会计机构

公允价值虽然不是金融危机的根源或元凶，但是其弊端在危机中暴露无疑，主要的会计机构FASB及IASB都谨慎地限制了公允价值应用范围。

Though fair value is not the root of financial crisis , its drawbacks get largely exposure , such as FASB and IASB , apply fair value to practice more carefully .

执委〔互助委员会〕联合王国会计机构协商委员会理事会

Council of the Consultative Committee of Accountancy Bodies in the United Kingdom

第三十七条会计机构内部应当建立稽核制度。

Article 37 An accounting office shall establish an internal auditing system .

会计机构及岗位设置不尽合理；

The accounting organ and the post establishment are incompatible ;

论会计机构负责人应具备的条件（英文）湖南卷烟工业企业组织结构调整中的财税关系调整

Fiscal Charges Relationship Adjustment of Enterprise Organization Structural Adjustment in Hunan Cigarette-making Industry

会计机构、会计人员对违法的收支，不予办理。

Accounting agencies or accountants shall refuse to handle illegal income and outlays .

浅谈财务与会计机构的分立

Separative establishment of financial organization and accounting organization

会计机构设置不符合相关规定；会计核算违规操作等问题，对此，必须采取相关措施，使会计核算规范化。

In view of such problems we must adopt related measures to make accounting operation standard .

会计机构、会计人员认为是违法的收支，应当制止和纠正；

Accounting agencies or accountants shall take action to stop or correct illegal income and outlays ;

仅6个会计机构就拥有超过33万名成员，其中四分之一在国外。

The six accountancy bodies alone have more than 330,000 members , one-quarter of them abroad .

各单位的会计机构、会计人员对本单位实行会计监督。

The accounting body and accounting personnel in various units may practise accounting supervision in their own units .

会计机构必须对原始凭证进行审核，并根据经过审核的原始凭证编制记帐凭证。

Accounting offices must examine the original documents and prepare accounting vouchers based on the original documents examined .

各家会计机构正加紧安抚政客们，避免过度降低标准。

The various accounting bodies are trying to placate the politicians while avoiding watering down standards too much .

管理会计机构提高了管理效率，内部审计机构提高了内部监督和执行效率，两者在实现相关者利益最大化方面发挥重要作用；

Management accounting increases the management efficiency and internal audit institution increases the efficiency of internal supervision and performing .

它代表着亚洲-太平洋地区的国家级专业会计机构的利益，拥有在24个司法管辖区内的31家会计协会成员。

It represents national professional accounting organisations in the Asia-Pacific region and has a membership of31 accounting organisations in24 jurisdictions .

第五条会计机构、会计人员依照本法规定进行会计核算，实行会计监督。

Article 5 Accounting offices and accounting personnel shall conduct accounting practice and exercise accounting supervision in accordance with this Law .

成品油销售企业会计机构设置及财务管理探讨（项目研究节选）

On Set - up of Accounting Organization and Financing Management of Product Oil Sales Enterprises ( Selection of Project Study );

未设统计机构者，其统计业务由各该机关会计机构兼办之。

Any government agency which does not have a statistics institute , its statistical projects shall be handled by its accounting institute .

尽管如此，不少企业还需要更为专业的会计机构对其公司的运营进行财务分析。我们的财务顾问可担此重任。

However , some may still require further professional skills in maintaining proper accounting records and more importantly , performing financial analysis on company businesses .

提出会计机构负责人应多与自己的团队成员沟通，以便更好地了解他们，并领导他们完成各项任务。

Such fiscal institution principals should have more communication with their team-fellows , to understand them more , and leading them to accomplish all the tasks .

本文对现代企业财务管理机构、会计机构以及与此相关的内部审计部门的设置提出了新的构想。

This paper has put forward new opinions for the establishment of the modern enterprise organization of financial management , accounting organization and the corresponding internal auditing department .

审查帐目（监查帐目）会计机构根据经过审核的原始凭证和记帐凭证，按照会计制度关于记帐规则的规定记帐。

Accounting offices shall keep their books on the basis of the examined original documents and accounting vouchers in accordance with the bookkeeping rules stipulated by the accounting system .

会计机构、会计人员对不真实、不合法的原始凭证，不予受理；对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。

The accounting body and accounting personnel should not accept or handle any false or illegal vouchers and should return any inaccurate and incomplete vouchers for correction or completion .

到如今已走过20多年，检察机关的司法会计机构和人才从无到有，其规模从小到大一步步地发展前进。

Until now , more than 20 years has passed , judicial accounting offices and talents in procuratorial organs have growed out of nothing and from small to large .

办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。

In handling the economic transaction and operational matters stipulated in Article 10 of this Law , original vouchers must be drawn up or obtained , and then promptly filed with the accounting offices .

本文作者探讨了会计机构负责人的任务和重要性，指出会计机构负责人所应具备的相关条件，如职业道德、专业知识、管理技能、人际影响力和工作经验。

The Article discussed about the role and the importance of a fiscal institution principal , it pointed out some conditions of fiscal institution principals which are correlated to each other , such as Professional Morality , Professional Knowledge , Managing Skills , along with Personal Strength and Working Experiences .

在回应英国会计监管机构财务报告理事会（financialreportingcouncil）的咨询时，英国保险协会呼吁英国和欧盟（eu）负责竞争的权力机构提高警惕。

In its response to a consultation by the Financial Reporting Council , the UK accounting regulator , the ABI calls for heightened vigilance from competition authorities in the UK and the European Union .

会计中介机构角色创新与会计信息质量

Role Innovation of Accounting Agency and Quality of Accounting Information

税收监管的主体是包括政府监管部门和会计中介机构在内的联合体；

The main body of tax oversight is the joint with oversight departments of the government and the intermediate agencies of accounting .

经过二十多年的持续研究，各大会计准则机构对衍生金融工具会计的研究已经取得很大的突破和进展。

After twenty years of continuous research , the major accounting standard setters have made great breakthroughs and progress in the research of derivative instruments accounting .