| 单词 | 会计原则 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 会计原则 noun —accounting principle nSee also:会计 n—accountants pl 原则 n—principles pl • rule n • formula n 原则—doctrine
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审计还包括评定对所使用的会计原则 和 秘 书处所做的重要概算 以及评估财务报表的总体陈述。 unesdoc.unesco.org | An audit also includes [...] assessing the accounting principles used and the significant [...]estimates made by the Secretariat as [...]well as evaluating the overall presentation of the financial statements. unesdoc.unesco.org |
应计会计制”或“权责发生制会计“ 原则 的 实 行将大大改变对结果的评估，它不再 考虑尚未发生的对提供某一服务的预算承付。 unesdoc.unesco.org | Application of the principle of “full accruals [...] accounting”, will radically change result assessment, which will no longer [...]take account of budget commitments that have not yet given rise to the delivery of a service. unesdoc.unesco.org |
审计还包括评估所使用的会计原则和 教科文组织总干事所作的重要概 算，以及评估财务报表的总体编制方法。 unesdoc.unesco.org | It also consists of [...] assessing the accounting principles used and significant [...]estimates made by the Director-General of UNESCO, [...]and of evaluating the overall presentation of the financial statements. unesdoc.unesco.org |
由于列报财务报表的会计原则为 “最佳估算”（best estimate）原则，所以外聘审计员认为目前本组织难以更好地估算其未 [...] 来的债务。 unesdoc.unesco.org | As the “best estimate” was [...] the accounting principle used in reporting [...]the financial statements, the External Auditor considered [...]that Organization could hardly do better in estimating its future obligations to date. unesdoc.unesco.org |
这些建议的目的是 [...] 为承包者提供以下各方面的指导：按照《规章》应保存的账簿、账目和财务记录； 指明国际公认的会计原则；年 度报告中财务资料的列报格式；实际和直接勘探成 本的定义；以及实际和直接勘探支出的核证形式。 daccess-ods.un.org | The purpose of these recommendations is to provide guidance to contractors in relation to the books, accounts and financial records to be maintained in accordance with the Regulations, [...] the identification of [...] internationally accepted accounting principles, the format for the [...]presentation of financial information [...]in the annual report, the definition of the actual and direct costs of exploration, and the form of certification of actual and direct exploration expenditures. daccess-ods.un.org |
该职位的职责是应对新情况和新问题，并按照《联合 国财务条例和细则》、完善的内部控制和各 项 会计原则 提 供 政策指导。 daccess-ods.un.org | The functions of the position entail responding to new situations and emerging issues, and providing policy guidance in [...] accordance with the Financial Regulations and Rules of the United Nations, sound [...] internal control and accounting principles. daccess-ods.un.org |
作为贵公司上市团队的关键成员，我们 就 会计原则 、 披露要求和交易所监管条例的变更提供及时建议。 deloitte.com | Acting as a key member of your [...] offering team, we provide timely advice [...] on changes in accounting principles, disclosure requirements [...]and stock exchange regulations. deloitte.com |
(a) 编制、审计、分析或评价财务报表的经验，这些报表所反映的 [...] 会计问题的广度和复杂程度与联合国所面临问题的广度和复杂程度大体上 具有可比性，这方面经验包括对相关的公 认 会计原则 的 了解 daccess-ods.un.org | (a) Experience in preparing, auditing, analysing or evaluating financial statements that present a breadth and level of complexity of accounting issues that are generally comparable to the breadth and [...] complexity of issues faced by the United Nations, including an understanding of [...] relevant accepted accounting principles daccess-ods.un.org |
关于财务报表是否按照教科文组织的 会计原则 编 制 、这些原则在使用上是否与上个财 务期保持一致、财务报表在公正地反映教科文组织的全面财务状况和运转结果方面是否可以 [...] 信赖、我们所审计的财务事项是否符合教科文组织的财务条例，在规定上是否许可，在以上 [...]这些方面我对教科文组织 2002--2003 年财务报表的审计是无保留意见。 unesdoc.unesco.org | My audit opinion on the 2002-2003 financial [...] statements of UNESCO was unqualified as to whether the financial statements [...]have been prepared in accordance with UNESCO’s accounting policies; whether these accounting policies were applied on a basis consistent with that of the preceding financial period; whether the financial statements may be relied on to present fairly UNESCO’s overall financial position and results of operations and whether the transactions that we audited comply with the financial regulations and legislative authority of UNESCO. unesdoc.unesco.org |
此外，考虑到《联合国系统会计准则》关于这一问题的解释相互矛盾，而且 《联合国系统会计准则》中没有预付款的定义，因此，审计委员会转而使用《联 [...] 合国系统会计准则》(见第 5.三段)确认的实质重于形式的基本 会计原则。 daccess-ods.un.org | In addition, considering the conflicting interpretations of the United Nations system accounting standards on this matter and the lack of a definition of an advance in the United Nations system accounting standards, the Board turned to the fundamental accounting principle of substance over form recognized by the United Nations system [...] accounting standards (see para. 5.iii), according to which the economic reality of a transaction [...] prevails over its legal nature. daccess-ods.un.org |
审计工作还包括评估所使用的会计原则 和总 干事提出的重要估算数字并评价财务报表总体内容。 fao.org | An audit also includes [...] assessing the accounting principles used and significant [...]estimates made by the Director-General, [...]as well as evaluating the overall financial statement presentation. fao.org |
该委员会除其他外须 [...] 确定财务报表是否公允地反映了截至有关期间最后一天的财政状况和该日终了 期间的业务结果；财务报表是否按照既 定 会计原则 编 制 的；这 些 会计原则 的 适 用 基础是否与上一个财政期间相一致；各项交易是否遵循了财务条例和法律授权。 daccess-ods.un.org | The Board is required, inter alia, to ascertain whether the financial statements present fairly the financial position as at the end of the period and the results of operations for the period then ended; the financial statements were [...] prepared in accordance with [...] the stated accounting principles; the accounting principles were applied [...]on a basis consistent [...]with those of the preceding financial period; and transactions were in accordance with the Financial Regulations and legislative authority. daccess-ods.un.org |
在联合国，还应该加上一条额外要求，即充分了解各组织秘书处实行的财务 制度、会计原则和工作语言。 daccess-ods.un.org | An additional requirement at the United Nations [...] should be a good knowledge of the [...] financial system, accounting principles in place and the [...]working languages of the secretariats of the organizations. daccess-ods.un.org |
鉴于即将采纳《国际公共部门会计标准》（IPSAS），该标准与荷兰关于权责发生制会 计和资产会计原则问题 的公认会计标准很相似，也为了避免今后财务报表的读者感到迷惑， [...] 除非两种标准之间的实际差距很大，否则我们认为没有必要重做 IHE 的帐目。 unesdoc.unesco.org | Given the imminent adoption of IPSAS which resembles in [...] many respects the Dutch GAAP on [...] accrual and asset accounting principles and in order to [...]avoid any confusion that may arise [...]to readers of the financial statement, it is considered not useful to restate the accounts of IHE unless the net difference between the two standards is significant. unesdoc.unesco.org |
各实体必须适用《会计法》中包括的所 有会 计原则，真 实和公正地记录他们的财务状况 和财务结果。 paiz.gov.pl | Entities are required [...] to apply all accounting principles included in the [...]Accounting Law, to truly and fairly present their [...]financial position and financial results. paiz.gov.pl |
该机构在编写财务报表时采用的是荷兰公 认 会计原则 ， 这 一原则在某些方面不同于 《联合国系统会计标准》（UNSAS）。 unesdoc.unesco.org | This entity reports in accordance with Dutch [...] generally accepted accounting principles which are, in [...]come respects, different from the United [...]Nations System Accounting Standards (UNSAS). unesdoc.unesco.org |
按照 应计制会计原则，估 计数是用来核计支出的，主要是但不限于在财政期间终了时 用来确定应为未清偿债务留存的数额。 daccess-ods.un.org | Estimates are used in the context of expenditure recognition, in particular, but not exclusively, at the end of the financial period to determine the amounts to be retained in respect of unliquidated obligations. daccess-ods.un.org |
我们公司的财务状况及运营绩效必须按照法律规定和公 认 会计原则 (GAAP) 的要求进行记录。 colgate.com | The financial position of our Company and the results of its [...] operations must be recorded in accordance with the requirements of law and [...] generally accepted accounting principles (GAAP). colgate.com |
1981：行政协调委员会通过了一些来自“普遍公认 的 会计原则 ” 的 常识性原则， 其基础是会计师在记录交易和编制财务报告时所遵循的标准、惯例和规 则。 daccess-ods.un.org | 1981: Adoption by [...] the ACC of several principles of common sense, drawn from the “Generally Accepted Accounting Principles” (GAAP), [...]which draw on standards, [...]conventions, and rules that accountants follow in recording transactions and preparing FS. daccess-ods.un.org |
编制符合一般公认的会计原则的财 务报表，要求管理部门提出影响财务报 表及其附注内所报数额的估计数和假设。 daccess-ods.un.org | Preparation of financial statements in conformity with [...] generally accepted accounting principles requires management [...]to make estimates and assumptions [...]that affect the amounts reported in the financial statements and accompanying notes. daccess-ods.un.org |
如果申请者是另一个实体的子公司，申请是否附有该实体符合国际公认 会计原则并由 合格的公共会计师事务所核证的上述财务报表副本，及该实体 [...] 证明申请者将有执行勘探工作计划的财政资源的声明？ daccess-ods.un.org | (v) If the applicant is a subsidiary of another entity, does the application include copies of such financial statements of that entity and a statement from that [...] entity, in conformity with [...] internationally accepted accounting principles and certified by [...]a duly qualified firm of public accountants, [...]that the applicant will have the financial resources to carry out the plan of work for exploration? daccess-ods.un.org |
Ÿ 国际公共部门会计准则 Ÿ 普遍公认的会计原则的层次结构，最好加上一条外部标准和针对联合国 具体情况的几条豁免。 daccess-ods.un.org | Ÿ Hierarchy of GAAPs, with one preferred external standard and several exemptions for situations specific to the United Nations. daccess-ods.un.org |
(1) 将应计制会计原则全面 应用到预算和一般账目(这样，预算余额就会 与财政年度内确立的预算权利和义务之间的差别相应，无论可能收 [...] 付的数额如何) daccess-ods.un.org | (1) To fully apply the principle of accrual-based accounts [...] to both the budget and general accounts (in which case the budgetary [...]balance will correspond to the difference between budgetary entitlements and obligations established in the course of the financial year, irrespective of the amount that may be disbursed or collected) daccess-ods.un.org |
如果不会对财务状况和财 务结果负面影响，公司可以适用一些简化的 会计原则。 paiz.gov.pl | The company can apply some simplifications within its accounting principles, provided that it has no significant negative impact on the presentation of their financial position and its financial results. paiz.gov.pl |
这一制度应能为应计制会计账目的表述提供必要的工 具，包括会计方法的信息、估值规则和所采用 的 会计原则。 daccess-ods.un.org | Such a system should provide the requisite tools for presenting [...] accrual-based accounts, including information on accounting methods, valuation [...] rules and the accounting principles adopted. daccess-ods.un.org |
审计人报告说，法庭的财务报表和会计事项符合其《财务条例和细则》，法 庭对会计原则的应 用与上一财政期间一致。 daccess-ods.un.org | According to the auditor, the financial statements and transactions of the Tribunal were in compliance with the Financial [...] Regulations and Rules of the [...] Tribunal, and the accounting principles had been applied [...]by the Tribunal on a basis consistent [...]with that of the preceding financial period. daccess-ods.un.org |
遵循现金会计 原则意味 着只有支付的利息应进行核算，而应计但未支付的利息应排除在外。 daccess-ods.un.org | Following the principle of cash accounting [...] implies that only interest paid should be accounted for, while accrued but non-paid interest should be excluded. daccess-ods.un.org |
(5) “下属公司”指的是按照德国商法典 300 条或者国际上可比的会计 原则的规定，在编制公司集团的合并财务报表时必须被完全合并在内的 公司。 supplyon.com | (5) "Affiliated Companies" refers to companies which have to be included in the consolidated financial statements of the corporate group by way of full consolidation pursuant to Sec. 300 of the German Commercial Code [Handelsgesetzbuch - HGB] or pursuant to internationally comparable accounting principles. supplyon.com |
具体地说，第 12 条第(5)款规定，实体 提出的请求核准勘探工作计划的申请 书应附有其最近三年符合国际公认会 计原则并由合格的公共会计师事务所 核证的经审计财务报表，包括资产负债 表和损益表的副本；如果申请者是另一 个实体的子公司，则应提交该实体符合 国际公认会计原则并由合格的公共会 计师事务所核证的上述财务报表副本， 及该实体证明申请者将有执行勘探工 作计划的财政资源的声明。 daccess-ods.un.org | In particular, regulation 12 (5) provides that “an application for approval of a plan of work for exploration by an [...] entity […] shall include [...] copies of its audited financial statements, including balance sheets and profit-and-loss statements, for the most recent three years, in conformity with internationally accepted accounting principles and certified by a duly qualified firm of public accountants; and […] if the applicant is a subsidiary of another entity, copies of such financial statements of that entity and a statement from that entity, in conformity with internationally accepted accounting principles and certified by a [...]duly qualified firm of [...]public accountants, that the applicant will have the financial resources to carry out the plan of work for exploration”. daccess-ods.un.org |
检查员欢迎这两个组织努力使国际财务报告标准和普遍公认的 会计原则在私 营部门统一起来，促进“会计标准的统一”这一会计行业的理想。 daccess-ods.un.org | The Inspector welcomes the efforts made by the IASB and the FASB for the convergence of the IFRS and GAAPs in the private sector, promoting “accounting standards convergence”, one of the accounting profession’s ideals. daccess-ods.un.org |
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