每一个会计单位都运用独立的、复式记账的会计体系。
For each accounting entity a self-contained, double-entry accounting system is employed.
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.
指会计人员或有关人员通过外单位的银行账户为其套取现金。
Refers to the accounting personnel or the relevant personnel for the cash through bank accounts outside the unit.
对销售实施截止测试，其目的主要在于确定被审计单位营业收入的会计记录归属期是否正确。
Thee objective of cut-off testing of sales is to determine whether the sales have been recorded in the correct accounting period.
指导部属单位财务会计管理工作。
To guide the administrative work of the finance accounting of the institutions affiliated to the Ministry.
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.
可合并数千个营运单位的多重不同分类帐（ledgers）到一个共同的会计科目表架构。
Consolidate thousands of accounts into a common chart-of-accounts structure.
北京开票一般适用于财务会计制度较为健全，能够认真履行纳税义务的纳税单位。
Beijing invoice is generally applicable to the financial accounting system is perfect, earnestly fulfill their obligations to pay taxes tax.
定期盘存制主要用于对单位成本较低的行货项目进行会计处理。
The period inventory system is typically used to account for inventory items that have a low unit cost .
在将货币作为计量单位并编制以美元表示的财务报表时，会计师建立一种假设，即美元是稳定的计量单位。
In using money as a measuring unit and preparing financial statements expressed in dollars, accountants make the assumption that the dollar is a stable unit of measurement.
现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。
Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.
每一会计单位都从自己的角度对交易加以说明。
Each accounting entity interprets transactions from its own viewpoint.
林业会计是国民经济部门会计的一种，是林业生产经营单位经济管理的一个重要组成部分。
Forestry accounting is the Civilian economic departments accountant's one kind, is a forestry production operation unit management of economy important component.
你将学习的会计和业务部门互补金融单位的幅度。
You will study a range of accounting and finance units with complementary business units.
会计计量的核心是计量属性和计量单位。
The core problem of accounting measurement is measurement attributes and measurement units.
就会计的目的而言，它只考虑经济单位的资产，负债和经济活动。
For accounting purposes only the assets, liabilities, and economic activities of an economic unit are considered.
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".
询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。
Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.
劳动保障行政部门可以委托会计师事务所对缴费单位缴纳社会保险费的情况进行审核。
The administrative departments of labor security may entrust the accountant firms to make examination and verification on payer entities' payment of social insurance premiums.
在特殊的情况下，很难确定会计单位。
In any particular case the identification of the accounting entity may be difficult.
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.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
如果它没有这样的账目，那么它就不是一个会计单位。
上级主管单位行政领导人在接到会计机构、会计人员的报告之日起一个月内，必须作出处理决定。
The head of the superior administrative unit must make a decision on the matter within one month from the date of receiving the written report from an accounting office or accounting personnel.
上级主管单位行政领导人在接到会计机构、会计人员的报告之日起一个月内，必须作出处理决定。
The head of the superior administrative unit must make a decision on the matter within one month from the date of receiving the written report from an accounting office or accounting personnel.
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