Article 3 a public accounting firm is an organization which is established according to law and undertakes to provide professional services of certified public accountants.
第三条会计师事务所是依法设立并承办注册会计师业务的机构。
Accounting agencies or accountants who neither take action to stop or correct illegal income and outlays nor submit a written memorandum to the unit's leader are also held accountable.
会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出书面意见的，也应当承担责任。
Article 6 Certified public accountants and public accounting firms in performance of services must abide by the law and administrative rules and regulations.
第六条注册会计师和会计师事务所执行业务，必须遵守法律、行政法规。
Management accountants develop accounting information to meet the various needs of the organization, and also assist management in the interpretation of this information.
管理会计师研究会计信息，以满足管理层的各种需要，并且也帮助管理层解释这些会计信息。
The new accountancy law makes an great adjustment to the part of accounting supervising, and offers gists for accountants to make accounting supervising.
新的《会计法》中对于会计监督部分的内容进行了重大调整，为会计工作人员进行会计监督提供了法律依据。
To strengthen the authenticity of accounting information, we should intensify the internal surveillance, strengthen the legal system and improve the levels of accountants.
要保证会计信息的真实性，应从强化内部监督、加强法制建设，提高专业人员水平等方面入手。
We should strengthen accounting educational system, purify the professional environment of accounting and reestablish the standard for professional ethics to promote accountants' professional ethics.
提高会计人员职业道德水平在于强化会计教育体系，净化会计职业环境，重构职业道德标准等。
Nowadays, the study and application of accounting theory on human resources are urgent problems to accountants.
对人力资源会计理论的研究及应用，是当今会计界面临的迫切问题。
The owners all had the same need to understand international accounting rules. Accountants in Ghana and other countries are adopting a new system of financial reporting.
所有商家均具有相同的需求，即理解国际会计准则。加纳和其它国家的会计目前在采用一种新的财务报表制度。
In recent years, the problems of the accountants' professional morals caused by false accounting information have aroused more and more attention of the society.
近几年，由会计信息失真引发的会计职业道德问题越来越引起社会的关注。
This enables certified public accountants and accounting firms audit responsibility has become the focus of attention.
这使得注册会计师和会计师事务所的审计责任一直成为人们关注的焦点。
Accountants continuous education is an important means to raise accountant quality, and calculating standard; it is of great importance to ensure accounting information quality.
会计后续教育是提高会计人员素质，提高会计核算水平的重要手段，对确保会计信息的质量有重要意义。
That is to say accountants should participate in environment and resource accounting and controlling, provide accounting information and realize continuous increase in economy.
即会计应参与环境和资源的核算与控制，提供会计信息，以实现经济的持续增长。
The distortions of accounting information in China include the illegally artificial accounting information and the misoperations of accountants.
我国会计信息失真可分为会计信息的非法造假和会计人员的操作失误。
Accounting supervision is a basic function of accountants entitled by law and accounting service is the aim and result of accounting work.
会计监督是法律赋予会计人员的一项基本职能，会计服务是会计工作的目标和归宿。
The accounting norms are parts of the international common accounting customs and the standard forms of the accounting system conform to the thinking way and habit of our accountants.
会计准则是国际通用会计惯例的一个组成部分，而会计制度的规范形式符合我国广大会计人员的思维方式和习惯。
The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting.
文章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上，提出了对会计准则和会计制度这两种不同的会计规范的若干思考。
Thus, members of the accounting profession enjoy a position of power. Accountants have obligations to maintain both technical competence and moral competence.
因此，会计职业人员处于决定性地位，所以有义务保持技能和道德水平。
The Department of Accounting plant equipment and not many people, a Minister of Finance, a cashier, the two accountants, and I teach the old accounting Xia Jie.
器材厂的会计部并没有太多人，设有一个财务部长，一个出纳，两个会计员，而教导我的是老会计霞姐。
However, incomplete accounting principles and system, the low quality of accountants and many incontrollable financial affairs in enterprises are the main causes.
造成会计信息失真的原因有会计准则与会计制度本身的不完善，会计人员素质偏低，不少企业财务失控等。
There are many more women than men working in the accounting industry. Accountants are always very busy and working overtime is not an issue.
从事会计行业的女性远多于男性，会计们总是很忙，加班更是家常便饭。
Accountants' behavior is restricted by outer and inner environment and their own professional knowledge, thus it is bound to bring influence on accounting information.
会计行为受内、外部环境以及会计人员业务水平的制约，必然会对会计信息产生影响。
The first step to returning integrity to the accounting system is to have adequate oversight of accountants and their firms.
归还正直给会计制度的第一步骤将有会计员的适当勘漏和他们的公司。
Different social cultures foster different accountants, and then different accounting subcultures, thus, have direct influence on the choice of accounting management systems.
一国的社会文化通过作用于会计人形成会计亚文化，从而对会计管理体制的选择和确定产生直接的影响。
First, it analyzes the problems for certified accountants in detail and in system, through certified accountants, accounting firm and law system in market function.
其中，文章首先从会计师、会计师事务所和市场运行的法律体制等方面，全面、系统地分析了会计师执业存在的问题。
First, it analyzes the problems for certified accountants in detail and in system, through certified accountants, accounting firm and law system in market function.
其中，文章首先从会计师、会计师事务所和市场运行的法律体制等方面，全面、系统地分析了会计师执业存在的问题。
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