1) Accounting system
会计体制
2) reform of accounting system
会计体制改革
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) system of accounting education
会计教育体制
6) accounting system network
会计制度体系
1.
The "Small Enterprise Accounting System" should be with the "Enterprise Accounting System" and "Financial Enterprise Accounting System" forming a complete enterprise accounting system network in our country.
《小企业会计制度》应该与《企业会计制度》和《金融企业会计制度》一起构成我国完整的企业会计制度体系。
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