1)  auditor rotation
会计师轮换
1.
This paper uses evidence from China s A-stock market to review whether auditor tenure and auditor rotation can affect auditor independence,and to review the effectiveness of the rotation of auditors who sign the audit report.
我国也出台了有关签字会计师轮换的相关规定。
2)  accounting
会计
1.
Establishment of environmental accounting assumption system;
环境会计假设体系的构建
2.
On the Cultivating Aims and Patterns in Chinese Higher Accounting Education;
我国会计高等教育培养目标及培养模式的探讨
3)  accountant
会计
1.
Considering Reformation about Hospital’s Accountant System;
对医院会计制度改革的思考
2.
View on the accountant accreditation system in enterprise;
正确认识企业会计委派制
3.
On the construction of the professional morality of accountants;
谈如何搞好会计职业道德建设
4)  account
会计
1.
Causes analysis of the infidelity of accounting information in enterprises and countermeasures;
试论企业会计信息失真的成因及对策
2.
Causes and controlling countermeasures of accounting frauds;
浅谈会计造假的成因与对策
5)  accountants
会计
1.
However, the present vocational morality of accountants cannot cause people glad.
会计人员在工作中应当遵守新《会计法》中有关会计职业道德的要求,注重培养良好的职业品质和严谨的工作作风。
2.
College accountancy practical and circular teaching system includes the simulated experiments of accountants and typically simulated design of accountants practice, and on the basis this paper suggests the designing strategy should consistent with teaching and practical work as in a company.
高等院校会计专业实践教学环节系统性的设计包括会计模拟实习过程的设计、会计模拟实习资料的仿真性设计、会计模拟实习主体典型性设计等内容,其设计策略要注意与教学同步,并模拟企业的实际进行设计。
3.
The accountant appointment system is a trial to the reform of the management system of accountants and the direct control of accountants by the financial departments or its special institutions on all levels.
会计委派制是对会计人员管理体制进行的一种尝试,是各级财政部门或建立的专门机构对会计人员实行的直接管理。
6)  accountancy
会计
1.
On the accountancy business process reengineering in the network environment;
网络环境下的会计业务流程重建研究
2.
Analysis of the Reason and the Countermeasure of the Distortion to the Country Accountancy s Information;
农村会计信息失真的原因及对策分析
3.
Research on the Accountancy Information Fault and Countermeasure;
论会计信息失真及对策研究
参考词条
补充资料:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定,不得伪造、变造会计凭证、会计帐簿,报送虚假的会计报表。  用电子计算机进行会计核算的,对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求,应当符合国务院财政部门的规定《会计法》 第10条
说明:补充资料仅用于学习参考,请勿用于其它任何用途。