management accounting and reporting 中文意思是什麼
management accounting and reporting
解釋
管理會計及報告- management : n. 1. 辦理，處理；管理，經營；經營力，經營手腕。2. 安排；妥善對待。3. 〈the management〉〈集合詞〉（工商企業）管理部門；董事會；廠方，資方。
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
- reporting : 報道
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The core problem discussed in this paper is how to design a multi - book accounting system to satisfy the requirements of accounting, reporting and internal management in group companies of various industries listed abroad
那麼，如何設計滿足多行業、海外上市的集團企業核算、報告及內部管理需求的多賬薄核算系統，是本文討論的核心問題。 -
However, with the enlargement of enterprises in scale, with the diversification of business activities and with the improvement in the internal management, the single - book accounting system is far from good for accounting, reporting and internal management
但是，隨著企業規模的擴大、經營活動的多樣化及內部管理水平的提高，單一賬簿會計核算體系已遠遠不能滿足企業核算、報告及內部管理的需求。 -
In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting
摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。 -
This thesis focuses on integrated billing and accounting system design for ip service, designed for isp ( internet service provider ) and ipt ( ip telephone ) services. this system, having high real - time performance, powerful security and ras ( reliability availability and service ), can realize user authentication, billing, management, accounting, reporting, settlement, and other functionalities
該系統定位於網路運營商網際網路接入（ isp ）和ip電話（ ipt ）業務應用，實現對用戶的接入認證、計費、用戶管理、帳務，以及面向運營商的報表、結算等應用。 -
The iad will assess and report on the effectiveness of the internal controls and the control environment ; the reliability of the financial and accounting systems as well as the management reporting systems
內部審核處的工作范圍，包括評估內部監控制度和管理環境是否有效，及財務會計制度和管理匯報制度是否可靠。 -
Reliability, security and extension of this system are then considered and designed in detail. secondly, the thesis realizes authentication and billing for isp and ipt. an integrated business and accounting system is designed, including flexible accounting process, write - off process, perfect reporting, user management and settlement between international or national departments
論文對原有的帳務系統進行了改進，設計了一套綜合的營業與帳務系統，並實現了帳務處理、銷帳處理、報表處理、與國內、國際運營商及該運營商內部各部門之間的結算處理、用戶管理等模塊。 -
Will the government inform this council whether it will request the stock exchange and the securities and futures commission to consider introducing regulations requiring all listed companies to engage professional accountants at the senior management level with designated responsibilities for overseeing the accounting and financial reporting functions of listed companies, including
證券交易所及證券及期貨事務監察委員會考慮制定規例，規定所有上市公司均須在高級管理階層委任專業會計師，專門負責監察上市公司的會計事務及提交財務報告的職能 -
The writer proposes that the general demand should be satisfied in general reporting model and that the special demand should be satisfied in economic transaction reporting model. in the general reporting model, the writer designs a new information system. the system merges the financial accounting system and the management accounting system
筆者設想，對利益相關者的共同信息需求用通用財務報告模式提供，對利益相關者的特殊信息需求用經濟事項報告模式提供，在報告系統上將財務會計與管理會計整合成一個系統。 -
Due to the importance of earnings index in evaluating the managing achievements and gaining ability, some listed companies often manipulate earnings index. for example, the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side, the managers tend to manipulate earnings for their interests. the measures and methods of earnings manipulation in public companies are more and more, for example, affirming earnings in advance, altering means of accounting operation, the recombining of assets, related deals. the financing data of earnings reporting cannot reflect the truth, which cannot forecast things in the future. without good quality, the earnings losses reference value. the low quality of earnings will mislead investors and bring them serious lose
因此，本文認為我們在進行企業的盈利能力評價時，不能單一地考察會計盈餘數據，還要深入研究會計盈餘的質量問題。因為雖然會計盈餘指標可以反映企業收益的總體水平，但由於它不能反映其具體內容構成與形成過程，也就無法揭示它的內在質量。比如，對一個收益質量很差，但卻有較高收益總量的企業來說，如果投資者僅僅考察其利潤總額數，而忽視了其利潤總額的構成，往往就會被表面假象所迷惑，從而誤認為該企業的經營業績較高;但從收益質量上對該企業 -
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。 -
Supervise the entire finance and accounting function, including financial and management reporting, budgeting and cash flow forecasting, treasury function, cost and stocks control, credit control, tax planning and advice on financial structure
管理、監督財務和會計的日常工作，包括財務報告、財務預算、財產和資金、成本控制、稅務等方面。 -
Supervise the entire finance and accounting function in china, including financial and management reporting, budgeting and cash flow forecasting, treasury function, cost and stocks control, credit control, tax planning and advice on financial structure
管理、監督中國財務和會計的日常工作，包括財務報告、財務預算、財產和資金、成本控制、稅務以及人事等方面。 -
His teaching interests include corporate financial reporting, performance evaluation and control, and management accounting
Michaeljohnferguson教授的教學興趣包括企業財務報告、業績評估及控制和管理會計。
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