external accounting
英 [ɪkˈstɜːnl əˈkaʊntɪŋ]
美 [ɪkˈstɜːrnl əˈkaʊntɪŋ]
外部会计
双语例句
- An accounting event involving a person outside the business itself and incurring rights and obligations between them is an external accounting event;
会计事项涉及其商业本身以外之人，而与之发生权责关系者，为对外会计事项； - The subdivision of the accounting process that produces these external reports is referred to as financial accounting.
会计过程中形成的这类对外报告的分支，称为财务会计。 - Today, Hong Kong is the Mainland's largest external investor, with its investment accounting for 60 per cent of the latter's total external investment.
今天，香港是内地最重要的外来投资者，投资金额占外来投资总额六成。 - Through analyzing the refraining function of accounting rules, the thesis finds the full play of the refraining function of accounting rules to the unfair related transactions depends on the content of the accounting rules and the external environment of the accounting rules.
通过对会计规范约束作用的理论分析，发现会计规范对非公平关联交易约束作用的发挥，既取决于关联交易会计规范的内容，又取决于关联交易会计规范发挥作用的外部环境。 - Cost control is very important and absolutely necessarily no matter it concerns to external business or internal cost accounting.
企业不论对外经营还是对内核算，成本控制是特别重要和必不可少的。在资金的组织上，把主要精力放在低成本存款上。 - In addition, the complexity of accounting environment, future uncertainty and some related incomplete regulations are the external causes that lead to accounting system to be incomplete.
此外，会计环境的复杂性、未来的不确定性及相关法规制度的不完善是会计制度不完全性的外在诱因。 - A Research on External Pushing Power for Legal Accounting Development in China
中国法务会计发展的外部推动力研究 - Considering from the external factors the following factors cause accounting information's publishing losing true of the listed companies: The first factor is the main body of audit which is namely the chartered public accountant ( CPA).
从上市公司外部角度来看，下列几个因素导致其会计信息披露失真：其一是审计主体即注册会计师因素。 - During the development of accounting, the using frequency of "Financial Report" is higher and higher. In essence, Financial Accounting is just the external accounting whose center is Financial Report.
在当代会计发展中，财务报告一词的使用频率越来越高，因为从本质上看，财务会计就是对外会计，其中心是财务报告。 - Since lacking good internal and external department environment, the bank accounting internationalization of our country develops, still have a lot of obstacles in process.
由于缺乏良好的内外部环境，我国银行会计国际化发展进程中还存在着诸多障碍。 - Accounting supervision includes internal accounting supervision and external accounting supervision. In the modern enterprise management it is particularly important to regulate accounting conducts, raise accounting working quality and maintain economic ( order.)
会计监督包括内部会计监督和外部会计监督，面对企业现代化管理，规范会计行为，提高会计工作质量，维护经济秩序尤为重要。 - This paper analyses the fundamental accounting work in Heilongjiang Province old, and suggests the relevant planning to strengthen the internal and external supervision and conduct the accounting innovation.
所以要从黑龙江省老工业基地企业的会计基础工作开始，相应地加强各企业的内部、外部监督，并且要进行会计创新，这样，才能为黑龙江省老工业基地的改造开辟出一条捷径。 - The changes of accounting environment make the traditional accounting mode unadapted to external environment, which makes accounting reformation urgent.
会计环境的变化使传统的会计计量模式无法适应变化的外部环境，迫切的需要相应的变革。 - The transformation tide that IT arouses is colliding the coast line of the accounting science, and it has changed the ways of commercial operation, information demanders need use new information pattern to make policy, bom internal accounting and external seminar accounting must be reformed.
IT引起的变革浪潮正在冲撞着会计的海岸线，它改变了商业运营的方式，信息需求者需要用新的信息模式进行决策，内部会计和对外报告会计都必须改革。 - The external users of hospital accounting report, especially, new users, can not overall understand the real contents of hospital accounting report because they do not completely know the financial system and accounting system of the hospitals and the special characteristics of health industry.
医院会计报表的外部使用者特别是那些新增的使用者，由于他们对医院财务及会计制度、医疗卫生行业的特殊性了解不够，也就无法全面把握医院会计报表体系的真实内涵。 - This will help the enterprise to adopt a more cautious approach in the external reporting of accounting information, and help investors to understand the true financial situation and operating results, in order to make more accurate decision and reduce investment risk.
这有利于企业在对外报告会计信息时采用更加谨慎的态度，有利于投资者了解企业真实的财务状况和经营成果，从而作出更为准确的决策，降低投资风险。 - The enterprise internal accounting information fraud disturbed the process enterprise produces and distributes profit; the enterprise external accounting information fraud destroyed the financing market order and the national macroeconomic regulation and control.
企业对内会计信息造假行为干扰了企业生产、分配利润的过程；企业对外会计信息造假行为则破坏了融资市场的秩序和国家宏观调控。 - When facing internal and external business challenges, traditional accounting models have shown great limits. Those limits are include inefficiency in accounting, low quality of accounting information, and the lack of process control.
传统的财务核算模式在应对企业内外部挑战时，存在着很大局限性，这种局限性表现在会计核算效率低、会计信息质量低、缺乏事中控制等方面。 - The external environment for accounting has changed a lot. That had a significant impact on the the theory and practices of accounting. The traditional method and theory of accounting had many new challenges.
会计赖以存在的外部环境产生了很大的变化，从而对会计理论研究和会计实务都产生了重大的影响，对传统的会计理论和方法提出了许多新的挑战。 - However, with increasing uncertainty of external environment, the demand for budgetary information by external users of accounting information is increasing.
但随着外部环境不确定性的增强，会计信息外部使用者对预算信息的需求增强。 - Findings of the questionnaire study not only verify the influence of external environments on accounting and offer powerful explanations to empirical study results, but also suggest that adoption of the change in IFRS does not necessarily improve usefulness of financial reports to decision making.
问卷调查的研究结论不仅检验了会计环境的影响，为实证研究结果提供了有力的解释；更说明片面跟进IFRS的变化可能在增加财务报告编报成本的同时，并不能提高决策有用性。 - As is known, the formation of the external accounting information relies on a serious of strict accounting standards system.
众所周知，对外报告的会计信息的生成依赖于一整套严格的会计准则体系。 - Elements related to the audit market structure, which is known as the external environment for accounting firms, must have an effect on audit pricing, which will affect the audit fees computed by the accounting firms.
审计市场结构是会计师事务所所处的外部环境，其相关因素必然会对审计定价产生影响，会计师事务所在确定审计收费金额时也会考虑这些因素的影响。 - The board of supervisors as a special department supervise directors and managers to operate and manage and financial, but also an important force to improve the quality of financial information, From external, accounting firms as an independent power and an important element of external oversight.
而监事会作为专门监督董事和经理经营管理活动和财务的常设部门，也是提高财务信息质量的一支不可忽视的重要力量。 - Traditional pattern of producing accounting information established the accounting system into individual accounting entity, trying to meet the information need of social economic system through external function of internal individual accounting system.
传统会计信息生产模式将会计系统建立于微观会计主体内部，试图通过内部个体会计系统的对外职能满足社会经济系统的信息需求。 - External manifestations of accounting policy choice is implementation guidance for accounting, technology paradigm, it is actually important means of coordinating the various stakeholders in economic relations.
会计政策选择的外在表现形式是企业进行会计核算的执行指导、技术范式等，其实际上是协调各利益相关者经济关系的重要手段。 - In the studies on the influence factors of executive compensation, most basically discuss the factors of companies 'external characteristics and the accounting income indicators, without considering the agency costs in the role of executive compensation.
我国已有的公司高管报酬影响因素的研究中，基本上只讨论了公司外部特征和会计收益指标对高管人员薪酬的影响，较少考虑公司的代理成本在高管报酬中的作用。 - It 'hose primary purpose is external accounting reports. Facing the rapid development of e-commerce of economic time, these software networks are very frail.
传统的基于C/S结构的财务软件是为替代手工记账，从以会计核算对外报告为主要目的的传统会计中产生的，这些软件面对网络、电子商务迅猛发展的网络经济时代显得十分脆弱。 - But we should recognize that the listed companies can choose the accounting firms as they wish, which affects the role of external governance of accounting firms to a certain extent, especially securities market in China is still not perfect.
但应认识到上市公司拥有选择会计师事务所的主导权，这在一定程度上影响了会计师事务所的外部治理作用，尤其在我国的证券市场尚不完善的情况下。 - In view of this, this paper attempts to define the regulation of accounting, to study the accounting regulatory issues of the related party transactions from the aspects of information disclosure standards, corporate internal and external accounting regulation.
鉴于此，本文尝试对会计监管进行界定，从上市公司关联方交易会计信息披露的规范性、公司内部会计监管与外部会计监管三个方面对我国上市公司关联方交易监管问题进行研究。