会计师

基本解释 (translations)

accountant  ·  accountants  ·  acct.

词组短语

certified public accountant · a chartered accountant · a certified public accountant

与会计师相关的网络例句 [注：此内容来源于网络，仅供参考]

Ministry of justice and ministry of personnel (Grade II registered architect, supervision engineer, registered tax accountant, registered civil engineer, registered electrical engineer, registered lecturer, professor, attending physician, chief physician); ministry of health (licensed nurse, licensed physician, licensed Chinese medicine physician, licensed stomatology physician); ministry of construction ( budgeter , safety man, material scheduler, quality inspector, constructor); ministry of labor psychological counsel, optometrist, healthcare and massage master, e-business man, logistic engineer, international business documentation specialist, electrician, welder, electrical welder, household electrical appliance maintenance, cook, hair and beauty maker, nursery governess, vehicle repairer, digital control, machine repair fitter, grinder worker, graphic designer, image designer, indoor decoration designer, planner (advertisement, fine arts designer, environmental arts designer, nutritionist, massager , acupuncturist, pharmacist, Chinese medicine formulator and maker, glass fitter, cameraman, massage acupuncturists, enterprise information manager, enterprise trainer, professional manager, professional instructor, finance planner, hotel manager; ministry of education teacher qualification certificate, grown-up, self-taught examination and private run schools and universities; ministry of finance (assistant accountant, accountant, registered accountant, registered tax accountant, registered assets assessor, economic engineer; ministry of information industry (graphic designer, three-dimensional automation engineer, network administrator, network application engineer, office software application experts, computer assisted designer, indoor decoration designer) and others public affair servant, custom declarer, computer high-tech (OSTA programmer, plotter, electrician, welder, electrical welder, overhead operator with IC card operation permit.

司法部、人事部(二级注册建筑师、一级注册结构工程师、注册安全工程师、注册设备监理师、监理工程师、注册税务师、注册土木工程师、注册电气工程师、注册电气工程师、讲师、教授、主治医师、主任医师)；卫生部（执业护士、执业医师、执业中医师、执业口腔医师）、建设部（预算员、安全员、材料员、质检员、施工员）；劳动部（心理咨询师、验光师、保健按摩师、电子商务师、物流师、经营师、国际商务单证员、电工、焊工、电焊工、家电维修、厨师、美容美发师、厨师、保育员、汽车维修工、数控、机修钳工、磨床工、平面设计师、形象设计师、室内装饰设计师、策划师、美术设计师、环境艺术设计师、营养师、按摩师、针灸师、药剂师、中药调剂师、验光师、眼镜定配工、摄影师、推拿针灸师、企业信息管理师、企业培训师、职业经理人、职业指导师、理财规划师、酒店管理）、教育部（教师资格证、成教自考民办）；财政部（助理会计师、会计师、注册会计师、注册税务师、资产评估师、经济师）；信息产业部（平面设计师，三维动画工程师，网络管理员，网络应用工程师、办公软件应用专家、计算机辅助设计师、室内装饰设计师）及其它（公务员、报关员、单证员、计算机高新技术程序员、绘图员、操作员、电工、焊工、电焊工、高空作业等 IC 卡操作证等）。

CPA's earning is one of the most outstanding problems of construction of certified public accountant,and is also an important restrict factor to the development of the accounting firms.

注册会计师的收入问题是当前注册会计师行业建设的突出问题之一，也是制约会计师事务所发展的一个重要因素。

This article discusses the problems existing in the audit clientage, the CPA's firm itself and the social supervision. It also points out that the internal entrusting system should be established, the free engagement system should be changed, the style of the firm should be expanded, the continued education and professional moral education of the CPA should be enhanced and the charge standard should be set. The related statute and system about the social supervision should be emended and improved and the supervision to the audit operation quality should be enhanced in many ways.

通过理论归纳法，利用网络查寻和文献资料，可以对我国目前注册会计师审计中的审计委托关系、注册会计师事务所自身、社会监督环节存在问题进行探讨，并提出在内部建立委托制度和改变现行的自由聘任制度；扩大会计师事务所规模、加强注册会计师后续教育和职业道德教育及事务所内部质量控制建设、制定好审计收费标准；在社会监督方面提出修订和完善相关法规制度、采取多种方式加强对审计业务质量的监督。

Another is that they lack a good mechanism of economic management. And the third is that they lack high caliber talents specializing in economic management. The author holds that the system of controllership is an important part of the economic manage...

我们认为总会计师制度是现代医院经济管理模式的重要组成部分，首先要解放思想，更新经济观念；二是建立以总会计师为主的经济运行机制；三是培养一支业务素质高、行政领导能力强的医院总会计师队伍

The occurrence of these affairses exposed the blemish of the market price mechanism on the one hand,;on the other hand, they also exposed a various system shortage that makes up the price mechanism, including the blemish of the auditing system of CPA.It reveals that we know the auditing activities of CPA deficiently,we should learn the auditing activities of CPA from the institutional height,and we should study、develop and perfect the auditing system of CPA.

这些事件的发生，一方面暴露了市场价格机制本身的缺陷，另一方面，也暴露出各种弥补价格机制的制度的不足，其中包括注册会计师审计制度的缺陷，这表明人们对注册会计师审计活动认识不足，缺乏从制度的高度认识注册会计师审计活动的研究，缺乏对注册会计师审计制度的培养和完善。

The accounting firms, which organize and finish the independent audit business, are the basic units of the audit profession. It is the discharger of the audit's quality. The audit opinions which are given by the registered accountants are seem as the key information resources by the users of the financial statements.

会计师事务所是审计职业的基本构成单位，独立审计业务都是由会计师事务所组织完成的，它是审计质量的履行者，注册会计师出具的审计意见是财务报表使用者关键的信息资源。

The accounting firms, which organize and finish the independent audit business, are the basic units of the audit profession. It is the discharger of the audits quality. The audit opinions which are given by the registered accountants are seem as the key information resources by the users of the financial statements.

会计师事务所是审计职业的基本构成单位，独立审计业务都是由会计师事务所组织完成的，它是审计质量的履行者，注册会计师出具的审计意见是财务报表使用者关键的信息资源。

After the implement of the Provision of the Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit, the Interim Measure of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Jing Zi [1998] No.114), Circular of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA Cai Qi [2000] No.

关于改进和加强企业年度会计报表审计工作管理的若干规定》施行后，财政部《关于印发国有企业年度会计报表注册会计师审计暂行办法》（财经字［1998］114号）、《关于国有企业年度会计报表注册会计师审计若干问题的通知》（财企［2000］905号）和《财政部关于国有企业年度会计报表注册会计师审计若干问题的补充通知》（财企［2001］707号）同时废止。

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report, and may not modify or delete any financial accounting material (including financial statements and notes thereto) signed by certified public accountants and accounting firm with opinion.

第六条 公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

Accounting firms in our country also needs to adjust the auditing objective according to the public 's requirement and the changes of auditing environment and put the new auditing model into use to raise auditing efficiency and CPA 's ability to discover the management fraud in order to lower auditing risk and exert CPA 's foreboded role in ensuring the sustainable healthy operation and development of securities market and furthermore exist and develop under the shock of the foreign accounting firms .

我国的会计师事务所也需要根据社会公众的需求和审计环境的变化，调整审计目标，运用先进的审计模式来提高审计效率，提高注册会计师发现管理层舞弊的能力，降低审计风险，更加有效地发挥注册会计师维护证券市场有序运行的作用，确保证券市场持续健康发展，并在外资会计师事务所的冲击下生存和发展，因此，有必要借鉴和应用国际先进的现代风险导向审计模式。

与会计师相关的网络解释 [注：此内容来源于网络，仅供参考]

Senior Accountant：高级会计师

accounting in charge 主管会计师 指在企业中, 负责某一部分会计业务的 高级会计师(senior accountant);或指在从 事审计业务时,负有监督外勤审计工作, 委派外勤审计人员的职责, 并检查他们所 编写的工作底稿的高级会计师.

Junior Accountant：初级会计师,助理会计师

2212 judgment sampling 判断抽样法 | 2213 junior accountant 初级会计师,助理会计师 | 2214 junior bond 非优先债券

AGA Membership：政府会计师协会会员资格

. AGA Code of Ethics 政府会计师协会职业道德准则 | . AGA Membership 政府会计师协会会员资格 | . AGA Publication 政府会计师协会出版物

Certified Public Accountant：执业会计师

如中国的注册会计师,美国的执业会计师(certified public accountant)英国的特许会计师(chartered accountant),日本的公认会计士等. 在西方国家,会计师同律师、医师、工程师一样,都是自由职业者. 在中国,会计师,又是会计干部的技术职称之一.

CPA firm：注册公共会计师事务所 CPA firm 注册公共会计师事务所

1048 1 CPA examination 注册公共会计师职称考试 CPA examination 注册公共会... | 1049 1 CPA firm 注册公共会计师事务所 CPA firm 注册公共会计师事务所 | 1051 1 credit account 赊账,赊账账户 credit account 赊账...

CPA examination：注册公共会计师职称考试 CPA examination 注册公共会计师职称考试

1047 1 CPA 注册公共会计师 CPA 注册公共会计师 | 1048 1 CPA examination 注册公共会计师职称考试 CPA examination 注册公共会计师职称考试 | 1049 1 CPA firm 注册公共会计师事务所 CPA firm 注册公共会计师事务...

Morison Heng：华利信会计师事务所

经过前期的周密准备,我市注协于6月30日至7月2日间带领扬州弘瑞会计师事务所、江苏苏中会计师事务所赴港与香港知名会计服务公司香港华利信会计师事务所(Morison Heng)、香港国卫会计师事务所(HLB Hodgson Impey Cheng)进行洽谈,

General Accountant：总会计师

总会计师(general accountant) 总会计师是在单位主要领导人领导下,主管经济核算和财务会计工作的负责人. 在一些大、中型国有企业实行总会计师制度,有利于加强经济核算和会计管理. 我国1985年颁布实施的<<会计法>>,首次以法律的形式明确了设置总会计师的

Certified general accountant：注册会计师

CGA加拿大注册会计师: 加拿大注册会计师(Certified General Accountant)是国际公认的会计师资格,可以在加拿大及世界各地从事财务方面的工作. CGA课程自1993年进入中国,先后在对外经济贸易大学、清华大学、上海财经大学、复旦大学、厦门大学、暨南大学开设了专业会计师资格培训.

NIA：国家会计师协会

专业会计学硕士旨在提供给有各类本科或专科学习背景,有或无工作经验,而希望获得会计学专业知识,从而能够加入澳大利亚会计师专业机构,如澳大利亚会计师公会( CPA Australia), 国家会计师协会 (NIA),澳大利亚特许会计师协会