1) responsibility accounting system
责任会计制度
1.
There is a lot of deficiency in the present responsibility accounting system,and we should reconstruct it with the evaluation of market effect as driving power,practicing reform on the dividing of responsibility center,the pricing of internal transactions,responsibility accounting and control,performance evaluation,and responsibility stimulation,etc.
现行责任会计制度存在诸多不足 ,应当以市场效果评价为驱动力对其重新构建 ,在责任中心划分、内部转移价格制定、责任核算与控制、业绩评价及责任激励等方面进行创新。
2) responsibility accounting
责任会计
1.
Research on the Development and Application of Responsibility Accounting in Market Economy;
基于市场竞争环境下的责任会计的发展与应用研究
2.
The Research on Activity--Based Responsibility Accounting under Advanced Manufacturing Environment;
先进制造环境下基于作业的责任会计研究
3.
Analysis of the internal control on responsibility accounting perspective
责任会计与内部控制的联系和结合
3) accountability
[英][ə,kauntə'biliti] [美][ə,kaʊntə'bɪlətɪ]
会计责任
1.
It is a general requirement to strengthen the government s accountability and build a high-efficiency,honest and clean government.
人们普遍要求加强政府会计责任,建立高效廉洁的服务型政府。
2.
Since the reform and open-up of China,along with the transition from the planned economy to the market economy,the concept of accountability has greatly transformed based on the historcal inheritance.
会计责任问题是会计行为和会计职业发展中的一个核心问题。
4) accounting responsibility
会计责任
1.
Legal Regulations of Accounting Responsibility under Socialization Vision;
社会化视野下的会计责任法律规制
2.
The person in charge is specified as the number-one responsible for the accounting and his accounting responsibility and accounting legal responsibility are laid stress on in the new "Accounting Law".
新《会计法》将单位负责人明确列为本单位会计工作的第一责任人,突出了单位负责人的会计责任和会计法律责任。
5) account responsibility
会计责任
1.
We often mix up two concepts of audit responsibility and account responsibility.
审计责任与会计责任是两个容易混淆的概念。
2.
We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
注册会计师审计责任与会计责任是两个容易混淆的概念。
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