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accountants     
相关语句
  会计人员
     New Ideas on Accounting Law and the Model of Accountants Management System ──Discussion on "Accountants Appointment System
     《会计法》与会计人员管理体制模式新构想──兼评“会计委派制”会计人员管理体制
短句来源
     On Accountants' Professional Judgment of Space and Abilities
     论会计人员的职业判断空间与职业判断能力
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     2. Improving the quality of accountants;
     2.提高会计人员的素质;
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     Basic Morality of Profession of Accountants and Production of False Accounting Information
     会计人员的基本职业道德与虚假会计信息的产生
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     Strengthening the Management of the Accountants and Bringing the Accounting Information Distortion under Control
     加强会计人员管理 治理会计信息失真
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  会计
     With economic development and globalization and the wide use of information technology and network, the basic functions of accountants, i. e. , accounting and supervision, are increasingly being recognized.
     随着经济的不断发展,在当前经济全球化,现代信息技术与网络广泛应用的新形势下,会计的基本职能——会 计核算和会计监督也日益被重视。
短句来源
     New Ideas on Accounting Law and the Model of Accountants Management System ──Discussion on "Accountants Appointment System
     《会计法》与会计人员管理体制模式新构想──兼评“会计委派制”会计人员管理体制
短句来源
     On Accountants' Professional Judgment of Space and Abilities
     论会计人员的职业判断空间与职业判断能力
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     Training Accountants of the 21 st Century: Law Accountant
     培养21世纪的会计人才——法务会计
短句来源
     Accountants's Professional Judgments: a Perspective from the Quality of Accounting Information
     会计专业判断:信息质量视角的透视
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  财会人员
     The Quality and the Service of the Accountants in the Universities
     试论高校财会人员的素质与服务
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     How Accountants of Colleges Use Economic Law
     高校财会人员如何运用经济法
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     A STUDY ON QUALITY IMPROVEMENT FOR COLLEGE ACCOUNTANTS
     关于提高高校财会人员素质的研究
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     Histories and symptoms for 317 bus drivers and 336 bank accountants were investigated.
     本文调查了317名公交司机和336名银行财会人员的病史和自觉症(?)
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     On Value Creation of the Accountants
     关于财会人员创造价值的几点思考
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  会计师
     Application of "S-type management of free man" theory in Certified Public Accountants firm
     论“自在人——S型管理”理论在会计师事务所的应用
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     Application of Auditing with Risk Guidance in Medium and Small Offices of Accountants
     风险导向审计在中小会计师事务所的应用
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     According to accountants in China, profit=gross income-gross cost.
     对执行中国会计准则的会计师而言:利润=总收入-总成本,然而对经济学家而言,这一结果高估了利润。
短句来源
     The theme of this thesis focuses on the joint and several liability incurred on accountants and lawyers in the case of securities misrepresentation, first introducing the relating laws and practice in USA, then analyzing the Article 161 of Securities Law of PRC.
     本文的论述主题是会计师和律师在证券虚假陈述情形中对投资者所要负担的连带责任问题,总体思路是先介绍总结美国法律和实际的相关做法,结合《最高人民法院关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》,然后对我国《证券法》161条的规定作出评析。
短句来源
     International Federation of Accountants(IFAC) modified the international auditor's report standard according to the latest development of auditing theory and practice in Dec.2004.The paper briefly introduces the three changes of international auditor's report standard,analyzes the latest development of international auditor's report standard on auditing theory and practice,and puts forward the impact to China.
     国际会计师联合会(IFAC)根据审计理论与实务的最新发展于2004年12月修订了国际审计报告准则。 文章回顾了国际审计报告准则的三次变迁,分析了最新国际审计报告准则在审计理论与理念的发展,并介绍其对中国的影响。
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      accountants
    Defining the outputs of the property insurance and gambling sectors of an economy has proved to be a difficult problem for national income accountants.
          
    The present time is a watershed, with an unprecedented convergence of interest from accountants, auditors, lawyers, the state regulatory body, the consumer and the charities themselves.
          
    Ethics, Moral Development, and Accountants-in-Training
          
    Finally theimplications for educators, attempting to provide effectiveethical education for trainee accountants/auditors, are considered.
          
    This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system.
          
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    Zhang Jinxue and Ling Moliang summarize their three years' experiences with carrying out the reform and making their hospital flourishing into renewing concepts and increasing management consciousness.Their concrete practices include (1)bringing into full play the special profe sional skill and knowledge to meet the needs of patients,(2)increasing the sense of service,improving medical moral character and work style.(3)continuously studying and applying new techniques to strengthen competitive ability,improving...

    Zhang Jinxue and Ling Moliang summarize their three years' experiences with carrying out the reform and making their hospital flourishing into renewing concepts and increasing management consciousness.Their concrete practices include (1)bringing into full play the special profe sional skill and knowledge to meet the needs of patients,(2)increasing the sense of service,improving medical moral character and work style.(3)continuously studying and applying new techniques to strengthen competitive ability,improving operation and management,and raising efficiency through cost accounting at the department level, (2)technological and economic responsibility system,(3)share-capital system,and(4)the responsibility system for chief accountant.

    文章作者张进学、凌谟良总结了本医院三年来不断改革,医院越办越兴旺的根本原因是:更新观念,增强经营意识。其具体做法有:一、发挥专科优势,满足患者需要。二、增强服务观念,端正医德医风。三、不断研究、运用新技术,增强竞争实力。四、加强经营管理,努力提高工作效率。具体措施有:①实行科室成本核算;②推行技术经济责任制;③实行股份制;④实行总会计师负责制。

    Status of account method in the accountant work. Some accounts methods used in china have been evaluated tersely. For Example: Debit-credit system, Increase-reduce system, Receipt- payment of money and property system. Debit- credit system must be come the unifying account method of accounting unit in China.

    本文探讨以下问题,记帐方法在会计工作中的地位。对我国现行几种记帐方法的简略评价:借贷记帐法,增减记帐法,钱物收付记帐法。借贷记帐法应成为我国全民会计单位统一的记帐方法。

    The task we face today is to reform the present accounting system and to set up a new accounting managemeut system with distinctive Chinese features which takes the increase of economic benefit as its centre. In accounting management one must suit to the demand of developing commodity economy, promote macro and micro economic benefits and transfer from traditional simple reimbursement type to operation and management type. An accountant should be a red finantial manager who is responsible for the production,...

    The task we face today is to reform the present accounting system and to set up a new accounting managemeut system with distinctive Chinese features which takes the increase of economic benefit as its centre. In accounting management one must suit to the demand of developing commodity economy, promote macro and micro economic benefits and transfer from traditional simple reimbursement type to operation and management type. An accountant should be a red finantial manager who is responsible for the production, concentration and use of property. He should take part in the design, production and research of feasibility of new products combining the feasibility in tecnique and reasonabilit in economy and cloing away with the idea of ignoring teehnolegy. He should set up the sense of macro accounting, supervise and check the use of state's funds, control the flow rate and flow direction of the funds, guarantee the limited funds to be used at those places where they can find their best economic effect. He should be a representative of both the state and enterprise, giving consideration to the benefits of both sides.

    改革目前的会计制度,早日建成具有中国特色的以提高经济效益为中心的会计管理体系是我们面临的光荣任务。在会计管理中,必须适应发展商品经济的要求,促进宏观和微观的经济效益,从传统的“报帐型会计”转变为“经营管理型会计”。会计人员必须树立以提高经济效益为中心的观念,成为新时期的生财、聚财、用财的红色理财家,破除单纯报帐思想。树立经济与技术相结合的观念,参与新产品设计、试制和可行性研究,把技术上的可行性和经济上的合理性密切结合起来,克服不问技术的思想。树立宏观会计观念,监督检查国家资金的使用情况,控制资金的流量和流向,把有限的资金用在效果最大的地方,使之获得最佳的经济效益。树立既代表国家,又代表企业,兼顾国家和企业利益的双重身分观念,破除只顾本单位利益的本位思想。

     
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