1) financial centralized accounting system
财会集中核算制
1.
The advantages and disadvantages and problems after the implementation of the financial centralized accounting system are analyzed.
对实施财会集中核算制后的利弊和问题进行了分析,并提出了相关建议:明确会计责任主体,切实实行会计业务代理制;调整会计核算中心的运行模式;促进会计业务层次化和多样化,不断提高会计人员的业务水平。
2) centralized accounting calculation system
会计集中核算制
1.
This paper introduces the effects obtained after carrying out the centralized accounting calculation system,and through analyzing the problems existing in carrying out the centralized accounting calculation system,puts forward some suggestions and strategies on perfecting the centralized accounting calculation system.
介绍了实行会计集中核算后所取得的成效,通过分析实行会计集中核算制存在的问题,提出了完善会计集中核算制的建议和策略。
3) centralized financial accountancy
财务集中核算
1.
The centers of centralized financial accountancy have been set up in the Fire Forces in China,the whole budgets has been centralized and supervised by the centers.
全国消防部队先后在各级建立了财务集中核算中心,按照统一的财务规章制度对本级及其所属单位一切经费进行集中核算、集中监管。
5) centralized accounting system
会计集中核算制度
1.
Recently,the centralized accounting system which has been in practice in many regions has not only advantages but also disadvantages.
目前很多地方实行会计集中核算制度,发挥了积极作用,但也存在一些弊端。
2.
How should the relationship between centralized accounting system and treasury collective payment be dealt with in the process of reform? Based on the analysis of the two systems, this paper indicates that the two systems should be mixed as a reform model of the treasury system and explains the ways for mixing them.
国库集中支付制度是我国财政国库改革的目标，在改革过程中如何处理会计集中核算制度和国库集中支付制度的关系?本文在分析了两种制度利弊的基础上，提出了将会计集中核算制度融入国库集中支付制度的财政国库改革模式，并阐述了两者融合的途径。
6) business accounting system
集中核算制
1.
Discussion on the Transition from centralized business accounting system to receiving and payment of centralized national treasure;
论会计集中核算制向国库集中收付制的过渡
补充资料：集中核算
又称之为一级核算。它是指将企业所有会计工作都集中在会计部门进行核算的一种会计工作组织形式。在这一形式下，企业下属各职能部门，包括生产部门及职能科室只对本部门成本科室发生的经济业务编制原始凭证或原始凭证汇总表，定期地递交会计部门，并据以填制记账凭证登记总分类账及所属的明细分类账，编制会计报表。这一核算方式便于减少核算的中间环节，提高工作效率。但如果企业职能部门机构庞大，生产复杂，则会计部门工作量就会增加，反而会降低工作效率。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条