志向高远的医生们一般不会学习微观经济学、成本会计或风险管理。
Aspiring doctors are not normally taught microeconomics, cost accounting or risk management.
对资产蓄意的错误评估的纠正在很大程度上非常困难，尤其是当会计和风险管理系统都是基于相同数据。
The deliberate mismarking of assets is difficult to pull off on a large scale, he says, not least because accounting and risk-management systems sit on the same database.
当银行面临循环流动性危机时，管理机构和会计师可以松口气了——正如在2002年欧洲，那时保险公司面临股价下跌的清偿能力风险一样。
And regulators and accountants could ease up when Banks risk a liquidity spiral-as in Europe in 2002, when insurers faced a solvency crisis over falling share prices.
沃鲁卡斯报告引起了人们对雷曼可能存在的会计和风险管理问题的强烈关注，监管层或将按图索骥地采取措施，防止又一场雷曼式破产的发生。
The Valukas report sheds a huge spotlight on potential accounting and risk management problems at Lehman and is a potential roadmap for regulators looking to prevent another Lehman-like collapse.
BBB会计风险影像管理系统，利用信息处理技术代替人工监督，提高监督的有效性。
BBB Accounting Risk Image Management System takes advantage of information processing technology to replace manual supervision so as to improve the effectiveness of supervision.
会计职业人员对评估内部控制并实施风险管理的技能已熟知多年。
Assessing internal controls and performing risk management are skills that accounting professionals have been performing for many years.
会计资料是资料使用者评价财务状况、做出投资决策、改善经营管理、防范经营风险的主要依据。
Accounting information is the essential foundation for the information users to appraise financial affairs, make investment decisions, perfect running and management and prevent management risks.
本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。
The paper begins with an analysis of the theoretical base for establishing the system of provision against risks from the point of view of risk management by commercial Banks and accounting theory.
在企业运用衍生金融工具的过程中，利用适当的会计监管手段进行风险管理无疑是一个有效的途径。
In the enterprise USES derivative financial instruments in the process of the use of appropriate accounting supervision means risk management is an effective way.
由此本文从会计监管角度出发对金融衍生工具风险管理问题进行研究。
Therefore, this thesis will study the anti-risk management of financial derivatives from the angle of accounting supervision.
在会计师事务所的应用中，项目管理可以运用到事务所的质量控制、重大事项报告、风险控制与人力资源管理等多个领域。
In the applications of accounting firms, project management can be used into the quality control, reporting on important matters, risk control and human resources management and other fields.
第四部分以内部控制特别是会计控制和管理控制为风险防范的核心，分析国外先进的会计控制理论。
Fourth, internal control containing of accounting control and management control is the core of risks prevention. So the advanced theory of accounting control in other countries was analyzed.
建议借鉴企业会计制度的核算方法，完善核算科目，增强抗风险能力和采用全面成本管理法。
The enterprise accounting system could be considered to perfect accounting subjects, strengthen risk management and implicate total cost management.
后者研究内容主要包括碳成本与风险管理，以及与企业战略管理会计的连接等，其核心是企业内部碳成本核算、管理与控制。
The latter includes carbon cost and risk management, and connections with strategic management accounting; the core is the internal cost management and control of carbon accounting.
企业基本上没有对信用风险的管理措施，应收账款只是作为一个会计科目进行简单的记账式管理。
There isn't any credit management system or measures in most Chinese export corporations, accounts receivables is just managed as a common account.
注册会计师应当询问管理层识别出的经营风险，并考虑这些风险是否可能导致重大错报。
Auditors should inquire the management about the identified risks and consider whether the risks can result in material misstatements.
本文围绕会计师事务所的审计风险管理展开研究。
The article conducts the research circling around audit risk management of accounting firms.
管理会计师以他们的知识和经验服务于企业的会计核算和财务报告、预算、决策支持、风险与绩效管理、内部控制以及成本管理等活动。
Management accountants apply their knowledge and experience in accounting and financial reporting, budgeting, decision support, risk and performance management, internal control, and cost management.
本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。
Particularly in the beginning of this century, a series of domestic and foreign famous business fraud and audit failure cases make accounting firms' audit risk management become more exigent.
对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素，财政部已多次颁布了有关的管理办法。
Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. The Ministry of Finance has promulgated several Provisions on Loan Loss Reserves.
这一政策升级十分重要，它将使对冲工具的会计计量更紧密地反映工业企业的风险管理活动，并更符合国际会计标准。
This important update serves to make the accounting for hedges even more closely reflect industrial firms' risk management activities, and more in line with international standards.
必须规范相关法律、法规，强化网络内控制度，加强会计档案管理，重视高素质人才的培养以及防范风险。
Besides, we must standardize the correlative laws and codes, intensify network internal system, strengthen the management of accounting file and attach importance to the cult...
会计信息是管理者、投资者和债权人等改善经营管理、评价财务状况、作出投资决策、防范经营风险的主要依据。
Accounting information managers, investors and creditors to improve its management and evaluation of the financial situation, make investment decisions. the main basis for preventing business risks.
环境审计风险应由环境会计风险、环境管理风险和环境检查风险三个要素组成；
The risk should include three essential factors: the environment accountant risk, the environment management risk and the environment inspection risk;
以完善企业内部控制制度，达到加强企业经营管理、防范与化解企业经营风险和会计风险的目的。
To improve their internal control system, enhancing enterprise management, prevent and resolve business risk and accounting risk.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
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