会计人员

The internal control refers to the organization in order to enhancethe management efficiency and full effectively obtains and uses eachkind of resources, achieved decides management goal, but inorganization interior implementation each kind of restriction andadjustment organization, plan, method and procedure.

A、总经理或相应企业负责人 B、公司的董事会或者相应机构 C、公司的监事会或者相应机构 D、企业内部审计机构或人员 84、除财政部门外，审计、税务、、证券监管及保险监管等部门依照有关法律、行政法规规定的职责和权限可以对有关单位的会计资料实施监督。

The most popular part-time student jobs were in bars and clothes shops, but more unusual occupations included turf accountants, life guards and charity fundraisers, the RBS found.

皇家苏格兰银行的报告还指出，最受学生欢迎的兼职工作是在酒吧和成衣店工作。但学生们还从事一些很不寻常的工作，如赛马会会计员，保安，慈善筹款人员等。

This paper first in introduction in have analysed commercial bank financial risk the necessariness of avoiding , then the meaning for commercial bank financial risk have made simple expound , and have discussed commercial bank financial risk the importance that avoided , then, have enumerated the 4 expression types of commercial bank financial risk, the 3th in paper is partial to have analysed the external reason and internal reason that produces financial risk , avoids idea and establishment finally since cultivating commercial bank financial risk to improve suitable accounting management system , found financial risk the supervisor guarantee that avoided systematic, perfect risk disclosure and report system and raising the 5 aspects such as the quality of bank people have discussed commercial bank financial risk emphatically avoid strategy.

本文首先在绪论中分析了商业银行财务风险规避的必要性，接着对商业银行财务风险的含义作了简单的阐明，并论述了商业银行财务风险规避的重要性，然后列举了商业银行财务风险的四个表现类型，在论文的第三部份分析了产生财务风险的外部原因与内部原因，最后从培育商业银行财务风险规避观念、建立健全适宜的会计管理体制、构建财务风险规避的监督保障系统、完善风险披露和报告制度及提高银行人员的素质等五个方面着重论述了商业银行财务风险的规避策略。

Norwalk, CT, April 9, 2009—The FASB today issued three final Staff Positions intended to provide additional application guidance and enhance disclosures regarding fair value measurements and impairments of securities.

2009年4月9日，美国财务会计准则委员会发布了针对有争议的3项工作人员立场公告的最终版本，以完善公允价值使用指引和信息披露要求。

At present,accountant industry's competition is more and more drastic,the personnels' diathesis and morality are also thread and thrum,whether industry or society should start from foundation,so fostering métier morality is more important in the context of métier skills' not droping behind.

目前，会计行业的竞争日趋激励，从业人员的素质和道德也是良莠不齐，无论是企业还是社会都应从基础抓起，在职业技能不落后的前提下对职业道德的培养更为重要。

In this paper, we can understand and externalizing the internal audit in a certain extent can solve present internal auditors quality is low, the internal audit institutions, the internal audit function fause realistic problem, such as accounting market competition from external audit institutions to expand external audit institutions and organizations between internal audit organization, optimize the allocation of resources of audit, internal audit quality and efficiency..

通过本文我们可以了解，内部审计外部化可在一定程度上解决我国目前内部审计人员素质偏低，内部审计机构虚置，内审职能滞后等现实问题，使会计市场的竞争从外部审计机构之间扩展到外部审计机构与组织内部审计机构之间，实现审计资源的优化配置，提高内部审计质量和效率。。

This nontechnical treatment is a great introduction to oil and gas production for anyone from beginning petroleum engineering and geology students to accountants, salespersons, and other professionals interested in the industry.

这种非技术性的治疗是一个伟大的任何人介绍石油和天然气生产从一开始石油工程和地质学生会计，营业员，和其他专业人员，在这个行业。

According to the complexity of accounting information and the ponderance of disservice, earnings management of listed companies is a great problem for investors, supervisors and auditors in capital market.

由于会计信息的复杂性、信息不对称的不可克服性和舞弊危害的严重性，盈余管理成为困扰证券市场投资者、监管者、审计人员，损害证券市场健康发展的一个大问题。

Finally, our analysis can be extended in several directions, they may be: to build a model to incorporate a learning process; to introduce asymmetric predecision information for connecting decision-making with low-lowered incentives; most importantly, to examine the relation between various managerial accounting issues and low-powered incentives.

关于前者，我们认为，在管理控制会计系统的设计中，必须考虑不同的信息对不同层级人员业绩计量与评价的影响；系统设计的核心是建立一个有效的业绩计量与评价制度；对员工的激励制度的设计必须充分考虑柔性信息的作用。

WHAT IS A SALESMAN?A salesman is a pin on a map to the sales manager, a quota to the factory, an overloaded expenses account to the auditor, a book-keeping item called cost to the treasurer, a smile and a wise crack to the receptionist and a purveyor of flattery to the buyer.

销售员就是个按钉儿，随便销售经理按在地图的哪个位置上，他就是工厂的生产定额，会计帐本上永远支出超标的户头，出纳手上的一个项目、叫做&成本&，他是前台小姐脸上的欢笑、是讨好客户的专职人员。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。