统一的会计制度 meaning in English
a unified accounting system
Examples
- Fiscal supervision is that a nation employs political power to inspect , enjoin , correct , punish and reflect a variety of economic activities which have direct influence on distribution during the process of fiscal distribution , whose purpose is to guarantee the normal operation of fiscal distribution and good development of social economy it is one of the most important parts in the national economy supervision system
会计法及其他一些法律、法规赋予了财政部门对于未能依法设置会计账簿的单位，会计凭证、会计账簿、财务会计报告和其他会计资料缺乏真实性和完整性的单位，会计核算不符合国家统一的会计制度和行业规定的单位，以及会计人员不符合从业资格要求的单位，财政部门有权予以查处。 - As of april 1 , 1997 , self - employed industrial and commercial households with a certain scale of operations and privately - operated enterprises taxed at regular intervals in fixed amount , enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules , and tax offices shall enforce tax collection on audit of accounts with respect to them
从1997年4月1日起，达到一定经营规模的个体工商户和按定期定额征收税款的私营企业、个人租赁承包经营的企业要按照国家统一的会计制度全面建帐，税务机关应对他们实行查帐征收。