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1.New《Accountancy Law》 and Prevent the accounting data distortion
新《会计法》与杜绝会计数据失真收藏指正
2.The Law Governance and System Regulation of Deceptive Behaviors in Accountancy
会计造假行为的法律治理与制度规范收藏指正
3.In order to solve the present accountancy crisis in our country,measures should be taken to strengthen the construction of relevant law,better the inner supervision mechanism of enterprises,enhane the rule of strict auditing,and conduct professional moral education for accountants.
因此,应加强法制建设,完善企业内部监督机制,强化会计监督对企业的严格审计,加强对会计人员的职业道德教育及对会计工作的管理,以有效治理我国当前的会计信息失真问题。收藏指正
4.Enterprise interior accountant controlling theory is the important foundation of carrying out state law,rule of law,regulation and system. It is as well as the important measure of strengthening enterprise interior management and ensuring the progress of accountancy and other works in order.
企业内部会计控制理论是企业贯彻执行国家法律、法规、企业规章、制度的重要基础 ,也是强化企业内部管理、保证会计工作及其工作规范有序进行的重要措施。收藏指正
5.Business studies—a mixture of law, accountancy and practical French—were taught at Oxford as early as the 13th century, arousing the same sniffy response from some of the dons as they do today.
早在13世纪牛津就开始教商学了,那是一个结合了法律、会计和实用法语的学科,和现在一样,许多教员对这种学科嗤之以鼻。收藏指正
6.So bankruptcy accounting research must not only combine with social economic system, the law system about bankuptcy, cultural habit and so on, but also pay attention to the related comparative research, the research on systematic theory, the analysis of practical standards, the establishment of regulations and norms, etc. The discussion on the developmental law of bankruptcy accounting can give service to the development of accountancy and social economic management.
因此,破产会计研究应结合社会经济制度、破产法律制度、文化传统习惯等,重视破产会计的相关比较研究、系统理论探索、实务规范分析、准则制度建设等,探讨破产会计这一边缘性会计学科的发展规律,为会计学的发展和社会经济管理服务。收藏指正
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