law of accounting
英 [lɔː ɒv əˈkaʊntɪŋ]
美 [lɔː əv əˈkaʊntɪŋ]
会计法
双语例句
- Unless otherwise provided by other laws, this Law shall apply to the handling of accounting affairs of state-owned enterprises.
公营事业会计事务之处理，除其它法律另有规定者外，适用本法之规定。 - Simply analyzing on the new enterprise income tax law operation of the fixed assets and the accounting disposal;
国有中小企业转换经营机制中涉及少量补价的整体资产置换的会计处理要合理。 - History has entrusted to the amended Accounting Law the tasks of improving and amplifying accounting supervision system.
会计监督体系的健全与创新是新《会计法》赋予的历史使命。 - On the Law System of Regulating Enterprise Accounting Information Fraud
规制企业会计信息造假行为的法律制度研究 - In order to increase accumulation bit by bit, the co-operatives should make use of the law of value and adopt economic accounting, and they should be run with diligence and thrift.
合作社要利用价值法则搞经济核算，要勤俭办社，逐步增加一点积累。 - On the Existing Problems of the Current Law of Accounting and Some Suggestions of Improvement
现行《会计法》存在的问题及修改建议 - We can shape social culture of accounting honesty by fostering well environment of accounting honesty, enhancing education of accounting honesty, perfecting the law of accounting, strengthening governmental supervision and punishment, perfecting social supervision giving priority to CPA 'supervision.
通过培育会计诚信的良好环境、加强会计诚信教育、完善会计法律体系、加强政府的监管和处罚力度以及完善以注册会计师监督为主的社会监管体系等途径来塑造会计诚信的社会文化。 - 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.
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； - Understanding on the Implementation of the Law of Accounting
贯彻落实《会计法》的几点体会 - It proposes suggestions to avoid the potential risks of lawsuit by illustrating the importance of law education of accounting majors, the reform of registered accountants 'examination system and the personnel structure of law affairs office.
从会计专业法律教育、注册会计师考试制度改革、事务所人员结构三个方面提出了会计师事务所规避潜在诉讼风险的建议。 - This essay probes into the relationship between professional morality of accounting and law of accounting from such different angles as historical mission, function, coercion, social demand, range of regulation and control, form of expression, production and time of continuation.
从历史使命、功能作用、强制性、社会要求、调控范围、表现形式、产生及延续时间等不同角度，对会计职业道德和会计法律的相互关系进行探讨。 - We have emended Accounting Law and set up a series of Accounting Law system to ensure the market economy develops well and make market law perfect.
为了保证市场经济健康有序地发展，完善市场运行规则，必须建立健全会计法律制度，为此我国对《会计法》重新进行了修订。 - The environment of law standardizes the system of accounting and perfects the system of accounting supervision.
法律环境规范着会计核算体系，完善着会计监督体系； - The article from the angle of the law of accounting, the professional qualifications professional ethics, enterprises and the society discusses the regulation of accounting information.
论述了会计信息失真的主要表现及成因，并从会计法规、相关人员的业务素质职业道德、企业和社会的角度对解决会计信息失真的问题作了探讨。 - Therefore, based on its own movement law of accounting theoretical system, this essay constructs an integral accounting theoretical system from both dynamic and static conditions.
本文基于会计理论自身的运动规律，从动态和静态环境出发提出构建动静双态的会计理论体系。 - We should perfect accountants law system, strengthen the supervision of accounting information and promote accountants quality to supervise accountants 'violation of regulations.
根除会计信息失真的有效途径在于完善会计法规体系，加大会计信息的双重监督，提高会计从业人员的业务素质，严格检查、监督会计违规行为。 - Carrying out Accounting law and Strengthening Inner Control of Accounting
贯彻《会计法》加强内部会计控制 - A Superficial Analysis on Fixing A Price of Goods in Stock and the Changeable Law of Accounting Essential Element
浅析存货计价与会计要素的变化规律 - On the Truthfulness of Accounting Information in Enterprises after the Performance of the New Law of Accounting
浅议新《会计法》实施后企业会计信息失真问题 - Netherlands, Japan were presented from three aspects: environmental management planning, environmental law, and new system of national accounting.
同时，从环境法规、新型国家会计体系2个方面，展望了国际社会环境管理的前景。 - The law of accounting provides that any unit should not set up another accounting book.
《会计法》规定：任何单位不得在法定会计帐簿外私设会计帐簿。 - As one of the main aspects of The Law of Accounting, accounting supervision is also the ultimate duty of the accounting organization and staff.
会计监督是《会计法》的主要内容之一，也是会计机构和会计人员的主要职责。 - With the wide application of computers, gradually it becomes more complicated internal environment in enterprises. The focus areas of internal control in network accounting is enlarged with the laggard internal law of accounting, so the internal control risk in network accounting has become conspicuous.
随着网络会计的日益普及，企业内部控制环境更加复杂，内部控制重点范围也逐渐扩大，加之网络会计内部控制法律的相对滞后，使网络会计的内控风险日益突出。 - How to solve these law problems of accounting explanation, we still lack the corresponding theoretical foundation and practical experience, the traditional accounting faces the challenge of legalization.
对于这些会计解释上的法律问题该如何解决，我们还缺少相应的理论基础和实践经验，传统的会计面临法制化的挑战。 - The mandatory effectiveness of accounting ruled by law and the improvement of accounting information market are the driving force of system reform in forensic accounting.
推动我国法务会计发展的外部动力包括以下几方面：会计法治变迁的强制有效性与会计信息市场的完善是法务会计发展的制度变迁动力； - One of the significant changes in the 1999 revised Accounting Law is that the bond of traditional accounting supervision theory is broken through and the new "trinity" accounting supervision system is established.
1999年重新修订的《会计法》的重大创新之一是突破了传统的会计监督理论的束缚，构建了我国三位一体的全新的会计监督体系。 - The basic theory of accounting is the cognition dealing with the essence and law of accounting theory. It is a basis for the entire accounting theory, and it is also a starting point as well as a premise for the research of the applied accounting theory.
会计基本理论是对会计最为基础的理论问题的本质和规律性的认识，是整个会计理论的基础，是研究会计应用理论的出发点和前提。 - Judicial accounting is a newly-emerging, important borderline subject in the field of law, and the education of judicial accounting is an indispensable part of the education of law.
司法会计学是法学领域新兴的、重要的边缘学科，司法会计教育是法学教育不可或缺的重要组成部分。 - In order to strengthen the corporate accounting supervision, we should strengthen the law and mechanism of corporate accounting supervision, enforce the subject construction of corporate accounting supervision, improve the theoretical system of corporate accounting supervision and reform the personnel management system of corporate accounting supervision.
加强企业会计监督应健全企业会计监督法律约束机制，强化企业会计监督主体建设，完善企业会计监督理论体系，改革企业会计监督人员管理体制。 - The first part is a basic introduction of the concept, and proposed the law of development of accounting information including four factors and two-stage divided.
第一部分是对会计信息化概念的基本介绍，并提出会计信息化的发展规律，包括四方面的影响因素和两阶段的划分。