1) accountancy morality
会计道德
1.
Accountancy morality is not merely the professional ethics construction for the accountancy morality subject but also social system engineering.
会计道德决不仅仅是会计道德主体的职业道德建设,它是一个社会系统工程。
2.
Now the accountancy of our country is faced with a very grave “crisis about cordiality and credit”, the accountancy morality must be imperatively constructed.
当前我国会计界面临非常严重的“诚信危机”,会计道德建设势在必行。
2) accounting morality
会计道德
1.
Accounting honesty is the life of accounting,and it is one of the main contents of accounting morality,which is a systematic project.
会计诚信是会计的立身之本,而会计诚信属于会计道德的主要内容之一。
3) accounting ethics
会计道德
1.
As a very important element and content of accounting culture, professional accounting ethics always be one of the most important accounting theoretical study projects.
会计道德作为会计文化的构成要素和会计规范的组成内容,历来是重要的会计理论研究课题之一,作者在文中就目前我国会计从业人员的道德现状、存在的问题及如何治理进行了探讨。
4) accounting professional ethics
会计职业道德
1.
With the construction and the continuous implementation of market economy system,the construction of accounting professional ethics lags behind,and the evaluation methods of accounting professional ethics are not perfected.
相对于市场经济体制的建立和不断完善,我国会计职业道德建设呈现出相对滞后的局面,且对会计职业道德评价的方法也相当不完善。
2.
The key element of accounting culture consists of comm on value outlook, code of conduct, image and image-related activities; while the core part of accounting culture is accounting professional ethics.
会计文化是人类文化的一个组成部分,其要素主要包括共同价值观、行为规范、形象与形象性活动等,会计职业道德及其规范是会计文化的核心部分。
6) accounting ethics risk
会计道德风险
1.
An innovative study on how to perfect accounting standards of Chinese characteristics to prevent accounting ethics risk is made with the hope of helping to ensure the rapid,sound economic development.
就怎样进一步完善适合我国国情的会计准则,有效地避免会计道德风险的发生,保证国民经济快速发展,进行了较有特色的创新性探索与研究。
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