签发支票人不应管理收入,也不应管基金帐和现金收入帐。
Those who sign checks should not have access to cash receipts, should not have funds or record cash entries.
它包括制订计划-计划论证-设备采购-验收入帐-日常管理-报废出帐等相互关联的内容。
It involves relative contents including plan making and demonstrating, equipment purchasing, checking and account entering, equipment daily managing, discarding and expenditure account entering, etc.
所有这些数字的增长都实实在在提高了公司的收益,在今年的前6个月里Skype有4.062亿美元入帐,相对于2009年上半年的收入3.248亿美元增长了25个百分点。
All this growth has led to a pretty substantial increase in revenues. Skype pulled in $406.2 million in the first six months of this year, up 25 percent from $324.8 million in the first half of 2009.
第四十五条企业应当合理确认营业收入的实现,并将已实现的收入按时入帐。
Article 45 Enterprises shall rationally recognize revenue and account for the revenue on time.
同一会计期间所取得的收入以及与其相关联的成本、费用,应当在同一会计期间登记入帐。
Income earned during an accounting period shall be taken into the accounts of the same accounting period together with the related costs and expenses.
营业收入应当按照实际或者应予收取的款项登记入帐。
Operating income shall be accounted for to the extent of the amount received and receivable.
营业收入应当按照实际或者应予收取的款项登记入帐。
Operating income shall be accounted for to the extent of the amount received and receivable.
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