这些结论将为我国合伙会计师事务所的相关政策的制定提供参考。
These conclusions will offer references for the formulation of the relevant policies of the accounting firm in our country.
正是在业主权益这一领域，出现了公司会计与独资或合伙会计之间的不同。
It is in the area of owners' equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership.
我国的合伙会计师事务所规模普遍较小，竞争力不强，面临的环境非常严峻。
Its pervasive that partnership accounting firms are small and not very competitive under severe circumstances.
我国普通合伙和特殊普通合伙会计师事务所制度采取的“二元论”标准符合目前的实际状况，应予肯定。
China's general partner and the special general partner of accounting firm adopted a system of "dualism" consistent with the actual situation of our country at present, this should be affirmed.
安永的Hurstel先生担心如何使长时间工作的合伙人保持心情愉快，精力充沛，尤其是在安然丑闻损害了会计业良好的声誉之后。
Mr Hurstel, at Ernst & Young, worries about how to keep long-serving partners happy and energised, especially after the Enron scandals have eroded their godlike status.
这个加勒比海国家的律师事务所和会计师事务所都在忙着基金重组，开曼群岛沃克斯律师事务所的合伙人英格丽·皮尔斯说。
Law and accountancy firms in the Caribbean country have been busy restructuring funds, said Ingrid Pierce, a partner at Walkers law firm in the Cayman Islands.
德勤会计师事务所的一个合伙人VishalVedi说，“长期以来这是第一次出现紧张的情况，并且它直接与巴塞尔协议2带来的改变有关。”
“This is the first stressed situation in a long time and it's directly pertinent to many of the changes being brought in by Basel 2,” says Vishal Vedi, a partner at Deloitte, an accounting firm.
在法律、会计和广告等领域的专业服务公司，掌控最大份额收入的合伙人通常影响力最强。
At professional services firms in fields like law, accounting, and advertising, the partners who control the biggest share of revenues wield the most influence.
医生，律师和会计经常组成合伙分享利润和承担商业风险。丈夫和妻子也能组成商业合伙。
Doctors, lawyers and accountants often form partnerships to share the profits and risks of doing business. A husband and wife can form a business partnership.
非现金资产应按其转入日的公允市价计入合伙企业的会计账簿。
The valuations assigned to non-cash assets should be their fair market values at the date of transfer to the partnership.
会计主体概念适用于独资、合伙和公司中的任何一种组织形式。
The accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.
安永花了多年时间，要求合伙人辨识每个角色所需的全部技能； 各个角色都分成五级，新手是一级，资深会计师为五级。
Ernst & Young spent years asking partners to identify the skills needed for a gamut of roles, each of which carries a rating from one for beginner to five for a master.
第二种形式为合伙企业，由2至50个，或者更多的合伙人设立，如大型律师事务所、会计师事务所、广告代理公司。
The second form, the partnership, may have from 2 to 50 or more members, as in the case of large law firms, accounting firms and advertising agencies.
一家合伙企业会计部门司理的助理。剖析数据及相关财政统计数字，而且提出每月的财政陈述。
Assistant to manager of accounting department of a joint venture enterprise. Analyzed data and relevant financial statistics, and produced monthly financial statements.
医生、律师和会计们经常组建合伙企业，共同分担风险和收益。夫妻也可以共同组建合伙企业。
Doctors, lawyers and accountants often form partnerships to share their risks and profits. A husband and wife can form a business partnership together.
合伙制让合伙人以无限责任的形式为自己的审计失败承担风险，它有助于注册会计师行业的自律，可从责任制度安排上保证注册会计师行业的诚信。
This new system requires the partner undertake all the responsibility for auditing risks and it helps to restrict the certificated public accounting career, which will ensure integrity.
一天，一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。
One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.
为了使我国会计师事务所发展壮大及与国际事务所竞争，经过几年的论证、准备，我国将有限责任合伙搬入新修订的《合伙企业法》中。
Now, we made LLP in our new revision of the "Partnership Enterprise Law" after years of preparation in order to enable our accounting firms to compare with international ones.
与医生和律师一样，注册会计师可以是个体经营，也可以是在一个公司合伙经营，他们也可以由会计公司雇佣。
Like them, CPAs may be self-employed or partners in a firm; or they may be employed by an accounting firm.
每个成员都必须纳税，有时医生、会计师、律师联合起来并组织成合伙企业。
Each member has to pay tax. Sometimes doctors, accountants, lawyers unite and organize partnership company.
第三十六条合伙企业应当依照法律、行政法规的规定建立企业财务、会计制度。
Article 36 a partnership shall establish its financial and accounting systems in accordance with the provisions of laws and administrative regulations.
合伙制会计师事务所的价值需通过合伙人个体共同创造和维持，合伙人应当如何选择也是目前一个难题。
The value of accounting firm in partnership needs individual partner creation and maintenance. And a difficult problem is how to choose the partners.
从企业的资产、负债、所有者权益、会计报表等几个方面探讨了个人独资企业和合伙企业会计制度的制定对策。
The account system drawing up of above enterprises is discussed from such aspects as owners, liabilities, owner s rights and account sheets.
“直奔主题，”招聘公司Winter,Wyman的纽约市会计与金融分部的合伙人乔纳森·马佐奇建议。
"Get right to the point," advises Jonathan Mazzocchi, a partner in the New York City accounting and finance division of staffing and recruiting firm Winter, Wyman.
医生、律师和会计师经常组建合伙企业共同分享利润并承担商业风险。
Doctors, lawyers and accountants often form partnerships to share the profits and risks of doing business.
我提供以下会计服务：1提供私人有限公司，个人或合伙企业的会计报告。
We have accountant which has 10 years plus accounting knowledge and experience to serve your company.
鉴于我妻子就是一名四大会计师事务所审计合伙人，我建议这样的调查在美国境内进行，而且相关人员要从中国直飞美国。
Since I am married to a Big Four audit partner, I suggest that the inspections take place in an American location with nonstop flights from China.
鉴于我妻子就是一名四大会计师事务所审计合伙人，我建议这样的调查在美国境内进行，而且相关人员要从中国直飞美国。
Since I am married to a Big Four audit partner, I suggest that the inspections take place in an American location with nonstop flights from China.
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