
[会计] 会计职业
Ignoring the shameful and indecent way in which some people in the accounting profession have been conducting them selves is an indignity that should no longer be tolerated.
忽视一些从事会计职业的人一直以来不体面的、下流的做法是对我们的欺侮,这再也不应该继续容忍下往了。
This time-proven experience and technical expertise is a knowledge base against which the accounting profession is uniquely in a position to leverage.
这种经过时间检验并证明行之有效的经验和专业技能是会计职业产生独特影响的知识基础。
The scope of the third party liability of certified public accountants (CPA) is a world-widely debated issue, and crucial to the very existence and development of accounting profession.
会计师民事责任的第三人范围,直接关系到会计职业的生存与发展,在当今许多国家都是一个热点与难点问题。
So is this a problem that can be fixed with the accounting profession, the accounting process or something we just have to live with?
那么,这个是可以通过修正,会计职业,会计程序来解决的呢,还是只能就这样了?
At the different development stages of the accounting profession, the two characteristics influence the professionals to make quite different choices of organization forms.
在会计职业发展的不同的历史时期,这两个方面的特征对专业人士决定选择哪一种组织形式有完全不同的影响。
Accountant occupational recent situation, a lot of people are in choice accounting profession, but did not find the job.
会计职业的近况,有很多人在选择会计职业,但是都没有找到工作。
Membership of the Association is a lifelong commitment to excellence in the accounting profession.
公会的会员资格是对在会计专业中的优异表现的终生承诺。
On this basis two strategies are provided, expanding strategy and concent rating strategy to the Chinese accounting profession.
并在此基础上提出了会计职业界应该采取的策略,其中包括扩张策略和收缩策略。
But along with the development of knowledge economy, the traditional vocational ability of accountant has been unable to meet the needs of the development of the accounting profession.
但非和灭学问经济的收铺,会计己员的传统职业才能未经出无能很好的知脚会计职业收铺的须要。
This is a test for not only China, but for the integrity of the accounting profession.
这不仅对中国是个考验,而且也是对会计行业的可信度的考验。
In this paper, examples of how to apply the accounting profession, Project-based teaching and methods of implementation of the project specific process are discussed.
本文通过实例对高职会计专业如何应用项目教学法及方法实施的具体过程进行了探讨。
Today's accounting profession is complex, challenging and competitive.
今天的会计专业是复杂的,充满挑战和竞争。
This is a test for not only China, but for the integrity of the accounting profession as well.
这不仅是对中国的检验,更是对会计这一专业的专业操守的衡量。
How have you positively impacted your company or the accounting profession?
你是如何积极影响你的公司或会计行业的?
Environmental information disclosure of environmental accounting is one of the most important and fundamental issues and the accounting profession to actively explore a hot issue.
环境信息披露是环境会计最主要和最基本的问题之一,也是会计界积极探索的一个热点问题。
If we look at the current situation we have in our financial market, how much of the responsibility would you lay at the feet of the accounting profession?
我们审视一下当前金融市场,你认为会计职业,应该对此承担,多大的责任?
NIA members work in all areas of the accounting profession, including Chief Financial Officer (CFO) and in all sectors of the economy.
NIA 的会员从事会计专业各个领域的工作,包括财务总监(CFO)和各经济部门。
How scientific and rational verification and identification whitewash profits of listed companies, the accounting profession is the need to discuss an important subject.
如何科学、合理的验证和识别上市公司粉饰利润的行为,是会计界需要讨论的一个重要课题。
The Generally Accepted Accounting Principles are rules adopted by the accounting profession, including some principles, such as the Principles of Cost, Objectivity, Realization, and Consistency.
《公认的会计准则》便是会计行业所遵循的规则,包括一些原则,譬如成本原则、客观原则、实现原则、一贯原则等。
For our part, we intend to work constructively with the SEC, Congress, the accounting profession and others to make the changes needed to put these concerns to rest.
就我方立场,我们愿意与SEC、国会、会计职业界和其他认为需要做出改进的人士通力合作来考虑这些问题。
The current falsified accounts reflect the accounting risk, which have resulted in social crisis of confidence in the accounting profession.
当前的会计造假现象印证了会计域内的风险,并已造成社会对会计行业的信任危机。
Therefore, the capacity should be based on an analysis of occupational lead, a clear principle of the curriculum in order to set up a scientific system of vocational courses the accounting profession.
因此,应当以职业能力分析为引领,明确课程设置的原则,从而科学设置高职会计专业课程体系。
The accounting profession needs to acknowledge concerns about our system of discipline and peer review, and address them.
会计职业界需要关注我们的职业纪律和互查制度,一一加以解决。
However, recently, China's accounting profession is to some extent, the impact is unavoidable.
但从近期看,我国会计行业受到某种程度上的冲击是难免的。
会计职业(accounting profession)是指由具备专业资质、遵循职业道德规范的专业人士组成的领域,其核心职责是通过系统记录、分析、报告财务信息,为组织及个人提供经济决策支持。以下是详细解释:
专业属性
会计职业需通过严格认证(如注册会计师CPA),依据会计准则(如《企业会计准则》)处理财务数据,确保信息的真实性、准确性与合规性。职业行为受《中国注册会计师职业道德守则》约束,强调独立性、客观性与保密性(中国注册会计师协会, 2023)。
核心职能
经济秩序维护者
会计职业通过审计监督遏制财务舞弊,保障资本市场公平性。例如,上市公司年报需经注册会计师审计,以维护投资者权益(《中华人民共和国证券法》第四十五条)。
企业治理基石
内部控制体系建设(如资金审批流程设计)依赖会计专业知识,降低企业经营风险(财政部《企业内部控制基本规范》)。
《中国注册会计师职业道德守则》明确职业行为准则(来源:www.cicpa.org.cn 官方发布)。
《企业会计准则——基本准则》规范会计确认、计量与报告标准(来源:财政部官网会计司栏目)。
《国际财务报告准则》(IFRS)提供全球性会计框架参考(来源:www.ifrs.org)。
李增泉等(2020)《会计信息与资源配置效率》实证研究,载《经济研究》第5期,阐释会计职业的经济价值。
会计职业的本质是通过专业化服务提升经济信息质量,其权威性建立在法规约束、道德自律与持续专业教育基础上,对社会资源配置效率具有深远影响。
"Accounting Profession" 的详细解释:
提示:若需了解会计专业的具体课程或资格认证,可参考权威机构(如中国注册会计师协会)发布的信息。
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