business accountant 中文意思是什麼

business accountant 解釋
商業會計員
  • business : n 1 事務，業務；事，事業，行業，工作。2 實業；商業，營業，買賣，交易；營業額，交易量；商情。3 商...
  • accountant : n. 會計員，賬房，出納。 accountant general 會計主任。 a chartered accountant 會計師。
  1. 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。
  2. The 23rd production, operation is small the taxpayer that does not have the ability that build zhang truly again, meeting personnel builds the wealth that can invite the professional orgnaization that pursues business of accountant representative charge to an account via approval to perhaps be approbated via the tax authority for you zhang and conduction zhang wu ; invite afore - mentioned orgnaizations or personnel has real difficulty, via approval of prefectural above tax authority, can the regulation according to the tax authority, establish proof of income and expenses register of sales of stickup book, stock or royalities charges unit

    第二十三條生產、經營規模小又確無建賬能力的納稅人，可以聘請經批準從事會計代理記賬業務的專業機構或者經稅務機關認可的財會人員代為建賬和辦理賬務；聘請上述機構或者人員有實際困難的，經縣以上稅務機關批準，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿或者使用稅控裝置。
  3. Form of business accounting of accountant of summary table of proof of actor defect charge to an account registers total classification zhang according to summary table of proof of charge to an account, can simplify greatly the workload that registers total classification zhang, and summary table of proof of charge to an account still can rise to try the effect that calculates a balance, assure to always classify the validity that zhang registers then

    優缺點記賬憑證匯總表會計核算形式根據記賬憑證匯總表登記總分類賬，可以大大簡化登記總分類賬的工作量，而且記賬憑證匯總表還可以起到試算平衡的作用，進而保證總分類賬登記的正確性。
  4. The content of form of business accounting of summary table of proof of program content charge to an account includes 8 fields commonly : ( 1 ) the work out of primitive proof collect of business of will congener economy becomes pool primitive proof ; ( 2 ) according to primitive proof or collect primitive proof weaves proof of charge to an account ; ( 3 ) according to proof of charge to an account medium gathering proof is mixed pay journal of cash of do as you wish and bank deposit journal ; ( 4 ) the basis is original proof, swing total primitive proof and proof of charge to an account to register concerned detail to classify zhang ; ( 5 ) register total classification zhang according to summary table of all sorts of proof of charge to an account ; ( 7 ) be the same as journal and detail classification total classification zhang to undertake checking regularly ; ( 8 ) fixed basis total classification and forms for reporting statistics of accountant of work out of detail classification zhang

    程序內容記賬憑證匯總表核算形式的內容一般包括八個方面： （ 1 ）將同類經濟業務的原始憑證匯總編製成匯總原始憑證； （ 2 ）根據原始憑證或匯總原始憑證編制記賬憑證； （ 3 ）根據記賬憑證中的收款憑證和付款請便現金日記賬和銀行存款日記賬； （ 4 ）根據原始憑證、蕩總原始憑證和記賬憑證登記有關的明細分類賬； （ 5 ）根據各種記賬憑證匯總表登記總分類賬； （ 7 ）定期將日記賬和明細分類同總分類賬進行核對； （ 8 ）定期根據總分類和明細分類賬編制會計報表。
  5. Large and medium - sized enterprises and large business undertakings may set up a chief accountant, who must have qualifications as a professional accountant

    大、中型企業、事業單位和業務主管部門可以設置總會計師。總會計師由具有會計師以上專業技術任職資格的人員擔任。
  6. Article 18 an individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the ability to keep account books may appoint a registered accountant or accounting personnel recognised by the taxation authority to keep its books and handle accounting matters

    聘請注冊會計師或者經稅務機關認可的財會人員有實際困難的，經縣以上稅務機關批準，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿等。
  7. According to regulation of new company treasurer standard, happen when company new start business prepare to construct charge begins to manage in the enterprise in those days sum plan is entered current increase and decrease, do not do give delay accountant processing

    按照新的企業會計準則規定，企業新開業時發生的籌建費用在企業開始經營的當年全額計入當期損益，不做遞延會計處理。
  8. Basically be you were not dealt with, want you to receive business patent only actually, engraved official seal, if where manages, the administrator of duty land tax can teach the country you, it is 6 months assist period, perhaps each call a law to differ, want you only in the country duty is approved piece can go handing in money to buy golden duty to get stuck, the sun from give an official rises, the accountant is handled even if average taxpayer is handled, after the attestation of income of value added tax that come leaving after the day from give an official, can touch buckle, leave before the day of the day ; give an official that includes give an official come cannot touch buckle, make processing of miniature company treasurer

    主要是你沒有去辦理，其實只要你領出營業執照，刻了公章，國稅地稅的治理員會教你如何處理，是6個月扶助期，也許各叫法不同，只要你在國稅批出可去交錢買金稅卡了，從批復之日起，會計處理就是一般納稅人處理，從批復之日之後開來的增值稅進項認證后可以抵扣，包括批復之日;批復之日之前開來的不能抵扣，就作小規模企業會計處理
  9. Business accounting affairs may be handled by a certified public accountant or a person who has acquired the qualifications to handle accounting affairs for other persons according to law through delegation

    會計人員依法辦理會計事務，應受經理人之指揮監督，其離職或變更職務時，應於五日內辦理交代。
  10. Mainly it is our country that encourages and lack standard and clear to tax revenue that invest, at capital profit must, thin capitalization and finance spread out and produce tax revenue sampled stipulate the defect of having, and the tax treatment and accountant on invest business scarce to coordinate difference

    主要是我國對投資的稅收鼓勵缺乏規范和明確，對資本利得、資本弱化和金融衍生產品的稅收規定存在缺陷，稅收和會計在投資業務上的差異缺乏協調。第四部分：我國企業投資業務稅收處理制度的重塑。
  11. Application intermediary serves the orgnaization of business to ought to sign up for sent material to have when offerring application : ( 1 ) requisition ; ( corporate organization proves 2 ) ; ( the resume of 3 ) legal representative, main staff member and concerned proof, place of orgnaization constitution, office and office facilities prove ; ( 4 ) has legal effectiveness with what foreign institution of higher learing or other education orgnaization sign directly study abroad at one ' s own expenses cooperative intent book or agreement ( medium, foreign language this ), and the foreign autograph of attestation of the diplomatic and consular missions outside be stationed in via our country makes an appointment with square corporate organization proof ; ( 5 ) asset proof or accountant office issued check endowment report ; ( area of the working plan that 6 ) drafts to begin intermediary to serve, administration and feasibility report

    申辦中介服務業務的機構在提出申請時應當報送的材料有： （ 1 ）申請書； （ 2 ）法人資格證實； （ 3 ）法定代表人、主要工作人員的簡歷和有關證實，機構章程、辦公場所及辦公設施證實； （ 4 ）與國外高等院校或其他教育機構直接簽署的有法律效力的自費留學合作意向書或協議（中、外文本） ，以及經我國駐外使領館認證的國外簽約方的法人資格證實； （ 5 ）資產證實或會計師事務所出具的驗資報告； （ 6 ）擬開展中介服務的工作計劃、行政區域及可行性報告。
  12. To account for their dishonest cheque payments, the accountant and the manager conspired to make false entries in the company business records

    為了隱瞞真相，他們更串謀做假帳，使人以為這些支出的款項是用來償還公司在生意上的債項。
  13. Form of business accounting of accountant of summary table of proof of applicable condition charge to an account suits commonly at economic business the unit with more, more also evidence of charge to an account

    適用條件記賬憑證匯總表會計核算形式一般適應于經濟業務較多、記賬憑證也較多的單位。
  14. Cong hua fiscal charges consultation co. ltd which foumded by guangzhou jxc software co. ltd and guangzhou pokin star cta office, is a high - tech service corporation concentrating on accoutant business, keep business records and software management. i ' s the first company offering digetal fiscal charges and trusteeship operation. relying on the powerful technolog of jxc software and basing the professional fiscal charges business of pokin star cta office, guangzhou jxc accountant co. ltd offer professional fiscal charges business and imformation service to spacious medium - sized or pint - sized corporation

    廣州市聰華財稅咨詢有限公司是由著名商標企業廣州市小聰軟體有限公司和廣東普金星華稅務師事務所（國稅注批字[ 2005 ] 89號）聯合支持組建，是一家專業從事會計記帳和軟體管理的高科技服務型企業，首家推出數字財稅及財稅託管業務，依託小聰軟體強大的技術實力和普金星華專業的財稅業務基礎，為廣大中小企業提供專業的會計記帳事務及信息化服務。
  15. The method of accountant proof number has a variety of : one kind is money the proof of total keep account inside meeting branch unites number as a kind, make up it is the di mou that remember a word some ; one kind is to press cash and bank deposit income, cash and bank deposit to pay respectively and transfer accounts business has number 3 kinds, make up respectively it is di mou receiving a word some date, di mou paying a word some, turn word di mou some ; still one is plant is to press cash income, cash to pay, bank deposit income, bank deposit is paid and transfer accounts 5 kinds have number, make up respectively to show di mou receiving a word some, pay a word such - and - such date, silver now some date, silver pays di mou receiving a word the word such - and - such date, turn word di mou some

    會計憑證編號的方法有多種：一種是將財會部門內的全部記帳憑證作為一類統一編號，編為記字第某某號；一種是分別按現金和銀行存款收入、現金和銀行存款付出以及轉帳業務三類進行編號，分別編為收字第某某號、付字第某某號、轉字第某某號；還有一種是按現金收入、現金付出、銀行存款收入、銀行存款付出和轉帳五類進行編號，分別編為現收字第某某號、現付字第某某號、銀收字第某某號、銀付字第某某號、轉字第某某號。
  16. Private accountant, also called executive or administrative accountant, handle the financial records of a business

    私人會計師，也叫做主管或行政會計師，負責處理公司的財務帳目。
  17. When using form of calculate of nucleus of accountant of proof of charge to an account, the detail zhang that must perfect concerned economy business is recorded, detailed report manages the accountant information that needs with decision - making place

    在應用記賬憑證會計核算計形式時，必須完善有關經濟業務的明細賬記錄，詳盡反映治理和決策所需要的會計信息。
  18. The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant

    一是我國現行稅法對企業投資的稅收處理的基本政策和制度。稅收通過對被投資方的稅收優惠政策，鼓勵特定投資；通過對企業投資分回的股息或利潤進行稅收抵免，避免重復征稅；介紹我國對于資本利得的稅收處理和防範資本弱化的稅收規定；最後，對稅收和會計在投資業務處理的差異進行闡述。
  19. Problems existing in the system are as follows : the awarding principal part and the awarded one of eso are not specific ; the laws and regulations have not defined the sources of the stock ; the honoring mechanisms of eso are scarce ; there is not favorable tax policy and accountant regulations ; the simplistic property right structure and unperfect corporation system in state enterprises ; the securities business is immature, etc. the fifth part is about the legal system construction of eso, and it is the most important part of this thesis

    而股票期權的授予主體和對象不明確；法律法規沒有明確規定推行股票期權所需的股票來源；缺乏股票期權行權受益兌現機制；無相應的稅收優惠政策和會計法則；國有企業產權結構單一、法人治理結構不完善；證券市場發育不完善等是我們在構建股票期權制度必須解決或直面的問題。第五部分為實施股票期權制度的法律設計，是本文的核心部分。
  20. Summary table of proof of charge to an account presses accountant course collect, call course summary table again so, it rose to be record of concerned economy business before total classification zhang, undertake trying calculating the effect of the balance beforehand, its are basic format and the structure that computation expresses evenly are identical

    記賬憑證匯總表按會計科目匯總，所以又稱科目匯總表，它起到了將有關經濟業務記錄在總分類賬以前，預先進行試算平衡的作用，其基本格式與計算平衡表的結構相同。
分享友人
分享到 Line

分享到臉書