| 单词 | 会计法 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 会计法 noun —accounting system nSee also:会计 n—accountants pl 法会—(Buddhist) religious assembly
|
波兰会计法规与 其他国家的非常相似，并且不 断根据国际会计标准和欧盟法规进行同步调 整，使之具有可比性。 paiz.gov.pl | The Polish accounting regulations are very similar [...] to other systems and are constantly being synchronised with the International [...]Accounting Standards and EU regulations, to make them comparable. paiz.gov.pl |
会计法》的 规 定适用于那些登记注册地和实际管理地点位于 波兰的实体。 paiz.gov.pl | The provisions of the Accounting Law apply to the entities [...] whose registered offices or place of executive management are located in Poland. paiz.gov.pl |
资产、负债、权益的核定以及财务结果 的确定应分别适用《会计法》第 四章中的相 关规定。 paiz.gov.pl | Principles for the measurement of assets, liabilities and equity and [...] the determination of the financial result should be applied respectively as [...] specified in chapter 4 of the Accounting Law. paiz.gov.pl |
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 |
波兰的会计法是由1994年9月29日颁布的 《会计法》和 《波兰通用会计准则（GAAP） 》（目前有六个标准）组成。 paiz.gov.pl | Polish accountancy law is constituted by the Accountancy Act of 29 September [...] 1994 and the Polish Generally Accepted Accounting [...]Principles – GAAP (which so far constitutes six standards). paiz.gov.pl |
会计法》没 有规定的情况，可以适用“合适 标准”。 paiz.gov.pl | In situations which are not [...] regulated by the Accounting Law, proper standards [...]can be used. paiz.gov.pl |
会计法规的 协调一致可以增加公司所 提供信息的质量和可比性，会提高业务合作 伙伴和金融机构财务数据的可靠性。 paiz.gov.pl | The harmonisation of accounting regulations will have an [...] effect on increasing the quality and comparability of information given by the companies. paiz.gov.pl |
波兰《会计法》与《国际会计准 则》（IFRS） 没有很大差异，《国际会计准则》被欧盟所采 用，并且通过欧盟指令的形式与之接轨。 paiz.gov.pl | The Accounting Act does not differ considerably from [...] International Financial Reporting Standards, which were adopted by [...]the EU and are harmonised with regulations resulting from EU Directives. paiz.gov.pl |
该团队与众多内部部门（会计、法律 、 运营、合规及技术）以及第三方服务提供商（基金管理公司等）紧密合作。 china.blackstone.com | The team liaises with numerous internal groups (Accounting, Legal, Operations, [...] Compliance and Technology) and third party [...]service providers (Fund administrators, etc.). blackstone.com |
因为要符合《国际会计准则（IFRS）》和欧盟 的会计规则，波兰会计法也经常变化。 paiz.gov.pl | Polish accounting Law is often changing, [...] due to the application of solutions from the International Financial Reporting [...] Standards and EU accounting regulations. paiz.gov.pl |
各实体应根据《会计法》第 二节第12条的要 求在每一个财政年度的最后一天准备财务报 表。 paiz.gov.pl | Entities shall prepare the financial statement on the last day of the [...] financial year referred to in article [...]12, paragraph 2 of the Accounting Law. paiz.gov.pl |
对于某些特定的文件 (即与雇员有关), 保存期限 与会计法第 74 条所陈述的内容不同。 businessinmalopolska.com | For some specific documents (i.e. relating to employees) this period is different as [...] stated in Art. 74 of the Accounting Act. businessinmalopolska.com |
根据会计法第 69 条,还有一份范围更广的文件目 录须提交至所属的法院注册司。 businessinmalopolska.com | There is also a wider catalogue of documents to be [...] submitted to the appropriate Court Register under [...]Art. 69 of the Accounting Act. businessinmalopolska.com |
每一位客户均应就任何产品的适当性及其税务 、 会计 、 法 律 或监管影响寻求独立的专业意见。 rabobank.com | Each client is advised to seek independent [...] professional advice as to the suitability of any products and to [...] their tax, accounting, legal or regulatory [...]implications. rabobank.com |
在实 施分 算 分摊 会费 安排 之前 [...] 和 之后 ，本 组织 对汇 兑 损益 的会 计方 法是 对 所有与汇兑相关的损益进行计算并转到特别储备金帐户，这符合有关特别储备金 [...]帐户的大会决议所提供的总方针。 fao.org | The Organization’s accounting treatment for exchange gains and losses both prior to and after the [...] implementation of the split assessment [...] arrangement has been to calculate and transfer all [...]foreign exchange related gains and losses [...]to the SRA, consistent with the general direction provided by the related SRA Conference Resolutions. fao.org |
Joan WU 将介绍会计基础知识及会计核算的方 法 ， 会计 资 料 的采集及之间的关系。 chi.mazars.cn | Joan WU will present the basic accounting principles and the requirements for a good preparation of the financial statements under the current Chinese Accounting Standards. mazars.cn |
有鉴于此，社团有责任根据关于会计 和 审 计法 规 ，保存商业记录，编 制财务报告，接受对财务报告的审计。 daccess-ods.un.org | Taking this into account, associations are liable to maintain business records, prepare [...] financial reports and are [...] subject to auditing of financial reports in compliance with the accountancy [...]and audit regulations. daccess-ods.un.org |
正如古巴已通报反恐怖委员会的， 古巴根据国内立法和具体国内政策，在全 国设有多层面执法计划，其中优先包括反恐怖执法。 daccess-ods.un.org | As Cuba has informed the [...] Counter-Terrorism Committee, the country has a multifaceted law enforcement scheme that operates in conformity with domestic [...]legislation and specific [...]internal policies and that includes counter-terrorism among its priorities. daccess-ods.un.org |
在社会保障方面，巴拿马还需要解决许多突出的问题，比如，制定青年人、 老年人以及少数民族的社会保障制度，执行公民参与以及全面发展 社 会计 划 方面 的法律，为此，国家各级机构正在加紧建设和发展社会保障制度，争取使巴拿马 社会范围内所有人都能平等地获得社会保障。 daccess-ods.un.org | Latent challenges that must be overcome in order to achieve this goal include providing institutional structures for young people, older adults and ethnic groups; implementing the Citizen Participation Act; and moving social programmes towards a system of social protection focused on rights and social cohesion. daccess-ods.un.org |
当贫困家庭因无法计划生 育而不能实现其生殖目标时，改善计划生育 就 会 成 为 其他减贫政策的有益辅助手 段。 daccess-ods.un.org | When poor [...] households are unable to realize their reproductive goals because they lack access to family planning, policies [...]to improve such [...]access are a useful adjunct to other policies aimed at reducing poverty. daccess-ods.un.org |
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 |
与会者对新的计划管理周期现采用自上而下和自下而上的互动做法表示满意， 预 计这 种做法会给地 区办事处和全国委员会在拟定下一个计划与预算时以更多的职责，同时一致强 调指出，为编写文件 C/5 或为被视为教科文组织中主要工作组成部分的任何事项能举行的多 国磋商和地区磋商都不应由参与计划，而应由正常计划项下的其它资源提供资金（参见附件 III 中所附磋商会议通过的决议）。 unesdoc.unesco.org | While expressing their satisfaction that the new programme management cycle now allows not only a top-down but also a bottom-up interaction which is expected to give a more important role to field offices and National Commissions in the design of the next programmes and budgets, participants unanimously stressed that cluster and regional consultations for the purpose of the preparation of the C/5 document or for any issue considered to be part and parcel of UNESCO’s core business shall not be funded from the Participation Programme but from other sources under the regular programme (see resolution adopted by the Consultation which is attached as Annex III). unesdoc.unesco.org |
会议热烈欢迎在注重结果的计划编制 方 法 方 面 所取得的进展，不过，它应得当进一步 加强和深化，使数量和质量指标之间的比例更加合理，与《中期战略》的预期结果相辅相 [...] 成，使预期结果、预期成果及监督手段和汇报标准之间的协调一致。 unesdoc.unesco.org | The meeting strongly welcomed the advances in results-based programming [...] which should, nonetheless, be further strengthened [...]and refined with a view to achieving a better balance between qualitative and quantitative indicators, complementarity with the expected outcomes of the Medium-Term Strategy and coherence between expected outcomes, expected results, as well as monitoring instruments and reporting standards. unesdoc.unesco.org |
检查专员欢迎审计委员会和秘书长在各自报告 (A/66/151 和 A/66/379)中对联检组的报告所做的 评论，并注意到在最近一次关于公共部 门 会计 准则 实施情况的会议上，公共部门会计准 则 委员会一名 来自私营部门的成员对 16 项最佳做法给予了积极 评价。 daccess-ods.un.org | The Inspectors welcomed the comments of the Board of Auditors and the Secretary-General on the JIU report, contained in their respective reports [...] (A/66/151 and A/66/379) and noted [...] that a member of the IPSAS Board from the private sector had referred positively to the set of 16 best practices at a recent conference on IPSAS implementation. daccess-ods.un.org |
除 结构调整和战略计划中期审查与修正外，2008-2013 年，人口基金已着手修正其 企业资源规划系统（Atlas）和财政政策与 做 法 ， 以 支持落实《国际公共部 门 会计 准则 》、制订企业风险管理战略和内部控制框架，同时拟订强化方案以处理新的 援助模式，改变与执行伙伴及其他捐助机构的业务关系和供资机制。 daccess-ods.un.org | In addition to the reorganization and the midterm review and revision of its strategic plan, 2008-2013, UNFPA has undertaken modifications to its enterprise resource planning system [...] (Atlas), its [...] financial policies and practices to support the implementation of the International Public Sector Accounting Standards [...](IPSAS), development of [...]an enterprise risk-management (ERM) strategy and internal control frameworks, programming enhancements to address new aid modalities, and changing operational relationships and funding mechanisms with implementing partners and other donor agencies. daccess-ods.un.org |
本计划将与其他项目开展合作，包 括计划 1（专利法）、计划 3 （版权及相关权）、计划 4（传统知识、传统文化表现形式和 遗传资源）、计划 5（PCT 体系）、计划 6（马德里、海牙和里斯本体系）、计划 9（非 洲、阿拉伯、亚洲和太平洋、拉丁美洲和加勒比国家、最不发达国家）、计划 10（与欧洲 和亚洲部分国家的合作）、计划 11（WIPO 学院）、计划 19（交流）、计划 20（对外联 系、合作伙伴和驻外办事处）、计划 27（会务与语文服务）和计划 30（中小企业与创 新）。 wipo.int | This Program will cooperate with [...] other Programs, including Program 1 (Patent Law), Program 3 (Copyright and Related Rights), Program 4 (Traditional Knowledge, Traditional Cultural Expressions and Genetic Resources), Program 5 (The PCT System), Program 6 (Madrid, Hague and Lisbon Systems), Program 9 (Africa, Arab, Asia and the Pacific, Latin America and the Caribbean Countries, Least Developed Countries), Program 10 (Cooperation with Certain Countries in Europe and Asia), Program 11 (The WIPO Academy), Program 19 (Communications), Program 20 (External Offices and Relations), Program 27 (Conference and Language Services) and Program 30 (SMEs and Innovation). [...] wipo.int |
大会第 32 C/71 号决议请总干事汇报采用职位加权 法计 算 的 、每 个 会 员 国 在秘书处的各 职级工作人员的地域分配情况。 unesdoc.unesco.org | In 32 C/Resolution 71, the General Conference requested the Director-General to report on the geographical distribution of the staff in the Secretariat by grade for each Member State, using a post-weighing approach. unesdoc.unesco.org |
我们呼吁安理会肩负 起自己的责任，利用其所掌 握的手段迫使以色列遵守国际法和联合国决议，停止 其使耶路撒冷犹太化的非法计划， 以及在耶路撒冷和 整个巴勒斯坦被占领土遵守《日内瓦第四公约》。 daccess-ods.un.org | We call on the Council to shoulder its responsibility and use [...] means at its disposal to compel Israel to respect international law and United Nations resolutions, end its illegal plans to Judaize Jerusalem and abide by the Fourth Geneva Convention in [...]Jerusalem and throughout the occupied Palestinian territories. daccess-ods.un.org |
与此同时，经验 和做法已显 示，当在实地没有和平可以维护的时候， 不管其保护能力如何，维和行动只限于确保保护自 己，因为能够保护平民的首先是人人都需要的和平， 还有解除武装、复员和重返社会计划 以 及迅速产生效 果、保证进展并确保平民能够离开流离失所者营地并 返回自己的村庄城镇，以便能够恢复正常生活的发展 项目。 daccess-ods.un.org | At the same time, [...] experience and practice have shown that when there is no peace to be keep on the ground, peacekeeping operations, whatever their protection capacity, are restricted to looking out for their own protection, because what protects civilians, above all, is peace, which is something that everyone needs, as are disarmament, demobilization and reintegration programmes, and quick-impact [...]development projects [...]that can guarantee progress and ensure that civilians are able to leave displacement camps and return to their towns and villages, so that they can resume their normal lives. daccess-ods.un.org |
英汉双解词典包含2273206条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。