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suspense accounts
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  “suspense accounts”译为未确定词的双语例句
     On management and settlement of receivable and suspense accounts in higher educational institutions
     高等学校“应收及暂付款”的管理及核算
短句来源
     To standardize the accounting in higher educational institutions and guarantee the quality of accounting information, this article made construction suggestions to the problem of the title"receivable and suspense accounts".
     为了规范高等学校会计核算,保证会计信息质量,对"应收及暂付款"科目存在的问题提出了改进建议。
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  相似匹配句对
     Suspense in Jinan
     悬念济南2007
短句来源
     On management and settlement of receivable and suspense accounts in higher educational institutions
     高等学校“应收及暂付款”的管理及核算
短句来源
     On the Auditing Accounts
     浅析会计报表审计
短句来源
     Suspense in Narrative
     叙事中的悬念
短句来源
     Accounts Receivable (Ⅰ)
     应收账款㈠
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  suspense accounts
For miscellaneous loan debit and credit suspense accounts, discuss with management any large or old items relating to bankers' acceptances.
      
Control of clearing accounts is reconciled monthly and clearing and suspense accounts are regularly cleared.
      


As preparation both of the items of SCFP, cash inflow from sells goods and service and cash outflow from purchase goods and service , should adjust them from accrual basis accounting into cash basis accounting ,as well as should consider the influence of special items ,which should be adjusted appropriately . The suspense accounts out of the account schedule sush as the “iternal transactions and events”must be divided into normal operation , investing activites and financial activites . then compute...

As preparation both of the items of SCFP, cash inflow from sells goods and service and cash outflow from purchase goods and service , should adjust them from accrual basis accounting into cash basis accounting ,as well as should consider the influence of special items ,which should be adjusted appropriately . The suspense accounts out of the account schedule sush as the “iternal transactions and events”must be divided into normal operation , investing activites and financial activites . then compute the net cash inflow or outflow combining the gross method with the net method.

销售商品提供劳务收到的现金和购买商品接受劳务支付的现金这两个会计项目的填制应从权责发生制调整到现金收付制 ,并且要考虑到一些特殊项目的影响 ,对其作适当的调整 ;“内部往来”等表外科目在编制现金流量时应分成三部分 :经营活动、投资活动、筹资活动 ,然后用总额法兼净额法进行调整。

With the development of the system of socialist market economy and higher educational institutions, new policy, system and regulation of accounting appear in succession. Some titles accounting cannot meet the need of the developing circumstances. To standardize the accounting in higher educational institutions and guarantee the quality of accounting information, this article made construction suggestions to the problem of the title"receivable and suspense accounts".

随着我国社会主义市场经济体制和高等学校各项事业的发展,新的会计政策、规定相继出台,有些会计科目的核算已越来越不适应形势发展的需要。为了规范高等学校会计核算,保证会计信息质量,对"应收及暂付款"科目存在的问题提出了改进建议。

The main financial fraud means in China's listed companies include utilizing relations and asset recombination,stealing the capital of listed companies,altering accounting policies and accounting estimate,taking a big bath,suspense account of latent loss,concealing dealings and facts,excessive support of local government,forging original voucher.As to how to govern financial fraud of listed companies,the author puts forward some countermeasures and suggestions from the aspects of internal governance of...

The main financial fraud means in China's listed companies include utilizing relations and asset recombination,stealing the capital of listed companies,altering accounting policies and accounting estimate,taking a big bath,suspense account of latent loss,concealing dealings and facts,excessive support of local government,forging original voucher.As to how to govern financial fraud of listed companies,the author puts forward some countermeasures and suggestions from the aspects of internal governance of listed companies,supervision mechanism,and policies and rules of laws.

中国上市公司财务舞弊的方式主要有:利用关联关系和资产重组、侵占上市公司资金、变更会计政策和会计估计、洗大澡和潜亏挂账、掩饰交易或事实、地方政府的过度扶持、伪造编造原始凭证;对如何治理中国上市公司财务舞弊行为,笔者从上市公司内部管理,监督机制和政策法规等方面提出了若干对策和建议。

 
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