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internal accounting     
相关语句
  内部会计
     Diagnose to M Company's Internal Accounting Control
     M公司的内部会计控制诊断
短句来源
     According to the theory and the fact of current universities,The author designs several control systems which includes internal accounting control system of currency, assets, financing and investment, engineering project.
     接着,从高校内部会计控制现状和特点出发,根据目前高校内部会计控制的重点内容和薄弱环节具体设计了货币资金会计控制系统、实物资产会计控制系统、筹资与投资会计控制系统和工程项目会计控制系统等。
短句来源
     First, it discusses the function, history, principle, content and method of internal accounting control.
     内部会计控制概论对内部会计控制的作用、内部会计控制的历史回顾、内部会计控制的原则及内部会计控制的内容和方法等问题进行了论述。
短句来源
     Internal control system consists of internal accounting control system and internal managerial control system.
     内部控制制度是企业内部职能部门相互制约的职责分工制度和控制经营管理风险的监督管理制度,分为内部会计控制制度和内部管理控制制度两个方面。
短句来源
     Principles of college's internal accounting control
     论建立高校内部会计控制制度的原则
短句来源
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  内部核算
     TAX-paying plan in the internal accounting ofan enterprise
     浅谈企业内部核算的纳税筹划
短句来源
     Discussion on Facticity of Accounting Information and Internal Accounting in Geological Prospecting Institutions
     会计信息的真实性与地勘单位内部核算探析
短句来源
     This thesis puts forward some thoughts of reform in college and university financial management by analyzing its status quo, deficiency, and its requirement. At the same time, it discusses the main content, the basis of application, and the specific application of the new system -"centralized leadership, pooling funds, level-to-level management and internal accounting", which aims to provide a practical guidance for the establishment of a new financial management system in colleges and universities.
     本文通过对高校现行财务管理体制的现状和不足分析,结合新形势下高校管理的需要,提出高校财务管理体制改革的思路,同时也对高校建立“统一领导、资金集中、分级管理、内部核算”财务管理新体制的主要内容、实施基础和具体实施展开论述,力求能为新时期高校建立财务管理新体制提供切实可行的指引。
短句来源
     The blueprint of railway reform includes establishing joint stock company,the separation between infrastructure management and transport operation,perfecting the internal accounting system.
     铁路改革构想是组建股份公司、网运分离、完善内部核算体系。
短句来源
     The tax-paying plan in the internal accounting of an enterprise is an important territory about the enterprise's financial management.
     企业内部核算的纳税筹划 ,是企业理财的一个重要领域 ,应给予足够的认识。
短句来源
  内部结算
     Strengthen Management of Internal Accounting, Raise Efficiency of Capital Use
     加强内部结算管理 提高资金使用效率
短句来源
     The paper expounds a series of problems on cost management including the principal part of responsibility, target of responsibility, buget of responsibility, internal accounting, index accounting and control, performance apprasial.
     文章系统地论述了责任成本管理的一系列问题,包括责任成本管理的责任主体、责任目标、责任预算、内部结算、责任指标的核算与控制,以及责任主体业绩的考核与评价
短句来源
     Through introduction and analysis of internal accounting business in financial company, summed up its advantages and function, presented the way to further perfect internal accounting, play better part of the financial function of financing company and raise the efficiency of capital use of the group.
     通过对财务公司内部结算业务的介绍和分析,总结、归纳其优势及作用,提出进一步完善内部结算,更好地发挥财务公司的金融职能,提高集团公司的资金使用效率的途径。
短句来源
  会计内部
     Making the internal accounting control system for outside selling company perfect
     完善外埠销售分公司会计内部控制体系
短句来源
     Thinking About the Supervising Status quo of Internal Accounting in Enterprises
     企业会计内部监督现状的思考
短句来源
     A Brief Discussion on the Improvement of Internal Accounting Control in Construction Enterprises
     谈施工企业中会计内部控制的完善
短句来源
     The problems existing in internal accounting control of commercial banks are analyzed. The emphasis of internal accounting control system is pointed out and some measures to optimize the system are proposed.
     分析了当前商业银行会计内部控制中存在的一些问题,指出了会计内控应抓好的重点环节,提出了完善会计内控的有效措施。
短句来源
     Adequate allowances must be made for these risks while conducting system design of the accounting internal control. New control points need to be fixed throughout the prior, interim, and concluding stages of the computerized account process that constitute a complete, practical and feasible internal accounting control system in order to ensure the security and integrity of the accounting system and its data.
     因此 ,在进行会计内部控制制度设计时 ,要充分考虑这些风险的存在 ,分别从会计电算化流程中的事前、事中、事后三个阶段找出新的内部控制点 ,设计出完善的、切实可行的企业内部控制制度 ,以保障财务系统和财务数据的安全、完整。
短句来源
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      internal accounting
    Internal accounting rules can be designed to give managers strong incentives to internalize the firm's objective regarding efficient investment levels, and alleviate the tension between ex ante investment efficiency and ex post production efficiency.
          
    Internal Accounting Measurements and Information for External Parties: An Analysis of Their Relationship in the Italian Banking
          
    The internal accounting system used to account for federal grant expenditures and revenues was not reconciled with the STARS grant module.
          
    The main reason is that few firms have an internal accounting system which allows for an analysis of profitability at the individual customer level.
          
    This also involved improving the internal accounting records and processes.
          
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    The promulgation and implement of the "two criterions" has marked a successful beginning of the reform about the accounting system in our country. However, it is not the whole of this reform. The " two criterions" are general principles, they couldn't solve immense variety of those specific accounting problems which are present in tens of thousands of enterprises. For this reason, an internal accounting system must be laid down for the enterprises, so that their accounting work would be both in conformity...

    The promulgation and implement of the "two criterions" has marked a successful beginning of the reform about the accounting system in our country. However, it is not the whole of this reform. The " two criterions" are general principles, they couldn't solve immense variety of those specific accounting problems which are present in tens of thousands of enterprises. For this reason, an internal accounting system must be laid down for the enterprises, so that their accounting work would be both in conformity with the standard and geared to the actual demands.In this paper, the author not only explains the importance about working out on internal accounting system, but also explains the regulations and methods which must be abided by. The author valuates that to lay down the internal accounting system,one must abide by the "two criterions" and combine the specific conditions in enterprises' productions and managements. Also, one must guarantee the quality of accounting information, and follow the cost accounting, etc. In addition, to work out the internal accounting system, one has to start with overall plan, then determine the forms of business accounting,the accounting subjects and their usages, accounting policy and designs for internal control system.

    “两则”的颁布实施标志着我国会计改革已迈出了富有成效的第一步。但它并不是会计改革的终极和全部。“两则”是总的标准,但不能解决成千上万企业千差万别的具体会计问题。要真正将企业的会计工作搞的合乎规范,切合企业实际需要,就必须制定企业的内部会计制度。本文就制定企业内部会计制度的意义,应遵循的原则以及应采用的方法步骤等进行了探索,提出了制定企业内部会计制度应遵循“两则”的基本要求,结合企业生产经营的特点,保证会计信息的质量特征。遵循成本效益等原则。要从总体设计入手,确定会计核算形式,确定会计科目及使用方法,确定会计政策,设计内部控制制度。

    In view of the existing problems of accounting computerization in research and development institutes,the author points out: (1)splitting general and subsidiary accounts into two relatively independent sub -- systems; (2)abolishing the compulsively defined froms in internal accounting, and asking users for defining the forms according to their demands; (3)making proper division d responsibilities to control the risk caused by the centralization of the responsibilities; (4)strengthening training to develop...

    In view of the existing problems of accounting computerization in research and development institutes,the author points out: (1)splitting general and subsidiary accounts into two relatively independent sub -- systems; (2)abolishing the compulsively defined froms in internal accounting, and asking users for defining the forms according to their demands; (3)making proper division d responsibilities to control the risk caused by the centralization of the responsibilities; (4)strengthening training to develop the financial and accounting personnel to be qualified for both computerization and accounting.

    针对科研单位实现会计电算化存在的问题提出:将总帐帐务与明细帐帐务设计成两个相对独立的子系统;内部会计报表的格式取消强制定义,让用户自行定义;进行恰当的职责分工,控制职责集中带来的风险;强化财会人员的培训,培养电脑、财会两用人才。

    This thesis focuses on the study of the concept of accounting information and function,to describe the five forms of distortion of the accounting information and its harmfulness. The thesis analyses on the causes of the distortion of accounting information from the angles of macro-accounting, micro-accounting, internal-accounting, external-accounting, accounting system. It concluds that in order to make the accounting function well, we must strengthen...

    This thesis focuses on the study of the concept of accounting information and function,to describe the five forms of distortion of the accounting information and its harmfulness. The thesis analyses on the causes of the distortion of accounting information from the angles of macro-accounting, micro-accounting, internal-accounting, external-accounting, accounting system. It concluds that in order to make the accounting function well, we must strengthen our legal system, complete accounting administration and inspection, to strengthen internal administration, standardize the function of the accounting principal part, to promote the quality and professional level of all the accountants, in order to build and complete the control system to avoid distortion of accounting system.

    本文从会计信息的概念和作用入手,阐述了会计信息失真的五种表现形式及其危害;从宏观、微观、内部、外部、制度等方面剖析了会计信息失真产生的成因;指出必须加强法制建设,完善会计管理和监督体系,强化内部管理,规范会计主体行为,全面提高会计人员素质,以建立健全防范会计信息失真的控制系统。

     
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