单位会计 meaning in English
entity accounting
Examples
- Audit quality is denoted as united probability , which lies on auditor finding , reporting or disclosing the special violating behavior in accounting information of audited client
审计质量可表述为审计师发现被审计单位会计系统中某一特定违约行为并对己经发现的违约行为进行报告或者披露的联合概率。 - Anyone who is to be the person in charge of the accounting office of a unit ( accountant in charge ) in addition to acquiring an accountant ' s practice qualification certificate , shall have professional and technical title of accountant or above or have been engaged in accounting work for more than 3 years
担任单位会计机构负责人（会计主管人员）的，除取得会计从业资格证书外，还应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。 - Second , set up an accounting system combining the accounting center with the accountant accreditation . analyze the reason for combining the accounting center with the accountant accreditation . discuss some issues in combining the accounting center with the accountant accreditation , for example , about accounting system reform , accounting entity , accountants organization , manager management
第二步，建立以会计核算中心和会计委派制相结合的会计核算体制；分析实施会计核算中心和会计委派制相结合的会计核算体制的理由；探讨在推行财务集中核算和会计委派相结合的会计核算体系要注意的问题，例如会计核算核算体制改革和单位会计责任主体，会计人员编制，干部管理等问题。 - This paper dissertates the problems in the accounting reform of the public institutions of our country : changing the public institution accounting into state - owned non - profit organization accounting in the accounting system of government and non - profit organization ; establishing a separate accounting system for the state - owned non - profit organizations ; adding accounting rules for economic transactions in central revenue and payment by the country and the government central purchase ; dividing the existing accounting factors of net assets into two accounting factors : funds and balance
笔者论述了我国事业单位会计改革的主要问题：将事业单位会计改变为政府与非营利组织会计体系中的国有非营利组织会计、单独制定国有非营利组织会计准则、增加国库集中收付和政府集中采购经济业务会计核算的规定、将现行的净资产会计要素分为基金和结余两个会计要素等。