year-end accounting 中文意思是什麼

year-end accounting 解釋
年終結賬
  • year : n 1 年，歲；一年。2 年度，學年。3 〈pl 〉年紀，年齡，歲數；〈pl 〉老年。 ★在表示歲數時， years 略...
  • end : n 1 端，尖，末端，終點。2 邊緣；極點，極限。3 結局，結果。4 目的。5 最後，死。6 【紡織；印染】經...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. The subsidiaries in prc are required to use 31 december as their accounting year end

    這些中國內地的附屬公司須以12月31日為結算日。
  2. Article 63 a one - person limited liability company shall make a financial statement at the end of every fiscal year, which shall be subject to the audit by an accounting firm

    第六十二條一人有限責任公司不設股東會。股東作出本法第三十八條第一款所列決定時，應當採用書面形式，並由股東簽字後置備于公司。
  3. Article 16. any enterprise with foreign investment and any establishment or place set up in china by a foreign enterprise to engage inproduction or business operations shall file its quarterly provisional income tax return in respect of advance payments with the local tax authorities within the period for advance payments of tax, and it shall file an annual income tax return together with the final accounting statements within four months from the end of the tax year

    第十六條外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所應當在每次預繳所得稅的期限內，向當地稅務機關報送預繳所得稅申報表；年度終了后四個月內，報送年度所得稅申報表和會計決算報表。
  4. Article 16 enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of china dealing in production or business operations shall, within each period of time for the advance payment of income tax, submit the income tax declaration forms for the advance payment to local tax organs ; and shall, within four months after the end of a tax year, submit the annual income tax declaration forms and final accounting statements

    第十六條外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所應當在每次預繳所得稅的期限內，向當地稅務機關報送預繳所得稅申報表；年度終了后四個月內，報送年度所得稅申報表和會計決算報表。
  5. Article 165 a company shall, after the end of each fiscal year, formulate a financial report, and shall have it checked by an accounting firm

    第一百六十五條公司應當在每一會計年度終了時編制財務會計報告，並依法經會計師事務所審計。
  6. The balance of deferred investment profits or losses as at the ! accounting year - end shall be separately disclosed under other assets or other liabilities in the balance sheet

    遞延投資損益的期末凈額應當在資產負債表其他資產類或者其他負債類下單列項目反映。
  7. To understand and apply the techniques used to prepare year - end financial statements of partnerships and companies which comply with international accounting standards, and to interpret financial statements and the relationships between their elements using ratio analysis

    理解並應用根據國際會計準則準備合夥企業和公司年末財務報表的相關技能，運用比率分析法解釋財務報表以及其各項目之間的關系。
  8. Article119 an insurance company shall, within three months after the end of each accounting year, submit the operations report, financial and accounting report and related statements to the insurance supervision and administration department and make an announcement according to law

    第一百一十九條保險公司應當于每一會計年度終了后三個月內，將上一年度的營業報告、財務會計報告及有關報表報送保險監督管理機構，並依法公布。
  9. Article 117 an insurance company shall submit its business reports, financial and accounting reports and related statements for the preceding year to the financial supervision and regulation department within three ( 3 ) months after the end of each fiscal year, and publicize such reports and statements in accordance with laws

    第一百一十七條保險公司應當于每一會計年度終了后三個月內，將上一年度的營業報告、財務會計報告及有關報表報送金融監督管理部門，並依法公布。
  10. Cpa firms and 73 corporate practices in the sar at the end of the year. the hong kong society of accountants is a self - regulatory body established under the professional accountants ordinance with a wide range of responsibilities for registering professional accountants, maintaining accounting, auditing and ethical standards for the profession and conducting training programmes and examinations to qualify professional accountants

    香港會計師公會是根據《專業會計師條例》成立的自我規管機構，負責多項工作，包括處理專業會計師的注冊事宜，維持專業會計師有關會計、核數及專業道德的標準，以及舉辦訓練課程和專業會計師資格評審考試。
  11. Article 41 chinese - foreign cooperatively - run schools, at the end of each fiscal year, shall prepare financial and accounting reports, commission public auditing institutions to conduct auditing work in accordance with law, publicize the audit findings, and file such information with the examination and approval authorities for the record

    第四十一條中外合作辦學機構應當在每個會計年度結束時製作財務會計報告，委託社會審計機構依法進行審計，向社會公布審計結果，並報審批機關備案。
  12. The year - end accounting process of individual forex trading business

    論商業銀行代理個人外匯買賣業務的年終會計核算
  13. The reason put forward by the applicants for the change of accounting date is for administrative reasons and to reduce the problems arising on preparation of consolidated accounts due to different accounting year end date amongst the group companies

    申請人稱，更改會計結算日期的原因是基於行政理由並為方便擬備集團的綜合財務報告。
  14. The reason put forward by the applicants for the change of accounting date is for administrative efficiency and to reduce problems arising from the preparation of consolidated accounts due to different accounting year end dates among the group companies

    申請人稱，更改會計結算日的原因是基於改善行政效率，並降低擬備集團的綜合財務報告時由於不同會計結算日所產生的困難。
  15. In an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with the generally accepted accounting principles ( gaap ) and are able to fairly present the company ' s financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year

    在無保留審計意見書里，審計師確證公司的財務報表系依據一般公認會計原則編制，可以公正表達公司在該財務年年底的財務狀況、該財務年度的經營成果及財務狀況的變動情形。
  16. In order to comply with ssap 2. 132, the group intends to change its accounting year end date to 31 december

    132號的規定，該集團打算將集團的會計年度結算日改為12月31日。
  17. Up to the end of last year, 335 mainland enterprises had raised a total of nearly 1, 100 billion through listing here. mainland enterprises account for some 30 per cent of the total number of our listed companies, with a combined market capitalisation accounting for nearly 40 per cent of the total market

    335家內地企業在香港上市集資，總集資額接近11 ， 000億元內地企業約佔香港上市企業總數三成，而市值則佔香港股市總市值近四成去年的成交額佔香港交易所總成交額的百分之四十六。
  18. Establish an accounting process, and pick a year end date

    建立財務程序，選擇一個財務年度結束日。
  19. The subject transaction is the change of accounting year end date of a ltd from 31 march to 31 december in 2000

    安排事項是a有限公司2000年度的會計結算日期由2000年3月31日改為2000年12月31日。
  20. The arrangement the subject transaction is the change of accounting year end date of a ltd from 31 march to 31 december in 2000

    安排事項是a有限公司2000年度的會計結算日期由2000年3月31日改為2000年12月31日。
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