財會基礎 的英文怎麼說
中文拼音 [cáikuàijīchǔ]
財會基礎
英文
fundamentals of financial accounting-
As the most alienated social class in capitalist society the proletariat exist on the basis of private property, itself the source of alienated labour.
作為資本主義社會里最被異化的社會階級，無產階級是依靠私有財產基礎本身即是異化勞動的根源生存的。Special training course still has a lot of, for instance this professional course, still have relevant cocurriculum, the main special training course of financial management is fundamental accounting, intermediate financial management, senior financial management, as to cocurriculum much, cost accountant, supervise an accounting, tax law, economic standard is waited a moment
專業課程還有很多，比如本專業的課程，還有相關的輔助課程，財務治理的主要專業課程就是基礎會計學，中級財務治理，高級財務治理，至於輔助課程就多了，成本會計，治理會計，稅法，經濟法等等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。After entry of wto, there are still many maladjustments in guangxi ' s seed industry, such as the weak foundation of sees industry development ; the unformed market of the seed industry for fair competition ; small - scale seed enterprises ; no systematic connection among the cultivation, breeding and marketing ; lower qualification of staff who work in the seed industry and with weak sense of laws, and lack of the knowledge in operating experiences in the international market and trade etc. yet the un - efficiency system, unclear property right in enterprises, the lack of an effective mechanism to promote the rational use of resources in the seed industry and the lack of such concept as " the government creates environment and enterprises create fortune " are the deep - seated causes of the problems in guangxi ' s seed industry. therefore, the key points for promoting development of guangxi ' s seed industry under the wto framework are to focus on the promotion of the developing capability of seeds " integrated products, constantly deepen reforms, to adjust various relevant factors in the system of the seed industry which is inconsistent with each other, and to establish a new - pattern system with evident characteristics of the time spirit in order to meet the requirements of the market economy. hereinto, the specific strategies and measures for promotion of guangxi ' s seed industry development under the wto framework include kee ping up reform and innovation of the system of the seed industry, executing of non - nationalization reform in state - owned seed enterprises, formulating and executing relevant supporting policies, the improving the legal system in the seed industry, increasing public financial support on the seed industry, promoting the integration of cultivation, breeding and marketing, strengthening human resource development, developing the main body of the seed industry ' s market and making proper conditions for the functions of seed associations in the seed industry development etc
研究結果認為：發展種子產業應該把著眼點放在促進種子整體產品的開發上；種子產業的發展依賴于能充分發揮整體功能的新型種業體系的構建，而目前廣西種業體系中的品種選育、種子生產加工、種子經營以及政府管理、公共支持和社會服務六個主要組成部分都存在明顯的缺陷與不足；廣西種子企業綜合競爭力總體處于較弱水平；面對wto ，廣西種子產業仍有諸多的不適應，突出表現在產業發展基礎薄弱、尚未形成可以公平競爭的種業市場、種子企業規模小、育繁銷脫節、種業人才素質不高、種子企業法律意識淡薄、國際市場運作經驗和國際貿易知識不足等多個方面，而體制不順、企業產權不明晰、缺乏促進種業資源合理流動的有效機制以及「政府創造環境，企業創造財富」的正確理念正是導致目前廣西種子產業不能適應入世需要的深層次原因；因此，以提升種子整體產品開發能力為核心，不斷深化改革，調整種業體系中不相協調的各有關因素，構建起符合市場經濟體制要求的具有鮮明時代特徵的新型種業體系，是wto框架下加快廣西種子產業發展必須堅持的指導思想；其中，加快種業體制改革和創新、實施對國有種子企業的非國有化改造、制訂落實有關扶持政策、完善種子法律法規體系、加大公共財政對種子產業的支持力度、推進育繁銷一體化的形成、加強人才培養與引進、壯大種業市場主體、實行重點突破戰略、發揮種子行業協會作用等等，都是wto框架下加快廣西種子產業發展應該採取的具體對策措施。This article contains three parts, namely, preface, body and conclusion. the preface mainly introduces the discussing subject and writing purposes of this article. body is divided into four parts : from the beginning of actio in rem and actio in personam in roman law, the first part detailedly inspects and analyses the formation process of the dual rights system in historical research methods ; the second part discusses the theoretical framework of the dual rights structure from the aspect of system ; the third part mainly analyses the middle rights and the integration of real rights and creditor ’ s rights and the reasons for the emergence of these phenomena, pointing out that the emergence of these phenomena is unevitable in civil law system which ajusts social relationship with systematic code, and how
正文分為四個部分:第一部分採用歷史研究的方法，從羅馬法上的對人之訴和對物之訴出發，對物債二分體系的形成過程進行了細致的考察和分析;第二部分從體系化的角度討論了物債二分體系的理論構成，對其理論架構進行了總體上的研究;第三部分著重分析了物權與債權的融合和中間狀態及其出現這些現象的原因，指出在運用體系化的方法調整社會關系的過程中，出現物權和債權中間狀態的權利形態是不可避免的現象，並對如何正確看待這些問題進行了論證;第四部分在前文論述的基礎上，對我國一些學者提出的制定財產法和設立財產法總則的觀點的可行性進行了分析，指出無論是從我國大陸法系的傳統還是從技術層面來看，制定財產法或設立財產法總則都是不可行的。I have been engaged in financial work of perambulate design industry for 13 years, and feel deeply the importance of human resource accounting in my business
本文藉助于吉林省城鄉規劃設計研究院的財務資源，理論聯系實際對勘查設計企業實行人力資源會計從理論基礎到具體應用進行了探討研究。The rationalization of property right institutions is the real microsmic foundation, so chinese traditional property right institutions could n ' t give birth to the real credit activities. there is no real buying and selling activities in the economic structure based on the state institution in which the state is actually the only real property owners of the whole social economic resources
在只有國家才真正擁有財產權權利，國家事實上是整個社會所有經濟資源唯一的真正財產所有者的國有產權制度基礎上所形成的經濟體制中，是不可能有真正意義上的市場買賣或借貸活動的，也就不可能產生真正的信用制度或交易制度。The following findings are concluded in the historical and comparative analysis : in order to improve the school voucher policy in changing, complete laws, stable revenues, corresponding governmental administration and independent evaluations is indispensable. on the other hand, according to the particular context in china, maybe school voucher can be one of the possible solution to the following problems : balanced development of elementary education, the expansion of vocational high schools and then leading to the appropriate proportion of vocational high schools and common high schools, the increase of investment in private schools, the improvement of in - service teacher education, the guaranteed enrollment of the floating population ' s children
本文從歷史的、比較的角度得出以下結論：為進一步完善長興教育券政策，完備的法令、穩定的財政投入、配套的政府管理與獨立的評估機制必不可少；在中國特定的社會背景中，教育券為促進基礎教育均衡發展、擴展職業高中與平衡普職高比例、拓寬民辦學校投資渠道、完善教師繼續教育培訓機制、解決流動人口子女就學等特定教育問題提供可能的解決途徑。In summary, it is the objective basis that mitigating the ecological functions declining of forest and solving the embarrassing situation of our ecological forests of the cultivation, protecting property rights and " all citizens are equal before the law ", thus gives rise to the " principle of equitable burden " is the theoretical origin of its existence
緩解森林生態功能衰退和解決我國生態公益林經營管理的尷尬狀況是該制度提出的現實基礎，而對財產權的保護和「會平負擔原則」則是該制度存在的理論依據。From the angle of accounting, to guarding against the financial liability risks we should first enlarge the financial liability accounting scope on the existing liability accounting foundation, truly reflect the liability condition of the government, reasonably establish the pay back plans, in order to guard against the financial liability risks
從會計核算的角度來看，防範財政負債風險首先應在現有負債核算基礎上，擴大財政負債核算范圍，真實地反映政府的負債狀況，合理地制定償還計劃，以防範財政負債風險。For this purpose, we should carry out an all - round reform of budgeting accounting system in reporting objective, reporting entity, accounting basis, and so on
具體而言，應當從報告目標、報告主體、會計基礎、核算范圍等方面對現有的預算會計制度進行全方位的改革，以逐步建立我國的政府會計和政府財務報告制度。The third chapter mainly focuses on the civil indemnity liability originating from the securities manipulation. to begin with, the first part ascertains that such kind of torts generally trepasses on the object of so - called " pure economic interest ' mn next part, it demonstrates in detail the requisites with which would incur a civil damage liability. regarding the fault ( including both intention and negligence ), it put forward a viewpoint that we should impose the civil liability upon manipulations of chinese securities market on the basis of constructive fault principle. about the question of iniuria ( wrong ), the author studies two aspects, one is assumption of risk, the other is the model of determining iniuria and solutions proposed
其中第一節首先明確了操縱市場這種侵權行為的客體即所謂「純粹財產上利益」 。第二節具體闡明了操縱市場行為民事賠償責任的構成要件。在過錯部分提出要以推定過失責任原則為基礎追究我國證券市場操縱行為的民事責任，違法部分研究了自甘冒險行為和違法認定模式及對策兩個問題，其中違法認定模式是一個創新，對改變我國目前證券市場民事索賠必須先由證監會認定違法的機制給予了批判。The dissertation focuses on the theory & mechanism research on life insurers ’ integrated risk management ( irm ). based on the realistic contexts and theoretical foundations of irm, the paper tentatively establishes the theoretical frameworks of value - based irm and sets up an irm model & its extended model with a step - by - step risk integration system including capital risk integration, asset - liability risk integration, strategic & business risk integration, risk management & risk management culture integration. the paper is organized in preface ( contexts analysis ), irm theoretical framework & irm model establishment ( chapter 1 - 3 ), and the model ’ s practical execution ( chapter 4 - 7 )
論文基於壽險公司整合性風險管理構架進行理論與運行研究，以公司整合性風險管理產生的背景（導論）為起點，以經濟金融理論、財務理論、風險社會與風險文化理論為理論基礎（第一章） ，建立了基於價值創造的公司整合性風險管理理論體系（第二章） ，建構壽險公司整合性風險管理模型（第三章） ，並對所建模型進行擴展運用，形成了資本風險的整合管理、資產負債風險的整合管理、戰略風險與經營風險的整合管理、風險管理與風險管理文化的整合管理（第四章至第七章）的遞階式風險整合管理體系。First it gives a general economic explanation on this problem, using the basic methods such as cost - effect analysis, equilibrium analysis, the framework of the new institutional economies ; then mainly utilizing the popular games models, offers a theoretical verification to all kinds of normalizing possibilities ; finally it explores the financial reporting on the internet, and designs a structural model for the normalizing entities
本文將在這些研究的基礎上，結合經濟學的基本分析方法（成本效益分析、均衡分析）和新制度經濟學範式，首先對規范財務報告問題給予一個一般意義上的經濟學解釋；然後著重利用已被社會學廣泛應用的博弈模型（張維迎1999 ）對財務報告的各種規范可能性給予理論上的證明；最後探討了網路財務報告問題，並提出規范主體結構模式。Corporate system is a typical form of the modern enterprise system ; it is the result of modern market economy and the large - scale socialized production. because of the limited risk and the unlimited benefit, it greatly stimulates the investor ’ s enthusiasm and strongly promotes the development of contemporary society. corporate capital is the “ blood ” on which a company should live, the material base for management of a company, and property foundation for a company ’ s responsibility
公司制度是現代企業制度的典型形態，是現代市場經濟和社會化大生產的產物，它以投資者風險責任的有限性和資產受益的無限性極大地刺激了投資者的積極性，快速地推動當代社會的發展;公司資本是公司賴以生存的「血液」 ，是公司經營的物質基礎和公司對外承擔責任的財產基礎;現有法定、折衷和授權三種資本制，英國、美國等實行授權資本制，德國、日本、韓國等最初實行法定資本制，因實踐中存在的問題越來越多，先後改法定資本制為折衷資本制;近年來，就實施何種公司資本制度最有利於公司的發展成為大家關注的問題，學者們眾說紛紜，並沒有達成一致意見。All this is to be done through actuarial science takes probability theory and mathematical statistics as its standing point, evaluates the outcome of risky events, the future financial balance as well as debt level for various economic programs. in this way, the actuarial science can help us put these programs onto a safety financial basis for future development
精算科學是現代保險業和社會保障事業建立和正常運作的數理基礎，它以概率論與數理統計為基礎，與人口、社會、經濟有關科學相結合，對風險事件進行評價，對各種經濟安全方案的未來財務收支和債務水平進行估計，使經濟安全方案建立在穩定發展的財務基礎上。Engaged in financial management work in finance department many years ; having rich experience in strengthening finance base and tightening enterprises ' internal control ; and can provide social audit consultation service
多年從事主管部門財務管理工作，對夯實企業財會基礎、加強企業內部控制方面，具有較豐富的經驗，可以提供社會審計咨詢服務。This is proof that tokyo has a sustainable financial base capable of supporting an olympic bid and tokyo s revitalization
這證明了東京有足夠的財政基礎來支持申辦奧運會以及東京的重生。It evaluates performance of organizations from every aspects and considers the needs of long - term benefit & short - term benefit, accounting base & market base, financial base & non - financial base, absolute indexes & relative indexes
兼顧了組織的長期利益和短期利益，結合指標的會計基礎和市場基礎、財務基礎和非財務基礎，既包含絕對指標，也涉及相對指標，從各個角度全面考察組織的績效。The company has stable financial basis and can provide a long credit - over 30 days for the fast development inland customers, helping them increase the growth of market sales
公司擁有穩定的財務基礎，針對中國內地快速發展的優秀客戶，訊鋒可以提供長期高達30天以上的信用放款機會，幫助客戶迅速提高產品在市場的增長。分享友人