預算手冊 的英文怎麼說
中文拼音 [yùsuànshǒucè]
預算手冊
英文
budget manual-
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。The budget for the commission must include all costs including artist s fee, material costs, support and fabrication, production and installation, stand finish, lighting system, insurance, transportation, provision of documentation, operation and maintenance manual of the sculpture, clean up, light fittings, connection to signal cable outlet, a training session provided for the organiser on the maintenance procedures of the sculpture within 2 months after the installation, maintenance of the sculpture for 12 months after the installation and any other expenses related with the sculpture
委約費用預算包括設計費、物料成本、支架及裝置、製作及安裝、支架修飾、燈光系統、保險、運送、記錄文件、雕塑的操作及維修手冊、清潔、照明系統裝置、訊號線路連接、在雕塑安裝后兩個月內為主辦單位提供一次有關雕塑維修程序的講解、雕塑安裝后十二個月內的維修及所有其他與雕塑品有關的支出。
分享友人