1) incorporated accountant
入会会计师
3) general accountant
总会计师
1.
The system of general accountant has played an important role in realizing the goal of capital value preservation, and appreciation but current situation and existing problem allowed of no optimism;Compared with western CFO system,there are roles and status difference according to different corporate government structure and different goals of enterprises.
我国的总会计师制度在实现资本保值增值目标方面发挥着重要的作用,但其现状及存在问题不容乐观;与西方的CFO(chieffinancialofficer)制度比较,在不同公司治理结构下及不同企业目标下存在着角色和地位差异;通过比较分析,提出总会计师制度向CFO制度转变要结合中国国情,并且是一个渐进的过程。
2.
The moral level of general accountant directly influences the quality of financial and accounting work in enterprise.
总会计师职业道德水准的高低更是直接影响着企业财务会计工作的质量。
3.
As a result,it has become necessary and inevitable to establish general accountant system in higher education.
高校体制改革的深入,为高校的财务管理和经济核算带来了新的需求,高校中设立总会计师制度成为高校教育事业发展的需要和必然。
4) chief accountant
总会计师
1.
On the hospital management and the chief accountant under the new economic situation;
论新经济条件下医院经营管理与总会计师的作用
2.
To establish a financial administrative structure in which the CFO and chief accountant is the parallel;
构建财务总监与总会计师双轨并行的财务治理结构
3.
In allusion to the problems of our citizen in governing environment,this paper states that we should strengthen the chief accountant s function of appraisement and supervision.
针对我国公司在治理环境中存在的问题,提出了加强总会计师评价和监督的职能,阐述了其职责的重要性。
5) accounting teachers
会计教师
1.
The essay expounds the challenges that accounting education encounters and the required quality that accounting teachers should possess, proposing some countermeasures to improve the comprehensive quality of accounting teachers and optimize their knowledge structure.
文章从分析新经济对会计人才的要求入手,阐述了会计教育面临的挑战以及会计学专业教师为适应这种挑战应当具备的素质,提出了提高会计教师综合素质、优化会计教师知识结构的对策。
6) auditor
[英]['ɔ:dɪtə(r)] [美]['ɔdɪtɚ]
会计师
1.
This paper defines the risk that an auditor s independence may be compromised as independence risk.
本文将会计师不能保持独立性的可能称为独立性风险,并提出了独立性风险分析框架。
2.
Auditors become one false role in life.
中外涉及会计师行业的诉讼案接连不断,无论是银广夏事件、还是安然事件,都有着惊人的相似之处,二者都采用关联方交易运用并不复杂的会计方法虚调利润,会计师在其中发挥自身技术特长扮演着极不光彩的舞弊角色。
3.
Auditor s liability to third parties has always been a hot topic.
会计师对第三人的民事责任问题,无论在英美法上还是在大陆法上,都是颇有争议的问题。
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