public accountant 中文意思是什麼

public accountant 解釋
公共會計師
  • public : adj （opp private）1 公共的，公眾的，公用的；人民的，社會的，國家的；政府的，公營的，公立的。2 （...
  • accountant : n. 會計員，賬房，出納。 accountant general 會計主任。 a chartered accountant 會計師。
  1. 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。
  2. The witness must be a justice of peace or professional such as a certified public accountant, a lawyer, or a notary public, and

    須為太平紳士或專業人士（如執業會計師、律師或公證人） ，並須
  3. An analysis of auditing risk of certified public accountant

    淺談注冊會計師的審計風險
  4. In the most recent financial report audited and certified by a certified public accountant ( cpa ), its net worth per share is not lower than par value, and its financial condition is in compliance with the regulations governing securities firms

    一、最近期經會計師查核簽證之財務報告每股凈值不低於票面金額，且財務狀況符合證券商管理規則之規定。
  5. Chinese registered public accountant retained by the company shall issue a capital verification report with regard to the capital contribution

    公司聘請的在中國注冊的會計師應就出資出具驗資報告。
  6. A chinese registered public accountant retained by the company shall issue a capital verification report with regard to the capital contribution

    公司聘請的在中國注冊的會計師應就出資出具驗資報告。
  7. We have recovered certified public accountant policy since 1980, and social auditing profession has made great progress

    我國從1980年恢復和重建注冊會計師制度以來，民間審計行業得到了長足發展。
  8. If you want a controllership or chief financial officer position in a listed company, you should try to qualify as a certified public accountant

    如果你想在上市的公司里找一個財務總監或者首席的財務官的職位，你應該盡力取得香港會計師的資格。
  9. On marketing strategy based on the certified public accountant s service

    基於會計職業服務特性的營銷策略研究
  10. Mr. eddy c. fong, jp certified public accountant and

    方正先生，太平紳士會計師及羅兵咸永道會計師事務所
  11. Mr eddy c. fong, jp certified public accountant and senior partner of pricewaterhousecoopers

    會計師及羅兵咸永道會計師事務所資深合人
  12. In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice

    為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。
  13. Fu chu - kan, 49, former chairman of gold wo, and li wing - kei, 40, certified public accountant, were each jailed for 10 years

    傅柱根，四十九歲，金禾前主席，及李榮基，四十歲，執業會計師，同被判入獄十年。
  14. Article 30 within two months after the end of each semi - annual business year and within four months after the end of each business year, a company type stock exchange shall report to the commission the business reports and the financial reports which are certified by a certified public accountant, approved by the board of directors and recognized by the supervisors

    第30條公司制證券交易所應于每半營業年度終了后二個月內及每營業年度終了后四個月內，向本會申報營業報告書及經會計師查核簽證、董事會通過、監察人承認之財務報告。
  15. Certified public accountant is becoming one of the most important parts among all kinds of mediatory agencies

    注冊會計師是社會中介組織中的一個重要組成部分。
  16. Recovered in the early 1980s, the service intermediaries in china grow gradually for the demand of the service industry, confronting the reformation and opening. profession of public accountant and lawyer developed more quickly

    我國中介服務行業是在20世紀80年代初期，為服務于改革丌放的需要而恢復和逐步建立起來的，其中注冊會計師，律師等經濟鑒證類中介服務行業發展較快。
  17. In the unite states ， if an accountant has passed an examination prepared and graded by the american institute of certified public accountants （ aicpa ） and has met certain other requirement ， such as having a certain number of years of experience ， he or she may be licensed by the state to practice as a certified public accountant （ cpa ） 。

    在美國，如果一個會計通過由美國授權公眾會計學院（ aicpa ）的等級考試且滿足其他條件，例如有相當多年的經驗，他或她可以被國家授權執業注冊會計師（ cpa ） 。
  18. In the unite states ， if an accountant has pa ed an examination prepared and graded by the american i titute of certified public accountants （ aicpa ） and has met certain other requirement ， such as having a certain number of years of experience ， he or she may be lice ed by the state to practice as a certified public accountant （ cpa ） 。

    在美國，如果一個會計通過由美國授權公眾會計學院（ aicpa ）的等級考試且滿足其他條件，例如有相當多年的經驗，他或她可以被國家授權執業注冊會計師（ cpa ） 。
  19. In order to ensure that the organisation for holding the lottery activity will use the proceeds on the claimed purpose, the licencee must submit to ctel within a specified period a financial statement audited by a public accountant. the statement must set out the proceeds and expenses arising from the lottery activity

    為了確保舉辦獎券活動的機構把籌得的款項用於聲稱的用途，持牌人必須在指定時限內向影視處處長提交一份有關及經執業會計師審計的財政報告，當中列明獎券活動的收入和支出。
  20. Mr. carrier successfully completed studies at the university of delaware, pennsylvania state university and rice university and is a certified public accountant

    凱睿先生成功地完成了在特拉華州大學，賓夕法尼亞州大學和萊斯大學的學習並且是美國的執業會計師。
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