会计单位 accounting unit ; Basic accounting unit ; Entity
建设单位会计 accounting of construction units ; haha accounting of construction units ; capital construction unit accounting
行政单位会计 Accounting Of Governmental Units ; administrative units accounting
会计责任单位 accountability unit
行政单位会计制度 accounting regulations of governmental units ; Administrative Accounting System
附属单位会计 Auxiliary accounting unit ; accounting of subordinate units
最小会计单位 minimum accountable unit
单位会计 construction entity accounting ; accounting of construction units
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.
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.
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