accounting books
英 [əˈkaʊntɪŋ bʊks]
美 [əˈkaʊntɪŋ bʊks]
网络 会计账簿; 账簿; 会计帐簿; 帐簿
双语例句
- All vouchers, receipts, accounting statements and reports, accounting books shall be written in Chinese and English.
一切记帐凭证、单据、报表、帐薄，用中文书写。 - Finance is an industry where money talks& and where the products are so complex that outside regulators often have little hope of understanding in a timely manner what is going on inside banks 'accounting books or on trading floors.
金融是一个金钱主宰一切的行业，而且产品非常复杂，外部监管机构往往不可能及时了解银行账目或者交易场所的实情。 - Corrections to any of the accounting books must be made strictly following the working rules for accounting personnel.
各种帐簿中的记录，如需更正，必须严格按照会计人员工作规则进行。 - State tax bureaus and local tax bureaus in all localities should jointly supervise and urge business households of self-employed private economy to establish accounting books.
各地国家税务局和地方税务局要共同督促个体、营经济业户做好建帐工作。 - The book have not yet is audit. A company may not keep accounting Books and records other than those provided by law.
这些帐册还未被审计。公司除法定的会计帐册外，不得另立会计帐册。 - Accounting books are required to be kept by this law but have not been kept;
依照本法规定应当设置但未设置帐簿的； - Article21a sole proprietorship enterprise shall set up accounting books and conduct accounting in accordance with the law.
第二十一条个人独资企业应当依法设置会计帐簿，进行会计核算。 - Accounting practice should adopt separate accounting system, i.e.the bank should make vouchers, keep accounting books and prepare financial statements according to the currency in which a transaction is priced.
会计核算采用分账制，即平时对每一项业务，均按业务的计价货币填制凭证、登记账簿、编制报表。 - Where a royalty payment is prescribed, the parties shall prescribe in the contract a method for inspection of the relevant accounting books.
约定提成支付的，当事人应当在合同中约定查阅有关会计帐目的办法。 - Book value is the unamortized cost of the asset which still appears on the accounting books of the business.
帐面价值是依旧保留在企业帐册中的未摊提的资本成本。 - Failure to keep or maintain accounting books, or maintain supporting vouchers for the accounts and the relevant information in accordance with the relevant provisions;
未按照规定设置、保管帐簿或者保管记帐凭证和有关资料的； - Business Households of Self-employed Private Economy Should Have a Correct Understanding and View of the Significance of Establishment of Accounting Books and Taxation on Audit of Accounts.
个体、私营经济业户要正确理解和认识建帐和查帐征税的意义。审查帐目（监查帐目） - Business households can establish accounting books on their own. They can also employ intermediate agencies of society to establish accounting books as agents.
业户可自行建帐，也可聘请社会中介机构代理建帐。 - "although accounting Books have been kept, the accounting entries have not been entered in an appropriate manner or the information on costs, receipt vouchers and expense vouchers are incomplete, causing difficulties in conducting an audit."
虽设置帐簿，但帐目混乱或者成本资料、收入凭证、费用凭证残缺不全，难以查帐的 - Those business households that fail to establish accounting books as prescribed or establish falsified accounting books shall be directed to suspend operations for consolidation and make corrections within the specified time period;
对不按规定建帐或建假帐的业户，要责令其停业整顿、限期改正； - Be responsible for regularly reconciliation to ensure consistency between accounting books and physical inventory, between accounting books and reporting, between accounting books.
负责进行帐务核对，做到账实相符、帐表相符、帐帐相符。 - Audit and SupervisoryOffice conducts internal audit of the accounting books and review the internal control system and its implementation.
审计监察室指导帐簿的内部审计和核查内部控制系统以及其执行情况。 - Commercial banks must not set up other accounting books other than that set up according to law.
商业银行不得在法定的会计帐册外另立会计帐册。 - Taxpayers engaged in production or business operations or withholding agents shall establish accounting books in accordance with the rulings formulated by the authorized fiscal or tax department under the state council, keep records based on legitimate and valid vouchers and conduct accounting.
从事生产，经营的纳税人，扣缴义务人按照国务院财政，税务主管部门的规定设置帐簿，根据合法，有效凭证记帐，进行核算。 - Taxpayers engaged in production or business operations or withholding agents must maintain accounting books, supporting vouchers for the accounts, tax payment receipts and other relevant information within the period prescribed by the authorized fiscal or tax departments under the state council.
从事生产，经营的纳税人，扣缴义务人必须按照国务院财政，税务主管部门规定的保管期限保管帐簿，记帐凭证，完税凭证及其他有关资料。 - Establish accounting books to keep information and data of clients;
设立帐薄，保存客户资料和数据； - Individual households, engaged in industry and commerce which are indeed unable to keep accounting books may keep no accounting books after approval by the tax authorities.
个体工商户确实不能设置帐簿的，经税务机关核准，可以不设置帐簿。 - After winding up of the joint venture company, its accounting books shall be left in the care of Party A.
第五十七条合营公司结业后，其各种帐册，由甲方保存。 - Processing contracts, production statements, cost accounting books and other relevant account books;
加工合同、生产报表、成本核算等有关帐册； - Accounting books are, in accordance with this law, not kept;
依照本法规定可以不设置帐簿的； - State tax bureaus shall be responsible for the supervision of establishment of accounting books by business households that pay value-added taxes and consumption taxes;
以缴纳增值税、消费税为主的业户，由国家税务局负责督促建帐； - Accounting vouchers: is the recording of transactions, a clear economic responsibility, according to a certain format prepared according to the accounting books written proof.
会计凭证：是记录经济业务、明确经济责任、按一定格式编制的据以登记会计账簿的书面证明。 - The new corporate law gives shareholders accounting books right.
随着新公司法的颁布，股东帐簿查阅权已成为股东维护合法权益的重要武器。 - Chapter Two presents the theoretical basis for shareholders 'inspection right of accounting books and records.
第二章，股东账簿查阅权的理论基础。 - Chapter Four sets forth on prevention from the abuse of inspection right of accounting books and records and legal relief. Neither the shareholders nor corporate is allowed to abuse inspection right.
第四章从公司和股东两个立场角度对防范账簿查阅权的滥用和法律救济进行了阐述。