
[會計] 會計職業
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.
忽視一些從事會計職業的人一直以來不體面的、下流的做法是對我們的欺侮,這再也不應該繼續容忍下往了。
This time-proven experience and technical expertise is a knowledge base against which the accounting profession is uniquely in a position to leverage.
這種經過時間檢驗并證明行之有效的經驗和專業技能是會計職業産生獨特影響的知識基礎。
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.
會計師民事責任的第三人範圍,直接關系到會計職業的生存與發展,在當今許多國家都是一個熱點與難點問題。
So is this a problem that can be fixed with the accounting profession, the accounting process or something we just have to live with?
那麼,這個是可以通過修正,會計職業,會計程式來解決的呢,還是隻能就這樣了?
At the different development stages of the accounting profession, the two characteristics influence the professionals to make quite different choices of organization forms.
在會計職業發展的不同的曆史時期,這兩個方面的特征對專業人士決定選擇哪一種組織形式有完全不同的影響。
Accountant occupational recent situation, a lot of people are in choice accounting profession, but did not find the job.
會計職業的近況,有很多人在選擇會計職業,但是都沒有找到工作。
Membership of the Association is a lifelong commitment to excellence in the accounting profession.
公會的會員資格是對在會計專業中的優異表現的終生承諾。
On this basis two strategies are provided, expanding strategy and concent rating strategy to the Chinese accounting profession.
并在此基礎上提出了會計職業界應該采取的策略,其中包括擴張策略和收縮策略。
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.
但非和滅學問經濟的收鋪,會計己員的傳統職業才能未經出無能很好的知腳會計職業收鋪的須要。
This is a test for not only China, but for the integrity of the accounting profession.
這不僅對中國是個考驗,而且也是對會計行業的可信度的考驗。
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.
本文通過實例對高職會計專業如何應用項目教學法及方法實施的具體過程進行了探讨。
Today's accounting profession is complex, challenging and competitive.
今天的會計專業是複雜的,充滿挑戰和競争。
This is a test for not only China, but for the integrity of the accounting profession as well.
這不僅是對中國的檢驗,更是對會計這一專業的專業操守的衡量。
How have you positively impacted your company or the accounting profession?
你是如何積極影響你的公司或會計行業的?
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.
環境信息披露是環境會計最主要和最基本的問題之一,也是會計界積極探索的一個熱點問題。
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?
我們審視一下當前金融市場,你認為會計職業,應該對此承擔,多大的責任?
NIA members work in all areas of the accounting profession, including Chief Financial Officer (CFO) and in all sectors of the economy.
NIA 的會員從事會計專業各個領域的工作,包括財務總監(CFO)和各經濟部門。
How scientific and rational verification and identification whitewash profits of listed companies, the accounting profession is the need to discuss an important subject.
如何科學、合理的驗證和識别上市公司粉飾利潤的行為,是會計界需要讨論的一個重要課題。
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.
《公認的會計準則》便是會計行業所遵循的規則,包括一些原則,譬如成本原則、客觀原則、實現原則、一貫原則等。
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.
就我方立場,我們願意與SEC、國會、會計職業界和其他認為需要做出改進的人士通力合作來考慮這些問題。
The current falsified accounts reflect the accounting risk, which have resulted in social crisis of confidence in the accounting profession.
當前的會計造假現象印證了會計域内的風險,并已造成社會對會計行業的信任危機。
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,應當以職業能力分析為引領,明确課程設置的原則,從而科學設置高職會計專業課程體系。
The accounting profession needs to acknowledge concerns about our system of discipline and peer review, and address them.
會計職業界需要關注我們的職業紀律和互查制度,一一加以解決。
However, recently, China's accounting profession is to some extent, the impact is unavoidable.
但從近期看,我國會計行業受到某種程度上的沖擊是難免的。
會計職業(accounting profession)是指由具備專業資質、遵循職業道德規範的專業人士組成的領域,其核心職責是通過系統記錄、分析、報告財務信息,為組織及個人提供經濟決策支持。以下是詳細解釋:
專業屬性
會計職業需通過嚴格認證(如注冊會計師CPA),依據會計準則(如《企業會計準則》)處理財務數據,确保信息的真實性、準确性與合規性。職業行為受《中國注冊會計師職業道德守則》約束,強調獨立性、客觀性與保密性(中國注冊會計師協會, 2023)。
核心職能
經濟秩序維護者
會計職業通過審計監督遏制財務舞弊,保障資本市場公平性。例如,上市公司年報需經注冊會計師審計,以維護投資者權益(《中華人民共和國證券法》第四十五條)。
企業治理基石
内部控制體系建設(如資金審批流程設計)依賴會計專業知識,降低企業經營風險(財政部《企業内部控制基本規範》)。
《中國注冊會計師職業道德守則》明确職業行為準則(來源:www.cicpa.org.cn 官方發布)。
《企業會計準則——基本準則》規範會計确認、計量與報告标準(來源:財政部官網會計司欄目)。
《國際財務報告準則》(IFRS)提供全球性會計框架參考(來源:www.ifrs.org)。
李增泉等(2020)《會計信息與資源配置效率》實證研究,載《經濟研究》第5期,闡釋會計職業的經濟價值。
會計職業的本質是通過專業化服務提升經濟信息質量,其權威性建立在法規約束、道德自律與持續專業教育基礎上,對社會資源配置效率具有深遠影響。
"Accounting Profession" 的詳細解釋:
提示:若需了解會計專業的具體課程或資格認證,可參考權威機構(如中國注冊會計師協會)發布的信息。
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