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1)  accounting regulation
会计管制
1.
On the "Insider Control" and Accounting Regulation under the Market Agreement;
市场契约下控制“内部人控制”与会计管制问题研究
2.
Research on the Validity of Governmental Accounting Regulation
政府会计管制有效性研究
3.
The healthy and continuous development of capital market relies on the support of fundamental system that includes the accounting regulation and corporate governance,in particular,the cooperative improvement of accounting regulation and corporate gover- nance.
资本市场的健康、持续发展有赖于包括会计管制和公司治理在内的基础性制度作为支撑,尤其是会计管制与公司治理的协同改进。
2)  regulatory accounting
管制会计
3)  accounting management system
会计管理体制
1.
One country′s accounting model is determined by its accounting management wystem,however,every country show different ideas about accounting management system because the establishment of accounting management system is not only affected by accounting function,accounting objective,the recognition of accounting entity but also by economic environment.
会计管理体制决定一国会计模式,是一个国家或地区在自身所处的社会经济环境基础上做出的选择。
2.
Centralized accounting is a new practice of accounting management system reform, which has a positive influence on regulating basic work of accounting, and shows some limitations in the practice, such as unfavourable for accountant management, weakening financial supervision, adding the risk of financial sections, and so on.
会计集中核算是会计管理体制改革的尝试,在规范会计基础工作等方面,确实起到了积极作用。
4)  telecommunication regulatory accounting
电信管制会计
5)  accounting rules and regulations
会计管理制度
6)  the system of the appointment of the chief accountant
会计主管委派制
补充资料:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定,不得伪造、变造会计凭证、会计帐簿,报送虚假的会计报表。  用电子计算机进行会计核算的,对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求,应当符合国务院财政部门的规定《会计法》 第10条
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