board of accounting 中文意思是什麼

board of accounting 解釋
會計局
  • board : n 1 板〈通常指寬4英寸半以上厚2英寸半以下者〉，木板；紙板。2 （廣告）牌；（棋）盤；〈口語〉配電盤...
  • of : OF ＝Old French 古法語。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. The contents of auditing report and scholiums of accounting statements are emphases in this chapter. at the end of this chapter, it ' s pointed that nonscheduled information such as reports from the board of directors and other reportages

    審計報告是我們分析上市公司財務報表前首先應該閱讀的資料，因此，本文重點介紹審計報告的內容，說明非標準無保留意見的審計報告是分析上市公司財務信息的重要參考資料。
  2. An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ), eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework

    一堆七葷八素的機構- -從美國注冊會計師協會到美國證監會，再到審計準則委員會，緊急問題工作組，財務會計準則委員會再到公眾監督委員會- -所有這些機構在我們的職業規范框架中都發揮了重要作用。
  3. The 8 unofficial members are drawn from various fields such as banking sector, outbound travel industry, legal sector, accounting field and the consumer council, etc. the official member is the registrar of travel agents who is the ex officio member and secretary of the board

    8名非官守委員來自銀行業、外訪旅遊業、法律、會計等不同行業，以及消費者委員會。此外，旅行代理商注冊主任是委員會的官守委員。他亦是委員會的當然委員和秘書。
  4. A partner of a cyber bar was sentenced to 11 months imprisonment for furnishing inflated invoices to the bar s major partners to claim 300, 000, purporting that 19 sets of computer and an advertising board were bought for the bar, and falsifying accounting entries

    一名網吧合人，向該網吧主要合人提交誇大金額的三十萬元發票，顯示曾為網吧購置十九臺電腦及一個廣告板，以及偽造帳目，被判入獄十一個月。
  5. Keynote speakers include professor belverd e. needles, jr., president of iaaer, mr. tsuguoki fujinuma, president of the international federation of accountants, sir david tweedie, chairman of the international accounting standard board, mr. alvin w. t. wong, president of the hong kong society of accountants and legislative councillor the hon

    大會歡迎各界人士出席，如欲提交論文或出任論壇講者、評論人或贊助者，請直接與籌委會主席中大會計學院何順文教授聯絡，電話： 26097742 ，傳真： 26036604 ，電郵： simon @ baf
  6. Where the shareholders ' meeting or shareholders ' assembly or the board of directors adopts a voting on the dismissal of any accounting firm, it shall allow the accounting firm to state its own opinions

    公司股東會、股東大會或者董事會就解聘會計師事務所進行表決時，應當允許會計師事務所陳述意見。
  7. Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules

    專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。
  8. Honourable guests included senior representatives of acca ; mr. k. c. law, mr. graham chan, mr. patrick yeung and mr. nick neal, members of the advisory board on accounting studies ; ms joey cheung of ernst & young, ms irene heffernan ho of kpmg, mr. lewis wan of pricewaterhousecoopers and some current employers of the graduates ( including ernst & young, kpmg and pricewaterhousecoopers )

    嘉賓包括acca的高層代表、會計學諮詢委員會成員羅廣就先生、陳浩賢先生、楊佳?先生和nickneal先生，以及部分畢業生的現任僱主（包括安永會計師事務所、畢馬威會計師事務所及羅乒咸永道會計師事務所） 。
  9. ( ii ) it vails to improve accounting information quality and have positive effect on interior control, ( iii ) the function of independent directors is supervision, which has conflict with the function of supervisory board. but it does n ' t mean the wrong of adopting the independent directors system

    但是，由於法律只是賦予了監事會有限的監督權力，而沒有罷免、控制董事及其經營者的權力，缺乏足夠的制約董事行為的手段，因此在實踐中， 《公司法》賦予監事會的監督權通常流於形式。
  10. The publication of ias. 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements

    1修訂稿的發布標志著iasb與美國財務會計準則委員會（ fasb ）聯合進行的財務報表列報相關內容的復核和協調項目第一階段的完成。
  11. Through almost a hundred years of development, the study of accounting, especially the measurement methods in financial reporting, has gone through a series of advancements, from the initial application of historical cost, to replacement cost, net realizable value, present value, until in september 2006, the financial accounting standards board published fas 157 ? fair value measurements, and made it into the world recognized fifth accounting measurement attribute

    會計學經過近百年的發展演進，企業財務評價與信息披露的計量方法，由最初的歷史成本計量屬性逐步發展到重置成本、可變現凈值、現值，一直到2006年9月美國財務會計準則委員會發布了美國財務會計準則第157號? ?公允價值計量，使其成為第五種會計計量屬性，並且得到了世界各國的共同認可。
  12. The thesis reviews the development of international financial derivatives 20 years so far, analyses the accounting system defects used financial derivatives now, and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making, furthermore, puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country

    摘要本文回顧了近二十年來國際衍生金融工具會計的演進，分析了現行衍生金融工具會計的制度性缺陷，介紹了美國財務會計準則委員會（ fasb ）及國際會計準則委員會（ iasb ）對衍生金融工具會計進行改革的最新動向，提出了關於我國衍生金融工具會計制度建設的若干政策性建議。
  13. He has served as chairman of the advisory board on accounting studies of the university since 1996, contributing enormously to the development of the school

    自一九九六年開始，李議員出任該院諮詢委員會主席，對該院的發展提出指導方向，奠定該院在本港以至亞洲的穩固地位。
  14. Lastly, in view of the strong preference for equity financing and the irrationality of equity structure of the china ’ s listed companies, this thesis proposes the following constructive suggestions : 1. strengthen the construction of basic regulation systems ; 2. enhance the independence of the board of directors ; 3. highlight the function and independence the supervisory board ; 4. encourage merger and acquisition of china ’ s listed companies ; 5. enlarge institutional investors ; 6. improve the transparency and disclosure of accounting information

    最後本文根據中國目前的市場環境特徵，即上市公司強烈的股權偏好和股權結構的不合理，提出了幾點建議： 1 、加強基本制度建設； 2 、提高董事會的獨立性； 3 、加強監事會的職能與獨立性； 4 、鼓勵上市公司的並購重組； 5 、推進機構投資者隊伍的壯大； 6 、加強和改善信息披露。
  15. Persons in charge of a stock exchange or a stock registration and accounting institution, members of the board of directors or the board of supervisors, and managers who have been removed from their posts for violation of law or discipline within the last five years

    （二）因違法行為或者違紀行為被撤銷資格的律師、注冊會計師或者法定資產評估機構、驗證機構的專業人員，自被撤銷資格之日起未逾五年。
  16. The international accounting standards board ’ s negative attitude to this method and the chinese listed companies ’ unanimous preference to it as well as china securities regulatory commission ’ s attitude of acquiescence beyond system to it forms a sharp contrast. therefore constructing a business combination accounting system which meets chinese practice and setting a high quality business combination accounting rule basing on it to regulate and instruct practical business management are important topics in combination accounting

    國際上影響較大的準則制訂機構對權益結合法的否定態度，與我國上市公司對權益結合法的一致偏好以及我國證監會等對權益結合法「制度之外的默許」的態度形成了鮮明的對照，因此構建符合我國實際的企業合併會計理論體系，並在此基礎上制定高質量的企業合併會計準則來規范指導實務處理是合併會計的一個重要課題。
  17. But more reforms - such as introducing rigorous credit analysis procedures, improving accounting and financial reporting standards and adopting a strong board and corporate management structure - - are needed to better assess risk, improve asset quality and take advantage of higher interest rates to slow excessively aggressive asset growth

    他說，執行嚴格的信用分析程序以及改進會計和金融報告標準等改革措施將有助於中國金融機構改善資產質量，利用高利率減緩過于急進的資產增長。
  18. By a long time research and discussion, international accounting standards board ( iasb ) issued international financial reporting standards4 ( ifrs4 ) in 2004, which indicated the first phase of establishing insurance accounting standards was finished. 5 years ago, we joined wto

    國際會計準則理事會（ iasb ）經過多年的研究和探討，在2004年發布國際財務報告準則（ ifrs ） 4 ，這標志著iasb對建立與保險行業相應的會計框架的第一階段任務已經完成，並於2005年在歐盟開始實施。
  19. Constructing sustained development strategic performance appraisal system and the compensation contract of basic salary plus risk revenue plus stock options as a whole and placing the performance appraisal of board of directors on the agenda are our managerial accounting method innovations based on corporate governance

    構建可持續發展的戰略業績評價體系和基薪+風險收入+股票期權三位一體的報酬契約，以及把董事會業績評價提上議事日程，是我們進行的基於公司治理層面的管理會計方法創新。
  20. The turnover of top management is one of the most important decisions the board of directors made in one corporation. as a key control mechanics for managers, such issue is widely researched by accounting and finance researchers

    長期以來，高級管理人員（以下簡稱高管人員）的更換是國外證券市場和管理學研究中的一項重要內容，因為它是股東或者董事會做出的最重要決策之一，並被作為約束經理人行為的重要機制。
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