| 单词 | 会计制度 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 会计制度 —accounting systemSee also:会计 n—accountants pl 制度 n—system n • institution n • regime n • regimes pl 制度—system (e.g. political, adminstrative etc)
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此 外，会计制度不统 一的国家也只能提供国家支出数据，无法提供国家以下各级(下 级行政部门)的人口活动支出信息。 daccess-ods.un.org | Furthermore, [...] countries with decentralized accounting systems can [...]supply data only on national expenditures, and are not [...]able to provide information on expenditures for population at subnational (lower administrative) levels. daccess-ods.un.org |
近东救济工程处实行基金会计制度， 经 常预算基金和非经常预算基金均单立 账户。 daccess-ods.un.org | The Agency operates a system of fund accounting by which it maintains separate accounts for the regular budget and non-regular budget funds. daccess-ods.un.org |
此外，不同的记录方法和分散的 会计制度 也 是 重大挑战。 daccess-ods.un.org | Different recording practices and [...] decentralized accounting systems also present [...]significant challenges. daccess-ods.un.org |
该条例规定，审计委员会应就工程处业务的财政程序 、 会计 制度、内 部财务控制机制以及整体行政和管理的效率提出意见。 daccess-ods.un.org | That requires the Board to make observations with respect to the efficiency of the financial procedures, the accounting system, the internal financial controls and, in general, the administration and management of UNRWA operations. daccess-ods.un.org |
鉴于最近进行的 [...] 访问，董事会欢迎有机会与审计员讨论以下问题：受赠方应达到的一般财务报告 要求的改进，包括关于选择和利用当地审计公司的指示、合格的审计报告类型、 建立可靠的国内会计制度、现 金和支票的管理、人员和采购的支出记录和要保留 的证明文件。 daccess-ods.un.org | The Board welcomed the opportunity to discuss with the auditors, in the light of the recent visits, improvements to the general financial reporting requirements to be met by grantees, including instructions on the [...] selection and use of [...] local audit firms, types of acceptable audit reports, establishment of reliable internal accounting systems, [...]handling of cash and [...]checks, records of expenditures on personnel and procurement and supporting documents to be retained. daccess-ods.un.org |
大部分的调整是因为会计制度凌乱 或者公司提交材料的准备过程过于仓促 所导致的数据遗漏。 daccess-ods.un.org | Most of the adjustments were the result of omissions due to either poorly organized accounting systems or hasty preparation of company submissions. daccess-ods.un.org |
将利 用这些资源来补充经常预算资源，以便向方案规划、预算和账务厅各司提供业务和应用支持： 为综管系统各财务单元的日常运作提供服务台支助；就综管系统财务事项相关问题向总部以外 办事处提供支助；支助维持和平经费筹措司的部队费用和索偿报销系统；维护方案规划、预算 和账户厅使用的所有重要系统，如薪金系统、离职后健康保险系统、业务处理综合控制系统、 环球银行间金融电信协会(SWIFT)系统、摩根大通 Insight 系统、所得税处理系统和普通会计 制度，并 为外地薪金系统和会计系统提供协助。 daccess-ods.un.org | The resources will be used to complement regular budget resources to provide operations and application support to all the divisions of the Office of Programme Planning Budget and Accounts: provide help desk services for support in the day-to-day functioning of IMIS finance modules; support offices away from Headquarters on IMIS financerelated matters; support of the troop costs and claims reimbursement system targeted for supporting the Peacekeeping Finance Division; and maintain critical systems used by the Office of Programme Planning Budget and Accounts such as payroll, After-Service Health Insurance, Operations Processing Integrated Control System, SWIFT, Chase Insight, income tax processing and the general accounting system, as well as assisting in field payroll and accounting systems. daccess-ods.un.org |
此外，实行政府分权 [...] 的大多数国家没有能够轻而易举地提供国家以下各级人口活动支出资料 的 会计 制度。 daccess-ods.un.org | Furthermore, most countries with decentralized Governments [...] do not have accounting systems that can [...]easily provide information on expenditures [...]for population at subnational levels. daccess-ods.un.org |
此外，实 行政府分权的大多数国家还未建立可以随时提供国家以下各级(下级行政部门) 人口活动支出信息的会计制度。 daccess-ods.un.org | Furthermore, most countries with decentralized Governments have not yet put in place accounting systems that readily allow for the provision of information on expenditures for population at subnational (lower administrative) levels. daccess-ods.un.org |
审计委员会可就本组织的财务程序、 会计制度 、 内 部财务控制及一般行 政与管理的经济、效率和效益，提出意见，并向大会提交报告。 daccess-ods.un.org | The Board of Auditors may make observations with respect to the economy, efficiency and effectiveness of the financial procedures, the accounting system, the internal financial controls and, in general, the administration and management of the Organization and submit its reports to the General Assembly. daccess-ods.un.org |
因此，总的来说，工作人员债权的监督 和 会计制度 有 待 改进，对于财务表现和现金管 理（不可回收债权的潜在损失）来说会产生不可忽视的风险，并可能出现欺诈。 unesdoc.unesco.org | The monitoring and accounting of receivables on advances to staff therefore seemed generally to leave much to be desired, posing a non-negligible risk to the Organization’s financial performance and cash management (potential losses on bad debts) and of potential fraud. unesdoc.unesco.org |
由于 维持和平行动现行会计制度不允许收集这种信息，表 9 中的数字只是粗略估计数。 daccess-ods.un.org | As the accounting system currently in use in [...] peacekeeping operations does not allow for the collection of such information, [...]the figures in table 9 are only rough estimates. daccess-ods.un.org |
这一目标是通过以下方 式实现的：提高管理层的决策自主权，客观遴选高级管理人员，披露利益冲突， [...] 加强监管机构的监督，公布财务帐目，建立以成本为基础 的 会计制度 ， 按功能分 拆成本，强化对管理和工作人员良好业绩的激励，对未能达到目标者给予制裁。 daccess-ods.un.org | This was achieved through greater decision-making autonomy for the management, objective selection of senior managers, disclosure of conflicts of interest, strengthened monitoring by [...] supervisory agencies, publishing of financial [...] accounts, cost-based accounting system [...]and functional unbundling of costs, and [...]incorporating enhanced incentives for good managerial and staff performance and sanctions for failure to reach targets. daccess-ods.un.org |
国际公共部门会计标准》的引入将使教科文组织按权责发生制会计编制财务报表， 这一会计制度将取 代以前根据《联合国系统会计准则》应用的修正的收付实现 制 会计制度。 unesdoc.unesco.org | The introduction of IPSAS will see the UNESCO financial statements prepared on the accrual basis of accounting, which will replace [...] the modified cash [...]basis of accounting previously applied under UNSAS. unesdoc.unesco.org |
总干事的报告还指出，汇率的变化有可能 对 会计制 度造成技术上的困难。 unesdoc.unesco.org | The report of the Director-General further noted that the exchange differences could cause a [...] technical difficulty in the accounting system. unesdoc.unesco.org |
在小企业和私营企业的纳税和其他付款方面尽可能提供最优惠的条件、 优势和利益；改善和统一会计制度以 及向金融、税务和统计当局呈报账 目的方法 daccess-ods.un.org | Creating the most favourable possible conditions, [...] advantages and benefits in [...] the area of taxes and other payments for small businesses and private enterprise; improving and unifying accounting systems and methods for submitting accounts to financial, tax and statistical authorities daccess-ods.un.org |
例如，根据会计制度将以 应计制方法为基础的 IPSAS 标准，财务报表只列出某一财务 期内与已提供的货物或劳务有关的开支，因此不包含预算中已划拨，但与尚未完成的工作相 关的那部分未偿付的承付款（ULOs）。 unesdoc.unesco.org | For example, under IPSAS where the accounting will be based on the accrual method, the financial [...] statements will present [...]only the expenses which relate to goods and services that were already delivered or rendered within the financial period, thus excluding a certain portion of unliquidated obligations (ULOs) which were earmarked within the budget but which relate to uncompleted works. unesdoc.unesco.org |
审计委员会可就本组织的财务程序、 会计制度 、 内 部财务控制及一般行 政与管理的效率，提出意见。 daccess-ods.un.org | The Board of Auditors may make observations with respect to the efficiency of the financial procedures, the accounting system, the internal financial controls and, in general, the administration and management of the Organization. daccess-ods.un.org |
不尊重单一审计原则可能导 致若干不良影响：个别资金的审查同一般的账户审计和控制制度很难分开；关于具 体活动的资料同关于其他活动的机密资料亦很难分开；单一领域的审查可能导致对 整个会计制度的错 误看法；特别审计在使用资源方面效率差，特别是在性质几乎相 同的活动方面(A/48/587, 第 3 段)。 daccess-ods.un.org | Failure to respect the single audit principle could lead to a number of undesirable effects: the difficulty of separating examinations of individual funds from the audit of accounts and control systems in general; the difficulty of segregating information on individual activities from confidential information on other activities; the [...] misleading [...] perception of the accounting system as a whole which may result from the examination of a single area; and the inefficiency of special audits in relation [...]to the use of resources, [...]especially where activities of a largely similar nature are concerned (A/48/587, para. 3). daccess-ods.un.org |
我们 依据《财务条例》第 12.4 [...] 条的规定“外聘审计员可就财务手续之效率 、 会计制度 、 内 部财 务监督和本组织一般行政管理等发表意见”来回答执行局提出的这一问题。 unesdoc.unesco.org | In reply to the question raised by the Executive Board, account has been taken of Article 12.4 of the [...] Financial Regulations, which provides [...] that the “External Auditor may make observations [...]with respect to the efficiency of the [...]financial procedures, the accounting system, the internal financial controls and in general the administration and management of the Organization”. unesdoc.unesco.org |
咨询委员会注意到秘书长指出，套期 保值计划需要有一个健全的风险管理 和 会计制度配 套，咨询委员会认为没有足够信息使大会可以就这个 问题上作出知情决定。 daccess-ods.un.org | Noting the Secretary-General’s statement that such a programme would need a robust risk management and accounting system, the Advisory Committee considered that insufficient information had been provided to allow the Assembly to make an informed decision in the matter. daccess-ods.un.org |
当一个实体购买 900 [...] 顶帐篷随后要分配给受益者时，在基于现金 的 会计制度 下， 在运送货物的款项支付给供货商时，交易将确认支出，无论实际交货发生在 [...]何时(通常在货物交付后付款)。 daccess-ods.un.org | When an entity procures 900 tents for [...] subsequent distribution to [...] beneficiaries, under cash-based accounting the transaction [...]will recognize expenditure at the [...]time a payment for shipment is made to the supplier, whenever actual delivery of shipment took place (payment usually follows delivery of goods). daccess-ods.un.org |
确认关于在不影响财务审计质量的情况下提高联合国维持和平行动的 行政和管理效率，包括财务程序、 会计制度 和 内 部财务控制的效率的各项意见和 建议颇具价值，并支持继续进行这方面的努力。 daccess-ods.un.org | Recognizes the value of the observations and recommendations with regard to the efficiency of the administration and management of United Nations peacekeeping operations, [...] including the financial [...] procedures, the accounting systems and the internal financial controls, without compromising [...]the quality [...]of the financial audit, and supports the continuation of these efforts. daccess-ods.un.org |
行政首长协调会委派管理高委会会计准则工作队 负责支联合国系统各组织统一解释并执行会计政策和会计做法，以便达到公共部 门会计准则的要求，包括与基金 会计制度 对 于信托基金管理可能产生影响有关的 问题。 daccess-ods.un.org | The CEB tasked the HLCM Task Force on Accounting Standards with supporting United Nations system organizations in their harmonized interpretations and application of accounting policies and practices to achieve compliance with the requirements of IPSAS, including issues related to fund accounting with their possible effects on trust fund management. daccess-ods.un.org |
权责发生制 会计制度是指 交易和活动在发生、记入会计账册并在相关财务期的财务报表中体现时予以确 认，而不是仅在收到或支付现金或其等价物时确认。 unesdoc.unesco.org | Accrual basis accounting means the recognition of transactions [...] and events when they occur, recorded in the accounting records [...]and reported in the financial statements of the financial periods to which they relate, and not only when cash or its equivalent is received or paid. unesdoc.unesco.org |
咨询委员会获悉，完成与使用企业资源规划系统有关的准备活动的时间表 受以下因素的制约：(a) [...] 符合公共部门会计准则的财务报表要求在财政期结束后 3 个月发出；(b) 需要确保在财政期的第一天就根据完整的盘存和估价，提供数 [...] 类资产(厂房、财产、设备和存货)的期初余额，因为公共部门会计准则要求将消 耗性财产和非消耗性财产纳入 会计制度。 daccess-ods.un.org | The Advisory Committee was informed that the timeline for the completion of preparatory activities in relation to the implementation of the enterprise resource planning system is driven by the following constraints: (a) the requirement to issue IPSAS-compliant financial statements three months after the close of the financial period; and (b) the need to ensure that opening balances for several categories of assets (plant, property, equipment and inventory), based on full inventory and valuation, are ready on the first day of the [...] financial period, given that with IPSAS, expendable and non-expendable property will be [...] integrated into the accounting system. daccess-ods.un.org |
审计委员会还按照财务条例 7.5 审查了维持和平行动。该条要求审计委员会就财务程序 、 会计制度 和 内 部财务控 制以及维持和平行动总体行政和管理的效率问题提出意见。 daccess-ods.un.org | The Board carried out reviews of peacekeeping operations under financial regulation 7.5, which requires that the Board make observations with respect to the [...] efficiency of the financial [...] procedures, the accounting system, the internal financial controls and, in general, [...]the administration [...]and management of the peacekeeping operations. daccess-ods.un.org |
大多数发展中国家的知识产权系统可能需要建立分阶段的资金投资计划，确保服务收费水 平能够保证知识产权制度全面财政成本的回收。因此严格的财政管理 与 会计制度 是 非 常重 要的，也必须定期审核管理费标准。 iprcommission.org | This points to the need for rigorous financial management and accounting systems [...] and for fees to be reviewed on a regular basis. iprcommission.org |
虽然执行局和大会之间关系方面最重要的话题无疑是 编 制计 划 和 战略文件，但是，与 大会临时 议程（由执行局编制）相关的其他问题和本报告所载项目（C/4 和 C/5 号文件除 外）从本章广泛管理的角度看似乎也有必要进行分析。 unesdoc.unesco.org | Although the most important [...] topic in the relations between the Executive Board and the General Conference is doubtless the preparation of the programmatic and strategic documents, other issues related to the provisional agenda of the General Conference [...](prepared by the [...]Executive Board) and items contained therein (other than the C/4 and C/5 documents) also seem in need of analysis from the broad governance point of view of the present chapter. unesdoc.unesco.org |
咨询委员会获悉，上述根据第 65/259 号决议提出的内部司法报告预计将分 为两份单独的报告，分别涵盖正式 制度 ( 内 部 司法办公室和其他办公室)和非正式 制度，后者将在关于联合国监察员和调解事务活动的年度报告中述及。 daccess-ods.un.org | The Advisory Committee was informed that it is envisaged that the abovementioned reporting on administration of justice, pursuant to resolution 65/259, will be addressed in two separate reports, covering the formal system (Office of [...] the Administration of [...]Justice and other offices) and the informal system, which will be addressed in the context of the annual report on the activities of the United Nations Ombudsman and Mediation Services. daccess-ods.un.org |
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