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。
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.
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。
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".
责任会计制度向最高层管理部门提供其各级下属单位对企业经营业绩的好坏应承担责任的资料。
In addition, such systems provide top management with information identifying the individuals responsible for both strong and weak performance throughout the organization.
新《会计法》明确规定了单位负责人作为会计责任主体应承担的法律责任。
Newly Published Accounting law specifies definitely the director of the responsibility entity to assume the law consequence.
会计人员不向上级主管单位行政领导人提出报告的,也负有责任。
Accounting personnel shall also be held liable if they do not submit a report to the head of the superior administrative unit.
在导致注册会计师法律责任的原因中,最主要的是由于被审计单位和注册会计师本身造成的。
Of all the reasons leading to the legal liabilities of certified public accountants, the main reason is caused by the audited units and the accountants themselves.
所谓责任会计就是分别归集有关会计资料,测量和评价企业内不同层次的每一个单位(责任中心)的经营绩效的一种会计系统。
Responsibility accounting is an accounting system designed to collect relative data and to separately measure the performance of each individual at various levels (responsibility center) .
本文阐述了违反法规行为的含义以及违反法规行为同错误与舞弊之间的关系,强调指出了注册会计师和被审计单位管理当局对违反法规行为的不同责任问题。
The paper puts forward the questions of different duty for the Certified Public Accountant and unit management authorities being audited to the action of going against ordinance.
保证会计信息的真实性,应强化单位负责人的领导责任;
For guarantee the accounting information authenticity, we should strengthen the responsibility of leader;
贵单位的责任是,对所提供的与财产损失相关的会计资料及证明材料的真实性和合法性负责。
Your company is responsible for the truth and validity of the account literature and certificate literature of the deduction of property loses provided by your company.
贵单位的责任是,对所提供的与财产损失相关的会计资料及证明材料的真实性和合法性负责。
Your company is responsible for the truth and validity of the account literature and certificate literature of the deduction of property loses provided by your company.
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