財務和審計司 的英文怎麼說

中文拼音 [cáiwùhéshěnjìsī]
財務和審計司 英文
financial service and internal audit division
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 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...
  • 和 : 和動詞（在粉狀物中加液體攪拌或揉弄使有黏性） mix （powder） with water, etc. : 和點兒灰泥 prepare some plaster
  • 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...
  • 司 : Ⅰ動詞（主持; 操作; 經營） take charge of; attend to; manage Ⅱ名詞1 （部一級機關里的一個部門） dep...
  • 財務 : finance; financial affairs
  1. Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies

    摘要子公司的財務控制問題日顯突出，解決的對策是：建立科學的子公司股權控制結構；加強對子公司進行授權控制；建立科學的責任預算制度；制定科學的財務報告制度；利用現代化的信息網路系統，建立經營業務結算網、會計核算網和網上銀行結算系統；完善對子公司的考核指標體系；向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計，實現對子公司的財務監督。
  2. We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes

    我們審計了后附的abc股份有限公司（以下簡稱「貴公司」 ）及其子公司和合營企業（以下統稱「貴集團」 ）財務報表，包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。
  3. After taking a venture equity stake in the target enterprise, the specialized financial team sets about to restructure and audit the company, making it more attractive and efficient in an international market

    取得目標公司風險等價股份后，專業財務小組著手對公司進行重組和審計，使公司在國際市場上更具有吸引力和效能。
  4. Article 33 in the first three months of each fiscal year ， the manager shall prepare the profits year ' s balance sheet ， profit and loss statement and proposal regarding the disposal of profits which should be examined and signed by the auditor ， then submit them to the board of directors

    第三十三條合營公司財務部門應在每一個會計年度頭三個月編制上一個會計年度的資產負債表和損益計算書，經審計師審核簽字后，提交董事會會議通過。
  5. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  6. In a broad sense, financial frauds belong to earning managements, the blue ribbon committee of american submitted report and recommendation of the blue ribbon committee on improving the effectiveness of corporate audit committees in 1999, which indicated that governances of earning managements turn to corporate governance mainly. the sarbanes - oxley act of 2002 also put emphasis of governance of financial report on corporate governance

    廣義地說，財務舞弊屬于盈餘管理范疇，美國藍帶委員會於1999年提交了《關于提高審計委員會效果的報告和建議》 ，標志著盈餘管理治理重心開始轉向公司治理方面， 《 2002薩班斯? ?奧克斯利法案》也強調公司治理在財務報告監管中的重要性。
  7. 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。
  8. In terms of accounting policies, foreign currency exchange, pricing fluctuation, choice of merging policies, transferring prices and auditing quality, the paper reveals the problems in the analysis of the financial report of transnational corporations

    文章分別從會計政策、外幣報表折算方法、物價變動、合併政策選擇、轉移價格和審計質量等方面，揭示對跨國公司進行財務分析時應注意的問題。
  9. In order to control the subsidiaries financial risk in corporation, we must take the following steps : first, establish the system of the risk defending. second, establish the system of the risk ' s prediction and distinction. third, establish the system of decision - making and the system dealing with the risks

    在科學分析的基礎上，筆者認為子公司財務風險的控制方法有會計控制、審計控制、財務控制和制度控制等四種，其中實行制度控制是至為重要的方法，它可以強化內部約束機制，防範道德風險，控制隱患。
  10. Especially in the modern society, the external and internal environment of business has become more complicated. under this circumstance, some multinational companies such as enron and world com bankrupted because of problems in business operation and finance. and it is important to set up and perfect company management structure. therefore, it is significant to find some efficient measures to develop the function of internal auditing

    特別是在世界經濟趨向一體化、企業所面臨的內外環境日益復雜、安然、世界通訊等一大批跨國公司因經營問題、財務問題相繼破產、倒閉的當今社會，建立和完善公司的治理結構、建立、健全公司的現代企業制度的呼聲再次高漲，此時，認真審視和深入研究作為現代企業制度與公司治理結構重要組成部分的內部審計的功能發展軌跡，尋求充分發揮我國內部審計功能的合理對策，有著極其重要的現實意義與理論意義。
  11. The seperation of owner ' s rights and management ' s rights leads to the economy responsibility. the owners of property need to direct how is going with the economy responsibility by managements. at the same time, managements need to release it, as a result. auditing comes into being. but both the owners and managements are just pursuing maximum effect of themselves. agent cost comes from it. how to deal with the agent cost becomes the most important topic of corporate governance. in fact. auditing is one of methods releasing agent cost. one handjt should be the key point in corporate governances the hand corporate governance will influnce the auditing effect

    由此可見，審計實質是代理成本中的監督成本，是降低代理成本的重要途徑。因此，審計（包括內部審計和外部審計）執行的效果，是公司治理理論和實務中需要研究的重點問題，而公司治理的完善程度也會反過來影響審計的獨立性和審計的效果。伴隨著受託財務責任發展為受託管理責任，與財務審計相對應的管理審計產生了。
  12. Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs

    公司在上市公司審計、特大國有企業集團審計、企業查帳驗證；稅務代理、稅務咨詢、稅收籌劃；企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估；大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理；企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證；企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務；企業信息化咨詢（ erp ） ，企業形象策劃（ ci ） ；質量認證咨詢；科技成果的評估及轉讓、科技咨詢及服務；各種培訓服務等方面有強勁的服務能力。
  13. Since it is a gradual process for listed companies to plunge into financial crisis, it is desirable to discern the potential risks in advance. this paper, with the adoption of multiple discriminant analyzing approach and logistic regression method, tries to find out optimal variables and financial crisis predicting model for chinese listed companies based on audited accounting data

    本文以滬深兩市上市公司為研究對象，以是否因最近兩年連續虧損而被實行「退市風險警示」 ，界定其是否陷入財務危機的標志，運用多元判別分析的方法，採用涵蓋上市公司財務狀況各個方面的多個變量，利用各上市公司已經審計的財務報表中的財務數據，尋找盡可能準確的預測上市公司財務危機的變量和預測模型。
  14. Backed by our global network, we deliver a full range of audit, tax, consulting and financial advisory services to national, multinational and growth enterprise clients in china

    以全球網路為支持，我們為國內企業、跨國公司以及高成長的企業提供全面的審計、稅務、企業管理咨詢和財務咨詢服務。
  15. There are many differences between public and private forms of ownership. unlike private companies, public companies are required to have annual financial statements audited by independent, certified public accountants

    上市公司和非上市公司之間有很多不同。與非上市公司不同，上市公司必須有年度財務報告，而且要經過獨立的有執業資格的會計師審計。
  16. In 2002, professor ronen proposed a new concept ? financial statement insurance. under financial statement insurance system, listed companies no longer hire accounting firms to conduct financial statement audit, but rather purchase a kind of insurance ? financial statement insurance from insurance companies. these insurance companies then will audit the listed companies and decide the insurance fee and insurance rate according to risk assessment. additionally, loses to investors, which are caused by fraudulent or inadequate statement, should be afforded by the insurance company

    在財務報表保險制度中，上市公司不再直接聘請注冊會計師對財務報表進行審計，而是向保險公司投保財務報表保險，保險公司聘請注冊會計師對所投保的上市公司進行審計，根據風險評估結果決定承保金額和保險費率，對因為財務報表的不實陳述或漏報給投資者造成的損失，由保險公司負責向投資者進行賠償。
  17. According to close corporation act and company act, south africa close corporation can convert to company very easy, and vice versa ; south africa close corporation is relatively looser at accounting, the corporation need not legal auditors, but there must be an appointed accountant in it, the accountant must cause the annual financial statement

    根據南非封閉公司法和南非公司法，封閉公司可以很容易轉化為普通公司，反之亦然；南非封閉公司在財務上較寬松，不要求有法定的審計師，但是其必須有一個指定的會計師，會計師必須按照規定作年度財務報告。
  18. The audit committee shall receive, retain, investigate and act on complaints and concerns of employees and other third parties regarding questionable accounting, internal accounting controls and auditing matters as well as serious violations of the company code of ethical conduct, violations of the company policies, fraud or other serious misconduct and legal activities

    審計委員會負責接受、保存、調查和處理內部員工和第三方就公司財務會計和審計、違反公司職業道德和行為規范、違反公司規章制度、欺詐或其它違法違規行為進行的舉報。
  19. A systematic examination of financial statements usually by an independent chartered accountant, with the objective of expressing an opinion on the truth and fairness with which the statements present the financial position, the results of operations and on whether the statements are drawn up in accordance with the relevant law and accounting standards

    審計是對財務報告的系統性檢查，通常由一家獨立的注冊會計師進行，目標是對財務報告是否真實公正地反映了公司的財務狀況和經營結果以及財務報告的編制是否符合相關法律與會計準則發表意見。
  20. The guangxia event shocked the china securities market and the accounting ( auditing ) markets, while the anron event caused stock market and accounting market crises in america. falsity in the financial reports from listed companies come to be an obtrusive problem to the capital markets. truthfulness in the financial information of listed companies greatly abstracts many people in the securities industry

    「銀廣夏」事件震撼了中國證券市場和會計（審計）市場， 「安然」事件引發美國證券市場和會計市場的危機，上市公司虛假財務信息成為近年來妨礙資本市場發展的一個突出問題，上市公司財務信息的真實性引起證券業內人士的極大關注。
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