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提高会计人员素质     
相关语句
  raise accounting people quality
     According to the basic condition of our country should carry out from the reform accounting management system on foundation accountant delegate system, at the same time, reinforced legal system is built , overall effective supervisor carries out , raise accounting people quality and standard accounting work , and will synthesize persistently to administer economic environment, guarantee accounting quality.
     根据我国的基本情况,应从根本上改革会计管理体制,实行会计委 派制,同时,加强法制建设,实行全面有效监督,提高会计人员素质,规范会计工作,并且要长期不懈地综合治理经济环境,保证会 计质量。
短句来源
  improving accounting personnel ' s quality
     Strengthening the Accounting Job Training of Tibet, Improving Accounting Personnel's Quality
     强化西藏会计职业培训,提高会计人员素质
短句来源
  improving the quality of accountant
     The construction of accounting credit should started emphatically from the aspects of perfecting the accounting system, strengthening the legal construction, reforming the personnel system, increasing the strength of supervision, and improving the quality of accountant.
     会计诚信建设需着重从完善会计制度、加强法制建设、改革人事制度、提高监督力度以及提高会计人员素质等方面入手。
短句来源
  improve capability of accountants
     To solve this problem,we should strengthen theoretical research,complete the construction of laws and statuted,enhance leader's levels of accounting knowledge,improve capability of accountants,intensify the management of professional morality and so on.
     解决这个问题应加强理论研究 ,完善法律法规建设 ,提高企业、事业单位领导人的财会知识水平和思想认识水平以及提高会计人员素质、强化职业道德管理
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    The author makes an analysis of the phenomenon of "apparent gain but actual loss" presently existed in geological and prospecting units in their multi-business accounting, as well as its roots and perniciousness. Suggestions to eliminate it are put forward, advocating renewing old concepts, rationalizing financial management system, establishing a set of accounting systems, enhancing the accountants’quality and adjusting the current allowance scales for workers and staff engaged in multi-business.

    本文剖析了目前地勘单位多种经营会计核算中存在的“虚盈实亏”现象及其根源和危害,并就如何消除危害提出了意见。主张:更新观念,提高认识;理顺财务管理体制;建立一套核算制度,提高会计人员素质,以及修改目前多种经营人员补助费等。

    The exercise of Enterprise Accounting Principle is not only an important measure for establishing the new system of socialist market economy and aligning the policy of reform and openimg to the outside,but also a necessary step in the efforts of bringing the domestic accounting into convergence with imternational practice. the paper concludes that the smooth execution of the principle depends on the coordination of the principle with the Law of Accounting in particular,and with enterprises' systems in general....

    The exercise of Enterprise Accounting Principle is not only an important measure for establishing the new system of socialist market economy and aligning the policy of reform and openimg to the outside,but also a necessary step in the efforts of bringing the domestic accounting into convergence with imternational practice. the paper concludes that the smooth execution of the principle depends on the coordination of the principle with the Law of Accounting in particular,and with enterprises' systems in general. The key to the execution lies in a normal ralation between the principle and the practice of finance and tax,the enhancement of accountants'quality,the build—up of professional accountants and an effective monitoring mechanism. As a groundbreaking task,the principle itself should be improved, especially in terms of its operational feasibility and its self—control mechanism.

    推行《企业会计准则》是建立社会主义市场经济体制的一项新的重要举措,也是适应改革开放与国际会计对接的需要。文章认为,顺利实施该准则,需要上与《会计法》协调,下与企业会计制度接轨,同时规范准则与财政税务的关系;全面提高会计人员素质,培养职业会计师队伍,建立有效的监督机构,是实施该准则的关键;作为一项开拓性工作,准则需自我不断完善,强化其自身的可操作性与自律机制。

    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...

    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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