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会计师     
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  accountant
     China's Capital Market in the eyes of an American Accountant
     美国会计师看中国资本市场
短句来源
     (5) Establishing scaled accountant's office.
     ( 5)建立规模化的会计师事务所。
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     (4) Establishing partnership accountant's office.
     ( 4 )建立合伙制会计师事务所 ;
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     Study on Competitive Factor of Accountant Practices Based on Game Theory
     基于博弈理论的会计师事务所竞争要素的研究
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     General Layout of the Development of Accountant's Offices and the Countermeasures After Our Entering into WTO
     加入WTO后会计师事务所的发展格局及对策
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  chartered accountant
     Analysis of How to Engage in Chartered Accountant in China
     我国会计师执业问题探析
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     2) advance the accounting firm reform and implement the form of partnership organization in which way to strengthen moral restraint of chartered accountant;
     二是推进会计师事务所改革,实行合伙制的组织形式,加强注册会计师自身道德约束;
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  accountants
     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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  public accountant
     The Research on Listed Company Switching the Certificated Public Accountant Firm
     上市公司变更会计师事务所的研究
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     Study on the disclosure regulation of the Certificated Public Accountant Firm changing
     会计师事务所变更的信息披露制度与现状研究
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     The large development of China West brings many new opportunities and challenges to certified public accountant(CPA).
     西部大开发给注册会计师 (CPA)带来了前所未有的机遇和挑战 ,面对如此挑战 ,目前西部地区会计师事务所存在诸多问题 :职业竞争激烈 ,致使审计质量下降 ;
短句来源
     While audit failure reduces capital market efficiency and affects seriously audited company's development, audit firm and Certificate Public Accountant (CPA) encounter unprecedented credit crisis.
     审计失败降低了资本市场效率,注册会计师行业,会计师事务所以及注册会计师个人遭遇了前所未有的信用危机,也严重影响了被审计公司的健康发展。
短句来源
     CPA's earning is one of the most outstanding problems of construction of certified public accountant,and is also an important restrict factor to the development of the accounting firms.
     注册会计师的收入问题是当前注册会计师行业建设的突出问题之一,也是制约会计师事务所发展的一个重要因素。
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  accountant
Accounting students attending an Israeli university and accountant practitioners were used as the subjects for the study.
      
This rapid assessment tool focuses on collection of data at macro level by using key informants like doctors, nursing staff, accountant, store keeper, engineer etc.
      
Antoine-Laurent Lavoisier (1743-1794), the founder of modern chemistry, spent most of his time working as a financier, economist, accountant, banker, treasurer, academician, statistician,
      
In order to move towards an Ethic of Accounting, one must start by defining the function and role of the accountant.
      
This in turn depends to a great extent on the identity of the "client" or whatever party the Accountant owes his "loyal agency" to.
      
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  chartered accountant
Art is a business graduate of Simon Fraser University and received his Chartered Accountant's designation in 1984.
      
A copy of the tax benefit report dated October 11, 2004 from Rakesh Garg >amp; Associates, Chartered Accountant.
      
Andrew is a graduate of Exeter University and is a chartered accountant.
      
As a chartered accountant, I cannot resist the temptation to conclude with a simple, linear formula.
      
At every level of qualification until he emerged as a chartered accountant in 1946, Shapland came top of the examination lists.
      
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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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  public accountant
The sociological models of functionalism and conflict are introduced and utilized to analyze professionalism in the accounting profession as it is manifest in the American Institute of Certified Public Accountant's Code of Conduct.
      
Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP).
      
A systematic examination of all governmental resources concluding in a written report and prepared by a certified public accountant.
      
And the Crowrence University and is a leys will celebrate, as they Certified Public Accountant.
      
Business and Accountancy rank first in the nation for their performance on the Certified Public Accountant exam last year.
      
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