資金會計法 的英文怎麼說

中文拼音 [zījīnkuàijìfǎ]
資金會計法 英文
fund accounting approach
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 金 : Ⅰ名詞1 （金屬） metals 2 （錢） money 3 （古時金屬制的打擊樂器） ancient metal percussion instrum...
  • 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...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 資金 : fund; capital
  1. According to insurance law and fair judicatory regulation, insurance company is allocating in those days when profit after tax, the 10 that ought to collect profit include the legal accumulation fund of the company ; when forehead of accumulative total of legal accumulation fund achieves a company to register the 50 above of capital, need not extract again ; legal accumulation fund can ' t offset loss of on the company one year, before drawing legal accumulation fund, ought to use first offset loss when annual interest embellish ; after insurance company draws legal accumulation fund from inside profit after tax, via resolution of shareholder plenary meeting, can draw aleatoric accumulation fund, shareholder plenary meeting or deregulation of board of directors, deficit and extraction law are made up for to decide what profit distributes to partner before accumulation fund in the company, must return deregulation distributive profit the company ; the accumulation fund of the company ought to be used at offsetting the loss of the company, the production that enlarges a company is managed or turn the capital to add a company

    按照保險法和公司法的規定，保險公司在分配當年稅后利潤時，應當提取利潤的10列入公司的法定公積金；法定公積金累計額達到公司注冊資本的50以上時，可以不再提取；法定公積金不足以彌補公司上一年度虧損的，在提取法定公積金之前，應當先用當年利潤彌補虧損；保險公司從稅后利潤中提取法定公積金后，經股東大會決議，可以提取任意公積金，股東大會或者董事會違反規定，在公司彌補虧損和提取法定公積金之前向股東分配利潤的，必須將違反規定分配的利潤退還公司；公司的公積金應當用於彌補公司的虧損，擴大公司的生產經營或者轉為增加公司的資本。
  2. 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。
  3. As a new financing instrument, since convertible bond came to the capital market of china, becase of its speclation and investment, it was accepted by government and companies and investors convertible bond may play an important role in broadening enterprises ' financing channels, enrich the variety of investing instruments and make our security market prosperous. csrc has issued the interrelated rules for public firms issue the convertible bonds. until the end of 2001, it has 55 firms plan to issue the the convertible bonds. but by end of 2002 only 5 firms issued the convertible bonds because of investor ' worry. but in 2003, the management strengthens the security market such as some public firms just to " fold money ", the convertible bonds become the most invest tools for the public firms refinance. only if the behavior of issuing convertible bonds is normalized our security market can tend towards a mature way, social capital can be optimized, and the public firms can also develop in an ample area. this paper base on the character of the convertible bonds

    國務院證券委員會在1997年3月25日頒發了《可轉換公司債券暫行管理辦法》 ，又於2001年4月26日頒發了《上市公司發行可轉換公司債券實施辦法》關于可轉換債券的規定和條例，對上市公司發行可轉換公司債券的要求條件比配股、增發更為寬松，截止到2001年4月，有200多家上市公司夠發行可轉換債券資格，到2001年底有55家公司計劃發行可轉換債券，但受到一些上市公司通過配股、增發等「圈錢」的影響，投資者對上市公司通過發行可轉換債券再融資是不得不持審慎態度， 2002年全年僅5家公司實施了可轉換債券，共籌集資金41 . 5億元人民幣，從總體發行情況看，發行規模越來越小，利率越來越高，投資者認可程度越來越低，發行和交易狀況每況愈下。
  4. To name a few, students from the school of business won the qualification programme case analysis competition, which was organized by the hong kong institute of certified public accountants ; law students excelled in two important moot court competitions in geneva and gold coast australia respectively

    例如商學院的學生在由香港會計師公會主辦的專業資格課程個案分析比賽得到冠軍及法律系的學生在日內瓦及澳洲黃金海岸兩個重要的模擬法庭比賽取得佳績。
  5. Marking all financial assets to market, which is the proper accounting approach for fund management, we achieved an investment return in 2003 of hk 89. 6 billion. in terms of the actual amount, this is the third highest return in the history of the exchange fund, though it is understandably behind 1998 and 1999, when investment return was boosted by book profits from the stock market intervention

    若依照基金管理的會計方法對所有金融資產進行市值評估，外匯基金在2003年的投資回報額是896億港元，這是外匯基金歷來錄得的第三高回報，不過當然比不上1998及1999年的成績，因為股票市場入市行動錄得的帳面溢利大大推高了這兩個年度的回報額。
  6. The content of study is very much, basically have financial accounting ( primary, intermediate, advanced ), cost accountant, supervise an accounting, financial management ( first, medium, advanced ), investment learns, raise fund tubal a confucian school of idealist philosophy of the song and ming dynasties, transnational corporation financial management, management seeks advice, finance learns, money market, management seeks advice, finance affairs builds a holiday to discriminate, financial analysis, financial case, tax law, economic standard is waited a moment

    學習的內容很多，主要有財務會計（初級、中級、高級） ，成本會計，治理會計，財務治理（初、中、高級） ，投資學，籌資治理學，跨國公司財務治理、治理咨詢，金融學，金融市場，治理咨詢，財務造假甄別，財務分析，財務案例，稅法，經濟法等等。
  7. Financial - components approach focuses on control and differentiates derecognition of transferred asset from recognition of new financial instruments arising from securitization. it is preferable to the traditional mode, but the inconsistencies and inevitable quantities identification also exists in the approach. comparing to this, continuing involvement approach which focuses on " no continuing involvement " and allows the transfer accounted for as part - sale will delimitate that limitations

    美國現行的金融合成分析法將「控制權轉移」作為銷售確認的判斷標準，並且將轉讓資產的終止確認和轉讓所產生的新的金融工具的確認區分開來，克服了傳統會計確認模式的缺陷，但是在具體運用「控制」概念時缺乏內在的一致性，且無法避免「相對數量」的判斷。
  8. At the ceremony, a memorandum of understanding was signed between the croucher foundation and the institut national de recherche en informatique et automatique ( inria ), a leading french technological institution renowned for its research and development expertise in the field of information, communication science and technology

    在頒獎禮上裘槎基金會並與法國國家計算機科學與控制研究所（ inria ）簽署合作備忘錄。 inria為法國政府科技及研究部轄下之主要科學機構，其資訊科技的研究與開發，在國際上極具盛名。
  9. Secondly, forestry department should keep breath with time and depend primarily on the public finance expenditure to ensure stable ecological environment construction capital. thirdly, set up new management concept and explore effective patterns to collect and manage and use forestry fund. to keep with the time, the state should persevere innovating so as to make forestry fund best allocated, so as to develop its force at the core, so as to develop its functions to benefit the people and the human beings

    鑒于國尚未建立完善的林業基金制度，順應財政體制改革，以探索建立生態效益補償基金為契機，提倡進行制度創新和管理創新：一是按《森林法》的要求，建立森林生態效益補償基金，並將其納入林業基金管理范疇；二是順應財政體制改革，依靠公共財政體制保證穩定的生態環境建設資金，建立以公共財政支出為主的廣泛的林業基金；三是樹立管理新理念，探索林業基金高效運作的籌資、管理和使用方式，與時俱進不斷創新，探索林業基金合理有效的有償和無償使用方式，同時加強會計核算和審計監督，使林業基金優化配置，發揮林業基金的核心力量，發揮林業基金造福於民、造福全人類的功效。
  10. Members also advised that the flexibility to sell hong kong dollars on the strong side on a t 0 basis should also continue and that the t 0 rate quoted in such cases should continue to be determined by reference to the spot rate in the market and the differential between the hong kong dollar rate at which two - day funding might have been available to the counterparty and us dollar short - term market interest rates

    委員會成員亦認為，當金管局在港元偏強時出售港元，應保留可以按t 0結算的彈性做法此外，此類交易所報的t 0匯率亦應繼續根據兩項參考因素定出：一是市場的現貨匯價t 2 ，一是港元息率以交易對手借入兩日資金所需的息率計與美元短期市場息率的差距。
  11. Legislative councillor representing the accounting sector, eric li, believed that the success of the financial services sector in entering the mainland market or its ability to serve as a facilitator for mainland enterprises to come to hong kong to raise capital could fasten the pace of the accountancy and legal sectors to export their services and hence stimulate the development of the respective industries

    降低民企上市風險，中小型會計師行獲商機立法會（會計界）議員李家祥認為，金融服務業成功進入內地市場，或為內地企業來港集資穿針引線，可以加快會計界或法律界將服務輸出，刺激業界發展；不過他坦言，會計界短期內亦不會一窩蜂地北上發展。
  12. Every year there are thousands of needy people who do not benefit from trf programs because of the lack of resources

    每一年都有數以千計需要幫助的人，因為扶輪基金會計劃缺乏資源而無法幫助他們。
  13. Adopting a method of on - the - spot study and investigation, the allthor of this dissertation has systematically analyaed the present situation of the financial administration of wolong tounship, wolong district of nangang city and provided a thorough and profound analysis to the financial administrative system of that particular township. in doing so, the article reveals that the management of financial affairs is the material base on which political power at reass - roots level and other social organizations depend for survival and exercise of their function. it then points out the existing problems and drawbacks in the present township system, and proposes some formulas and solutions after seeing through the appearance to get at the essence. in the lastpret of the article, moving from typical to general and looking form the perspective of the relationships between the tounship financial administration and the local administrative organizational reform, the author prebes into the tendency of the village and township administrative system reform - the separation of government and egterprises, enforcing supervisition of financial affairs and management of budgetary and extrabudgetary capital, appointing accounts, constructing the model of " small government and big society ", and building up political power at grass - roots level to tace the 21st century

    本文採用了實地調查研究的方法，系統分析了南陽市臥龍區臥龍崗鄉現行的財務行政狀況，對該鄉財務行政體制進行了深入透徹的剖析，揭示了財政財務管理是基層政權及其它社會機構賴以存在和發揮職能的物質基礎這一命題，指出了現行鄉級體制中存在的問題和弊端，並透過現象看本質，提出了解決問題的方案和辦法；在最後部分由典型推向一般，從鄉級財務行政與地方行政機構改革關系的角度探討了鄉鎮行政體制改革的趨勢? ?政企分開，加強財政財務監督，強化預算內外資金管理，實行會計委派，構築小政府大社會的模式，建立起面向二十一世紀的基層政權。
  14. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  15. From the development of circular economy in developed countries, we can get some experiences : ( 1 ) to improve the legal system ; ( 2 ) to accelerate cleaner production in enterprises ; ( 3 ) to enhance the research and development of science and technology ; ( 4 ) to reinforce environment education the idea of circular economy has been introduced in our country, and there are some problems for our development of circular economy, for example, the government, enterprises, and the public cannot act properly

    德國、日本等發達國家已經步入了循環型社會，這些國家的循環經濟發展歷程給我國提供了啟示：首先，要加強法制建設，制定環境經濟政策，加大資金投入力度，發揮政府的職能作用來構築循環經濟發展的制度環境；第二，要加快實施清潔生產，促進工業生態群落的耦合，在企業中開展環境會計與環境審計，通過企業變革來奠定循環的基礎；第三，要加大科技開發，保障循環的實現；第四，通過環境教育來促進公眾參與。
  16. " we never intended to go out and promote this but the sponsorship project was mentioned in one line, one subordinate clause, on the town ' s home page wednesday, and things took off, " sines said

    賽恩斯在接受美聯社記者采訪時表示： 「這筆錢其實與每隻馴鹿實際所需的研究資金還有相當的距離，但如果沒有這些捐助者的善舉，我們的研究計劃恐怕就會無法進行下去了。 」
  17. " we never intended to go out and promote this but the sponsorship project was mentioned in one line, one subordinate clause, on the town ' s home page wednesday, and things took off, " sines said. " we sold five moose this morning alone, " he said

    賽恩斯在接受美聯社記者采訪時表示： 「這筆錢其實與每隻馴鹿實際所需的研究資金還有相當的距離，但如果沒有這些捐助者的善舉，我們的研究計劃恐怕就會無法進行下去了。 」
  18. As an important part of soft project of nsfc named " research on sustentation policy and performance of major project, nsfc ", this paper introduces relevant theories methods and research status of the world. based on retrospecting the 15 years " sustentation, from view of property and amount, by applying many methods of s & t evaluation, this thesis deeply analyses its sustentation policy and management mode, makes amount research on sustentation - output, summarizes the effect and puts forward some developing countermeasure

    本文作為國家自然科學基金委員會計劃局軟課題? ? 「國家自然科學基金重大項目資助政策及績效研究」的主要部分，系統地介紹了科技評價及科技管理的相關理論、方法以及國內外研究現狀，在對國家自然科學基金重大項目15年資助歷程回顧的基礎上，從定性和定量的角度，運用科學計量法、案例研究與回溯法等多種科技評價方法，深刻分析了科學基金重大項目的資助政策及管理模式，重點進行了重大項目的資助及產出的計量研究，總結了重大項目的作用及影響，提出了其組織管理的發展對策。
  19. Fund accounting approach

    資金會計法
  20. To expand the scope of slas to cover additional cases which are more risky will raise the question whether the fund of slas may be depleted endangering the sustainability of the slas

    擴展「法律援助輔助計劃」以涵蓋更多高風險的案件會使人懷疑「法律援助輔助計劃」的資金會否被耗盡，以致危及這計劃的持續能力。
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