creditor account 中文意思是什麼

creditor account 解釋
債權人帳戶
  • creditor : n. 債權人 （opp. debtor）；【會計】貸方〈略 Cr. 〉。 creditor nation 債權國。 creditor's sale 〈美國〉破產者所有股票的拍賣。
  • account : n 1 計算；賬；賬目；賬戶；計算書，賬單；報告書，報表。2 說明，解釋；記事，故事。3 理由，原因。4 ...
  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. For example, enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditor ' s rights ; account face value of capital asserts fall away new value ; stock value differ from current value ; cost charge is inconsistent with profit and so on

    諸如： 「壞賬準備」的賬務處理和可收回的債權精確度較低，從而不澎碩士學位論文卜認s飛』 lr 』 s飛， }任s生s能如實地反映企業經營狀況成果;固定資產賬面價值與重置價值嚴重背離;存貨的價值與現值不一致;成本費用和利潤不實等。
  3. Credit account creditor account

    貸方帳項
  4. Primarily, the banker - customer relationship is that of debtor and creditor - - who is which depending on whether the customer ' s account is in credit or is overdrawn

    銀行與儲戶的關系主要是債務人和債權人的關系。究竟誰是債務人誰是債權人，要看儲戶是有結余還是透支。
  5. Cash, bank deposit, other foreign currency amounts as well as creditor ' s rights, debts, income and expenses, etc., which are denominated in currencies different from the unit of account shall be recorded in the currency of actual receipt and payment

    若現金、銀行存款、其他外幣貨款以及債權、債務、收益和費用等與記帳本位幣不一致時，應按實際收付的貨幣記帳。
  6. Article 66 : if a creditor is dissatisfied with a ruling rendered by the people ' s court pursuant to the first paragraph of article 65 hereof, or if creditors whose claim amounts account for one - half or more of the total amount of claims not secured by property are dissatisfied with the ruling rendered by the people ' s court pursuant to the second paragraph of article 65 hereof, it / they may apply, within 15 days of the date of the announcement of the ruling or receipt of the notice, to the people ' s court for review

    第六十六條?債權人對人民法院依照本法第六十五條第一款作出的裁定不服的，債權額占無財產擔保債權總額二分之一以上的債權人對人民法院依照本法第六十五條第二款作出的裁定不服的，可以自裁定宣布之日或者收到通知之日起十五日內向該人民法院申請復議。
  7. Item twenty - eight before dissolution or termination of the organization, the council will set up a special team to bring to account, dealing with creditor ' s rights, debt and problems arising possibly

    第二十八條本單位終止前，經在主管單位及有關機關指導下成立清算組織，清理債權債務，處理善後事宜。清算期間，不得開展清算以外的活動。
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