由香港會計實務準則香港會計實務準則第25號中期財務報告及根據香港聯合交易所有限公司證券上市規則之要求而編制。
  17. Reliability assessments are structured using the cascaded inference framework from behavioral decision theory, and combined using rule in order to determine the inferential value of external audit work

    根據行為決策理論運用串聯推斷模型將可靠性評價結構化，同時藉助貝葉斯法則將可靠性特徵聯合起來，以決定外部審計報告的推斷值。
  18. There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data

    報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。
  19. In addition, the supreme and magistrates courts of western australia, and the federal courts, give the authority for the commission to exercise certain powers, and the auditor general and ombudsman oversight aspects of the commission s activities in accordance with legislative requirements

    此外，西澳洲最高法院和裁判法院以及聯邦法院均可授權公署行使若干權力，而審計專員和申訴專員則負責審查公署的運作是否符合法律規定。
  20. Scope of services provided are still typical types, i. e. audit, taxation, book - keeping and company secretarial services, etc. more than 40 % of the replies claimed that they would benefit after china entered into wto. around 30 % of the replies showed interest in expanding their business to china. the factors they will consider included relationship with mainland clients and others, understanding of china cultures and policies and availability of capital, etc. the strategies they will consider in improving their business results are merging with other cpa firms, expanding scope of services, cutting down number of staff, lowering down salary level, reducing services fee and developing their business in china market, etc

    本研究採用資料搜集形式輔以問卷調查，結果反映出大部份香港中小型會計師事務所的員工人數及業績都比不上過往；而業務范圍仍保持傳統審計、稅務、會計記帳、公司秘書等服務模式；有四成以上的回應者認為大陸入世會對其業績有正面影響；有三成以上回應者表示會到大陸執業；而若考慮到大陸執業，回應者稱主要的考慮因素為與內地客戶等之聯系、對大陸的了解及資金等，至於改善業績，回應者說主要會考慮與其它事務所合併、轉移本地業務范圍及重點、裁員減薪、減低服務收費、北上開拓業務等。
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