Now he has only six or seven kissogram girls on his books. 现在他手头只有六七个香吻女郎。
Any government agency which does not have a statistics institute, its statistical projects shall be handled by its accounting institute. 未设统计机构者,其统计业务由各该机关会计机构兼办之。
The client as mentioned in the present Measures shall refer to any the entity that entrusts an any agency bookkeeping institution to handle its accounting business. 本办法所称委托人是指委托代理记账机构办理会计业务的单位。
The CBRC or its agency may require an auto finance company to replace an accounting firm whose professional skills or independence fails to satisfy regulatory requirements. 中国银监会及其派出机构可要求汽车金融公司更换专业技能和独立性达不到监管要求的会计师事务所。
The Establishment of a public and government agency called the Public Company Accounting Oversight Board. 设立公共和政府机构被称为公众公司会计监督委员会。
INSEE, the French statistics agency, would set about incorporating the new indicators in its accounting, Mr Sarkozy said. 萨科齐称,法国国家统计局(insee)将着手在其核算中采用这些新指标。
Entrusted Agency: Manager Behavior, Accounting Information Assurance and Investors 委托代理:经营者行为、会计信息鉴证和投资者
Service trade including finance, insurance, travel agency, accounting firms, lawyer's office, consultancy service and commercial retail are opening to foreign investment. 金融、险、行社、计师事务所、律事务所、询、业零售等服务贸易领域正在对外商投资开放。
Q: ( Xinhua News Agency) China's fiscal deficit will stand at 309.8 billion yuan this year, accounting for 3 percent of the GDP. 新华社记者:今年我国财政赤字3098亿元,占国内生产总值比重达3%。
Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials 巴西-阿根廷核材料衡算和控制机构
The stand or fall and feasibility of system designing are exploring in many departments, it is a good means that transit society agency& account-corporation centralizing accounting work out the account books of the enterprises. 制度设计的好坏及其可行性,是目前各方面都在探索问题,通过会计集中核算的社会中介&会计公司,来编制企业的会计报表是一种切实可行的办法。
Accounting agency, which buy accounting information and other information that corporation voluntarily disclose, payably provide consumers with individual knowledge accounting information to realize the justice. 会计中介机构购买企业的非强制披露会计信息和其它信息,向信息用户有偿提供个性化知识会计信息,以实现会计信息披露效率。
These clauses or conditions are signed in order to remit agency problem of the liability and restrictions including accounting number. 这些条款或条件是为了缓解债务的代理问题,保护债权人利益或应债权人的要求而签订的。
This paper discusses two urgent issues on the change of state-owned enterprises contractual arrangement of rights of determining accounting rules, they are: ( 1) What's the position of government auditing agency in state-owned enterprises contractual arrangement of rights of determining accounting rules; 本文讨论我国国有企业会计规则制定权合约安排变迁中两个比较迫切需要解决的问题:(1)国家审计机关在国有企业会计规则制定权合约安排中应处的位置及应有的责权利;
According to the Accounting Law, the law enforcement agency which carries on the accounting supervision to every unit is sure to handle the secret commercial affair from different links and angles. 根据《会计法》的规定,对各单位进行会计监督的执法部门在会计监督中必然从各个环节、各个角度接触有关的商业秘密。
Therefore, the relevant functional department of the government, company, the agency of the audit institution must think much of the making of Accounting Reports Annotations. Trainings should be given to the accountant in order to improve the quality of the Accounting Reports Annotations. 为此政府相关职能部门、企业、审计中介机构都要重视会计报表附注的编制,对财务人员进行必要的培训,提高附注编制的质量和水平。
The new thinking styles and research methods of agency theory can expand our thinking of researching into responsibility accounting. 代理理论的全新思维方式和研究方法能够为我们探索责任会计的相关问题拓展思路。
The supply side of audit is independent audit worker and demand side is trust agency and the two sides seek balance around audit accounting materials needed and financial statements. 审计的供给方是独立审计人员,需求方是委托者及相关利益集团,双方围绕被审查会计资料及财务报表的真实公允问题寻求供求均衡。
Agency relation provides the power of development and condition of environment for enterprise accounting. 代理关系为企业会计提供了发展的动力和环境条件,代理关系的管理需要会计。
The government should rule the return to investors of listed companies, appoint agency institution to audit accounting information legally, and ensure all shareholders acquire their legal income. 政府应该明确规定公司对投资者的回报方式、聘请中介机构公正审计会计信息,保证公司的所有股东获得其合法收益。
Agency Problem and Reducing Mechanisms: The Role of Accounting Information and Corporate Governance 代理问题及其缓解机制&兼论会计信息及公司治理的作用
The forms of agency include tax accounting firm, public accounting firm, tax consulting firm, etc. 代理机构的形式有税务师事务所、会计师事务所、税务咨询公司等。
Role Innovation of Accounting Agency and Quality of Accounting Information 会计中介机构角色创新与会计信息质量
The enterprise operators, the bond investor, the government agency, the people who design the accounting principles, researcher and various aspects which have relationships all focus on the intangible asset. 企业经营者、投资家、政府机关、会计准则设计主体以及研究者等各方面的相关者都将更多的视线投向了无形资产。
Theoretical research part contains combing out and summing up the previous research, constructing the analysis framework on the foundation of agency theory and accounting contract theory. 理论部分对前人的研究进行了梳理和归纳,以委托代理理论、会计契约理论为基础构建分析框架。
Agency costs influence of corporate governance and the quality of accounting information interaction, but in accounting limits and capital market effects are not the same. 得到以下研究结论:1、代理成本的高低影响公司治理与会计信息质量的互动关系,但在会计界内与资本市场上的影响是不一样的。
It analyses the relationship between size of accounting firms and audit quality from the view of economies of scale theory and agency cost theory and explains the size of accounting firm using wealth utility function, then it derived related function taking agent cost into consideration. 进而从规模经济理论、代理成本理论的角度论述了事务所规模与审计质量的相关关系,然后利用财富效用函数对会计师事务所规模进行解释,并且推导了考虑代理成本因素的相关函数。
From the perspective of agency theory, the paper analyzes the market supervision system effect on the running of accounting integrity system. While inspecting present situation of the independent audit supervision system running, we discovers a lot of deficiencies adverse accounting integrity system running. 从委托代理理论的视角分析了独立审计市场监督系统对会计诚信体系运行的作用,考察当今独立审计市场监督系统运行状况后,发现其存在许多不利会计诚信体系运行的缺陷。
The government audit is the major agency to implement the accounting governance. 政府审计是执行会计监督的最为主要的专业部门。
The internal agency theory expresses degree of skepticism that larger accounting firm for higher quality. 而内部代理理论则对会计师事务所规模越大质量越高表示了某种程度的怀疑。