The World Bank would on Thursday announce the Global Partnership for Ecosystems and Ecosystem Services Valuation and Wealth Accounting to make advances in recognizing the natural wealth of nations. 本周四,世行将宣布《全球生态系统和生态系统服务价值评估和财务核算伙伴计划》,以推动有关国家认识到其自然财富。
World Bank launches global partnership at biodiversity conference in Nagoya, Japan, to pilot "green accounting" in six to eight countries. 世界银行在日本名古屋联合国生物多样性大会上启动全球伙伴计划,在6-8个国家就“绿色会计”进行试点。
On Thursday, the World Bank will launch a global partnership to pilot this approach known as wealth accounting or green accounting in six to10 countries, starting with India and Colombia. 本周四,世行将启动一项全球伙伴计划&财富核算或绿色会计计划,在6-8个国家就这一方式开展试点,印度和哥伦比亚将首先进行试点。
The debit balance in the account of withdrawals for a sole proprietorship or a partnership reflects the decrease in the owner's equity during the accounting period from the withdrawal of cash or other assets for personal use. 独资企业或合伙企业的业主提款账户的借方余额反映在某一会计期间内,由于业主提取现金或其他资产以供私人使用而导致的业主权益减少。
In most respects, partnership accounting is similar to that in a sole proprietorship& except there are more owners. 除合伙企业拥有多个业主之外,在许多方面,合伙企业会计与独资企业相似。
Therefore, it is an important subject of the accounting field to study the partnership debt discharged system of the partnership public accounting firm. 因此,研究合伙事务所的合伙债务清偿制度安排便成了会计界的一个重要课题。
Partnership Culture and Accounting Firm Reform in China& Empirical Evidences and Analyses 合伙文化与我国会计师事务所改革&经验证据与分析
The Research on Partnership System of Accounting Firms 会计师事务所合伙制度研究
Essential Legal Elements in Setting Partnership Accounting Firms 设立合伙会计师事务所必备的法律构成要件
Perfecting the corporate ownership structure, pushing the partnership reform of accounting firms, protect auditor property rights and increasing the information transparency can provide enough system conditions for auditor resignations. 改善上市公司股权结构,推进事务所合伙制的改革,保护审计师产权以及增强信息的透明度,可以为审计师辞聘提供足够的制度条件。
Now, we made LLP in our new revision of the "Partnership Enterprise Law" after years of preparation in order to enable our accounting firms to compare with international ones. 为了使我国会计师事务所发展壮大及与国际事务所竞争,经过几年的论证、准备,我国将有限责任合伙搬入新修订的《合伙企业法》中。
When we probe into reform problems about partnership accounting firms and accounting firm system, it is necessary to investigate partnership culture as well as whether our traditional culture is appropriate for partnership accounting firms. 研究我国合伙制会计师事务所及会计师事务所体制改革问题,必然要研究合伙文化,我国的传统合伙文化是否适合合伙制会计师事务所?
Issues on the Relationship between Partnership and the Accounting Profession 合伙制与会计职业之间关系的几个基本问题
The Culture of Partnership in Accounting Firms Partnership 合伙制会计师事务所的合伙文化
At the same time, without the joint responsibility between the LLP partners, therefore a relationship of trust between the partners is less strict than general partnership, which is conducive to expanding the size of accounting firms. 同时,由于免除了合伙人之间的连带责任,对合伙人之间信任关系的要求没有普通合伙那么严格,这就有利于扩大合伙组织的规模,更有利于维持会计师事务所长久的稳定发展。
Partnership is the required organizational form of accounting firms, but limited responsibility is the normal organizational structure of accounting firms. 特殊普通合伙制是国际通用的适应会计师事务所特点的组织形式,然而有限责任制仍然是我国会计师事务所的普遍形式。
Combined public-private partnership is involving different subjects, such as engineering, economics, finance, accounting, public policy, etc. And each subject has a different emphasis and observation angle on public-private partnerships. 又由于公私合作制的内容涉及工程、经济、金融、会计、公共管理等不同的学科,各门学科关于公私合作制的强调重点和观察角度有所不同。
Therefore, our country has the essential introduction limited liability to form a partnership the system, establishes the limited liability to form a partnership to make the Accounting firm. 因此,我国有必要引入有限责任合伙制度,建立有限责任合伙制会计师事务所。
Co-partnership or limited partnership system, was developed many industries, especially venture capital industry, law firms, third-party accounting and auditing industry has been greatly cognition and practice. 合伙人制或有限合伙人制,是发达国家很多行业,尤其是风险投资业,律师业,第三方会计审计业中得到了极大的认知和实践。