查询词典 accountants

In compliance with other provisions of Law on Certified Public Accountants of the People's Republic of China.

符合《中华人民共和国注册会计师法》规定的其他条件。

The accounting behaviors are purposive activities of accountants and they are also a key part of the enterprise behaviours.

会计行为是会计人员有目的的活动，是企业行为的重要组成部分，它直接影响会计目标和企业目标的完成。

Since retiring in 2001, he has served as executive director of the Quinte Ballet School of Canada and Canadian coordinator for the National Association of Forensic Accountants.

自从在2001年退休以来，他担任加拿大 Quinte 芭蕾学校的执行主任以及加拿大法庭会计师全国协会的协调人。

Since retiring in 2001, he has served as executive director of the Quinte Ballet School of Canada and Canadian coordinator for the National Association of Forensic Accountants. A Rotarian since 1962, Wilkinson is currently a PolioPlus National Advocacy Adviser and a member at large of the PolioPlus Partners Task Force.Previously, he has served RI as district governor, Intel-national Assembly group discussion leader, consultative group member, committeemember and chair, task force member,Foundation trustee, director, and vice president.

自从在2001年退休以来，他担任加拿大Qumnte芭蕾学校的执行主任以及加拿大法庭会计师全国协会的协调从1962年起他成为一位扶轮社员，Wilkmnson目前是小儿麻痹等疾病国家病顾问以及无特定任务小儿麻痹等疾病夥伴行动小组委员会委员，他於国际扶轮担任过地区总监、国际讲习会分组讨论领导人、谘询小组委员、委员会委员和主委、行动小组委员会委员、基金会保管委员、理事以及副社长。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

This does not mean that all artists are left-handed and all accountants are right-handed.

但并不意味着所有的艺术家都是左撇子，所有的会计都是右撇子。

For Nick Fletcher, chief executive of Saunderson House, a London-based firm of financial advisers whose typical clients are lawyers or accountants with investable assets of around 3m, the keys are the quality of advice you are receiving and the independence of that advice.

而伦敦财务顾问公司Saunderson House的首席执行官尼克·弗莱切尔认为，关键在于你将得到的建议质量如何、独立性如何。Saunderson House的客户主要是可投资资产大约在300万英镑左右的律师和会计师。

The program is consistent with the American Institute of Certified Public Accountants' recommendation of 150 academic-training hours and meets requirements established by the Texas Board of Public Accountancy for candidates who sit for the Uniform CPA Examination.

由得克萨斯州公共会计委员会确定候选人谁的注册会计师统一考试报考程序是一致的会计师的150学术小时的训练协会的建议，并满足要求。

In no other place in the world, and probably at no other time in history, have accountants been so sought-after as they are in China.

可能在世界上任何地方，可能在历史上任何时候，都不会像在中国这样对会计师求才若渴。

To satisfy decision makers' need to follow a company's use of cash, accountants use a statement of cash flows.

为了取悦于决策者的需要，会计人员需要运用现金流量表来反映公司的现金使用情况。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了