expenditure accounting 中文意思是什麼

expenditure accounting 解釋
支出會計
  • expenditure : n. 1. （時間、勞力、金錢等的）支出，花費。2. 消費；開銷；費用，經費。3. 支出額，消費額。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation

    但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。
  2. Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits

    出納人員不得兼管稽核、會計檔案保管和收入、費用、債權債務帳目的登記工作。
  3. A cashier shall not be concurrently in charge of auditing, taking custody of accounting archives or entering the receipts, expenditure, expense or claims and debts accounts

    出納人員不得兼任稽核、會計檔案保管和收入、支出、費用、債權債務帳目的登記工作。
  4. To him, buying a car means a reduction of cash in hand for the procurement of an asset. however, if the government decides to purchase a new car for a particular department, under the existing cash - based accounting system, such cost will be regarded as an expenditure rather than an asset

    對他來說，購買汽車是將手頭現金減少，用以添置資產，但如果政府決定購買一部新的車輛作某部門之用，根據目前採用的現金收付制（以下簡稱現金制） ，這類費用皆被視為支出，而不會被列為資產。
  5. First, induce accounting information lose true of ten kinds of concrete manifestations ; the next in order, from deliver the mistake information, mislead the economic behavior and injure everyone ' s benefits, cause the business enterprise loss in business, disturb the economic order, induct the economy crime, weaken the authority of the national finance and economics law and discipline and cause the budgetary establishment in receipt and expenditure in national or local public finance appear the direction mistake to wait five bane for expatiating accounting information losing really to the actuality livings

    首先，歸納了會計信息失真的十種具體表現形式；其次，從傳遞錯誤信息，誤導經濟行為、損害各方利益，導致企業虧損、擾亂經濟秩序，誘發經濟犯罪、削弱國家財經法紀的權威性、導致國家或地方財政收支預算的編制出現方向性錯誤等五個方面闡述了會計信息失真對現實生活的危害。
  6. The arbitration commission shall establish and perfect a financial accounting system according to relevant state provisions in order to strengthen financial management and income / expenditure management and be subject to the supervision of financial, audit, taxation, and price departments

    並按照國家有關規定，建立、健全財務核算制度，加強財務、收支管理，接受財政、審計、財務、物價等部門的監督。
  7. In the current financial year, the estimated recurrent expenditure in these areas amounts to 48. 7 billion, 34. 3 billion and 29. 4 billion, respectively, accounting for 24. 5 per cent, 17. 2 per cent and 14. 8 per cent of total expenditure

    今個財政年度，政府在這三方面的經常開支預算分別為四百八十七億元、三百四十三億元及二百九十四億元，占總額的百分比分別為百分之二十四點五、十七點二和十四點八。
  8. In the current financial year, the estimated recurrent expenditure in these areas amounts to $ 48. 7 billion, $ 34. 3 billion and $ 29. 4 billion, respectively, accounting for 24. 5 per cent, 17. 2 per cent and 14. 8 per cent of total expenditure

    今個財政年度，政府在這三方面的經常開支預算分別為四百八十七億元、三百四十三億元及二百九十四億元，占總額的百分比分別為百分之二十四點五、十七點二和十四點八。
  9. Clause requiring the keeping of sufficient records of income and expenditure including donation receipts, proper accounting books and compilation of annual financial statements ; and

    F規定備存足夠的收支紀錄包括捐款收據妥善的會計帳目及每年編制財政報告的條款
  10. Clause requiring the keeping of sufficient records of income and expenditure ( including donation receipts ), proper accounting books and compilation of annual financial statements ; and

    規定備存足夠的收支紀錄（包括捐款收據） 、妥善的會計帳目及每年編制財政報告的條款； （ g ）
  11. Revenue and expenditure accounting system can meet the needs of developing college financial administration

    「收付實現制「的會計核算方法已不適應發展中的高校財務管理。
  12. It has been proved that the main factors that influence the earnings quality include : the selection and change of accounting policy, the enterprise ' s policy of discretionary expenditure, and the reconciliation of earnings and cash flows

    其中，收益質量主要影響因素有會計政策的選用和變更、酌量性費用政策、收益的現金流量匹配程度等。
  13. In specialized markets with the requisite conditions, fixed business households engaging in commercial wholesale or retail should use tax - controlled tills as prescribed while establishing accounting books, their purchase expenses can be listed in expenditure in pre - income tax installments

    在有條件的專業市場，凡從事商業批發、零售的固定業戶，在建帳的同時要按規定使用稅控收款機，其購置費用可在所得稅前分期列支。
  14. Comparing the system of centralising financial revenue and expenditure with the system of centralising accounting check computation

    財政國庫集中收付制度與會計集中核算制度的比較分析
  15. Therefore, it is imperative to establish a scientific service cost accounting system so that the fixed costs and the controllable cost expenditure of various services can be assessed and controlled and a basis for service rates and development strategies can be worked out

    所以，應當建立一套科學的業務成本核算體系，對各項業務的固定成本和可控成本支出進行具體核算和控制，以此作為制定資費和開展業務策略的基礎。
  16. Barring two special accounting arrangements with the former municipal councils, this is the first time in over 50 years that operating expenditure has fallen

    這是五十多年來，除了兩次與前市政局的特殊會計安排以外，首次出現經營開支下降。
  17. It is true, that the entrepreneurs of medium and small - sized business seemed to recognize the importance of having an accounting information system, so they began to focus on how to improve the financial management, they also increased the budget of expenditure in accounting information system. medium and small - sized enterprises in our country are calling for the era of accounting informatization

    誠然，隨著信息技術的普及和現代理財理論在實踐中的運用，那些生存在大型企業夾縫里的中小企業家們似乎也意識到了實施會計信息系統的必要性，開始關注企業內部財務管理的改善，增加對會計信息系統的成本支出預算，我國中小企業呼喚會計信息化時代的到來。
  18. To develop knowledge and understanding of the operational aspects of maintaining accounting systems and procedures relating to invoicing, receipts and payments, recording income and expenditure, the preparation of ledger accounts, and the preparation of an initial trial balance

    學習並理解有關開具發票、收款和付款、記錄收入和支出、編制分類帳帳戶以及編制初期試算表的會計系統和流程的操作知識。
  19. China has a population of 1. 3 billion, accounting for 20 % of the world ' s population and the growth of its consumer expenditure is faster than anywhere else in the world

    中國有13億人口，佔世界人口的20 % ，其消費者支出的增長比世界上任何地方都快。
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