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publishing accounting information
相关语句
  披露会计信息
     However, as our country joined WTO, the accounting field faces a great challenge. The trade accounting system (abbreviated as "old system" which is the same below) made during the Two Criterions and Two Systems has certain drawbacks in the quality of publishing accounting information, strengthening international coordination of accountancy, standardizing enterprises accounting behavior and unifying the accounting criterions.
     然而,随着我国加入WTO,中国会计领域面临着重大挑战,“两则两制”时制定的行业会计制度(简称“旧制度”,下同)在披露会计信息质量、加强会计国际协调、规范企业会计核算行为、统一会计核算标准等方面仍存有一定的弊端。
短句来源
     To describe the common permisslble principle from both sides of publishing accounting information body and its users.
     从披露会计信息主体及使用会计信息主体两个方面说明公允原则。
短句来源
  相似匹配句对
     Publishing of Accounting Information and Management of Company
     会计信息披露与公司治理
短句来源
     The Evolvement and Explanation of Accounting Information Publishing System
     会计信息披露制度的演变及其解释
短句来源
     Perfecting Countermeasure on Publishing of Accounting Information in Capital Market
     完善资本市场中会计信息披露的对策
短句来源
     Strategies on how to quicken the process of Computerized publishing accounting
     加速实现出版财务电算化的策略
短句来源
     Considerations about the Accounting Information Publishing of the Commercial Bank
     对商业银行会计信息披露的思考
短句来源
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The Two Criterions and Two Systems, which has been in effect in the accounting field of our country for nearly 10 years, has completed the transformation of accounting mode and laid the solid foundation for the internationalization of our accountancy. However, as our country joined WTO, the accounting field faces a great challenge. The trade accounting system (abbreviated as "old system" which is the same below) made during the Two Criterions and Two Systems has certain drawbacks in the quality of publishing...

The Two Criterions and Two Systems, which has been in effect in the accounting field of our country for nearly 10 years, has completed the transformation of accounting mode and laid the solid foundation for the internationalization of our accountancy. However, as our country joined WTO, the accounting field faces a great challenge. The trade accounting system (abbreviated as "old system" which is the same below) made during the Two Criterions and Two Systems has certain drawbacks in the quality of publishing accounting information, strengthening international coordination of accountancy, standardizing enterprises accounting behavior and unifying the accounting criterions. Thus, in Dec.29,2000, the Ministry of Finance issued the enterprises' accounting system (abbreviated as the new system which is the same below). The new system differs greatly from the old one in accounting. This article produces some superficial understandings on the divergences in the range, approaches and proportions of calculation and extraction between the two systems.

“两则两制”在我国会计领域实施近10年,并已实现我国会计核算模式的转换,为我国会计国际化打下了坚实基础。然而,随着我国加入WTO,中国会计领域面临着重大挑战,“两则两制”时制定的行业会计制度(简称“旧制度”,下同)在披露会计信息质量、加强会计国际协调、规范企业会计核算行为、统一会计核算标准等方面仍存有一定的弊端。因此,财政部2000年12月29日发布了《企业会计制度》(简称“新制度”,下同)。新旧会计制度在核算方面存在不少差异,本文仅就坏账损失在计提范围、计提方法、计提比例等方面的差异上作些浅论。

Controlling accounting in enterprises themselves is an importam measure to solve the questions such as loose interior management and weakened Controlling in some enterprises, as well as is a system to control corruption from the headstream. But whether a system can be carried through effectively or not mainly lies in whether the supervising can be carried out. This paper analyses the actuality of the control of accounting in enterprises; the failure in interior control i. e. the controllers in the enterprise,...

Controlling accounting in enterprises themselves is an importam measure to solve the questions such as loose interior management and weakened Controlling in some enterprises, as well as is a system to control corruption from the headstream. But whether a system can be carried through effectively or not mainly lies in whether the supervising can be carried out. This paper analyses the actuality of the control of accounting in enterprises; the failure in interior control i. e. the controllers in the enterprise, and its reason; then analyses and discusses the questions of internally supervising and externally supervising method and puts forward the way of forming the system of publishing accounting information by means of modern network technique; finally, puts forward forming the system of publishing accounting information.

内部会计控制,是解决当前一些企业内部管理松弛、控制弱化的重要举措,是从源头上治理腐败的一项制度。但是,一项健全的制度能否得到有效的实施,其关键是监督机制能否跟得上。本文首先分析了企业内部会计控制的现状——内部会计控制失效及其根本原因——内部人控制,进一步对于内部会计控制的外部监管方法进行分析和探讨——借助现代网络技术手段,构建会计信息公开系统,最后提出了构建会计信息公开系统的建议。

The publishing of accounting information guarantees that the company management carried on smoothly. Seeing the design of accounting system, finding out the forming reasons of false accounting information in order to raise the quality of the published accounting information. in addition law and audit can guarantee the authenticities of accounting information.

为了保证股东得到真实、充分的信息,必须制定完善的会计信息披露制度。会计信息披露是保证公司治理顺利进行的前提,提高会计信息披露的质量要从会计制度设计出发,揭示虚假会计信息的成因,另外要从法律及审计方面保证会计信息的真实性。

 
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