fund accounting basis 中文意思是什麼
fund accounting basis
解釋
基金會計基準- fund : n 1 資金，基金，專款。2 〈pl 〉 〈the funds〉 （國家的）財源；〈英國〉公債。3 〈pl 〉 存款，現款...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- basis : n. （pl. bases ）1. 基礎；基底；臺座；【地質學；地理學】坡基。2. 根據，基準。3. 主要成份；主藥。4. 【數學】基。
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An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the statement of the accounts. it also includes an assessment of the significant estimates and judgments made by the monetary authority in the preparation of the statement of the accounts, and of whether the accounting policies are appropriate to the exchange fund s circumstances, consistently applied and adequately disclosed
審計范圍包括以抽查方式查核與賬目報表所載數額及披露事項有關的憑證，亦包括評估金融管理專員于編制該等賬目報表時所作的重大估計和判斷所釐定的會計政策是否適合外匯基金的具體情況及有否貫徹運用並足夠披露該等會計政策。 -
Fund accounting basis
基金會計基準 -
Combined with the author ' s working practice of theoretical teaching and accounting work, the paper puts forward a preposition of university management accounting system, which takes the finance centralized managment as the goal, the comprehensive budget management as the core, and the cost management and fund management as the focal point, on the basis of rational analysis of lagging and necessity of university management accounting
本文結合自己多年在高校從事理論教學和會計實踐工作的實際，在高校管理會計的滯后性和必要性進行理性分析的基礎上，提出建立以財務集中管理為目標，以全面預算管理為核心，以成本管理和資金管理為重點的高校管理會計體系的設想。 -
The accounting profession has, for many years, urged the government to recognise boutique fund managers on the same basis as other international fund managers for tax purposes. unfortunately, the government has not accepted our advice. the singapore government has in this year s budget introduced a series of tax breaks to boutique fund managers e. g
會計業界多年建議實施此項優惠，可惜未為政府接納，今年度新加坡政府已捷足先登，引為己用，提供了5年免稅優惠，本人為本港失卻先機而深感惋惜，並希望政府認真察視這項競爭力的更變而造成基金流失的影響。
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