| 单词 | 会计科目 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 会计科目 noun —account nSee also:会计 n—accountants pl 科目 n—subjects pl • subject n
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融资机制的定义（只是具有特别报告要求 的 会计科目 ， 还是具有单独的人 格？ multilateralfund.org | Definition of a facility (was it just an accounting line with special reporting requirements or did it have a separate personality? multilateralfund.org |
总体来说，各组织在对公共部门会计准则对会计事项和节余的影响的分析、 对会计科目表的 审查以及制定其会计政策手册方面取得明显进展。 daccess-ods.un.org | Overall, organizations made notable progress with the IPSAS impact analysis on [...] transactions and balances, as well as the [...] review of chart of accounts and the development [...]of their accounting policy manual. daccess-ods.un.org |
另一名 P-3 [...] 职等公共部门会计准则干事将侧重于最后确 定 会计科目 表 和 财 务框架的相关要素，确保向负责系统设计的“团结”项目对应方充分说明编制符合 [...]公共部门会计准则的维和行动财务报表的系统要求。 daccess-ods.un.org | The second IPSAS Officer (P-3) would focus on the finalization [...] of the Chart of Accounts and related elements [...]of the financial [...]framework, to ensure that the system requirements to prepare IPSAS-compliant financial statements for peacekeeping operations are fully articulated to the Umoja project counterparts responsible for system design. daccess-ods.un.org |
而由于需要通过手工输出和再处理，以便将按综管系 统 会计科目 表 所 编账 号记录的决算账目转化为按业务活动性质记录的财务报表中列报的结余，也更加 突显了上述自动化方面的欠缺。 daccess-ods.un.org | This insufficient automation was also highlighted by the manual export and reprocessing operations required to transfer the balance accounts, held by account number according to the IMIS accounting chart, to the balances reported in the financial statements, which were kept according to the nature of the operation. daccess-ods.un.org |
已经开始对符合《国际公共部门会计 标准》的详细的会计科目表编 制项目进行初步分析，该科目表应当针对财务报表的每一列明 确指出会计科目表中 的账目由哪些成分构成。 unesdoc.unesco.org | Initial analysis has [...] started on a project to prepare a detailed IPSAS-compliant chart of accounts, which should clearly identify for each line of the financial statements the accounts in the chart of accounts which compose it. unesdoc.unesco.org |
(d) 1 个公共部门会计准则干事，职位(P-3)以支持企业资源规划系统的配置 工作，并制定会计科目表， 确保在企业资源规划系统的设计中，纳入符合公共部 门会计准则的维持和平行动财务报表的系统要求(见 [...] A/65/761，第 429 段)。 daccess-ods.un.org | (d) One IPSAS Officer position (P-3) to support the configuration [...] of the enterprise [...] resource planning system, the development of the Chart of Accounts and for ensuring [...]that the system requirements [...]for IPSAS-compliant financial reports for peacekeeping operations are incorporated into the enterprise resource planning system design (see A/65/761, para. 429). daccess-ods.un.org |
这些建议包括：采用以图集形式表现的多币种报告功能，通过提供商定的报告方 [...] 法满足客户和伙伴方；提高活动层面支出和收入的一致性； 并利用可得的财务 报告工具，以确保正确使用会计科目 表。 daccess-ods.un.org | These included: introducing a multi-currency reporting functionality in Atlas to satisfy clients and partners by providing agreed upon reporting; improving alignment of expenditures and [...] revenue at the activity level; and using available financial reporting tools to ensure [...] correct use of the chart of accounts. daccess-ods.un.org |
由于大多数项目/ 计划都应采用跨部门的方法，有一个国家建议，设定一个从现在起到 C/4 所涉时期结束时，跨学科的工作达到 80%的目标。 unesdoc.unesco.org | Considering that the vast majority of the projects/programmes should be intersectoral, one country suggested to set a target of 80% for interdisciplinary action by the end [...] of the C/4 period. unesdoc.unesco.org |
9.93 2012-2013 年两年期内，本次级方案项下预计预 算外资源 3 531 000 美元将用于支助：(a) 为促进 国际合作和政府间持续的政策制定和对话提供实质性投入；(b) 与国际森林有关的发展的后续行 动，包括与全球森林目标和 国际森林年有关的后续行动；向政府提供政策咨询意见，以及加强国际 组织之间的合作；向闭会期间 的活动和专家组提供实质性支助；以及(c) 为国家代表和主要群体参 加森林论坛会议和有关届会、森 林问题国际论坛提供便利和向多 学 科 森 林 合作伙伴关系提供服务。 daccess-ods.un.org | 9.93 During the biennium 2012-2013, projected extrabudgetary resources of $3,531,000 under this subprogramme will be used to support (a) substantive inputs in fostering international cooperation and continued policy development and [...] dialogue among Governments; (b) [...] follow-up on international forest-related developments, including those related to the Global Objectives on Forests and the International Year of Forests; policy advice to Governments; enhancing cooperation among international organizations; and providing substantive support to intersessional activities and expert groups; and (c) facilitation of the participation of country representatives and major groups in the meetings of the Forum and related sessions, forestry-related international forums and servicing of the multidisciplinary Collaborative Partnership on Forests. daccess-ods.un.org |
关于委员会的结论和建议，他回顾了以下情况： 教 科 文 组 织内部水资源的主要优先 地位的降低令人遗憾；因工作重点数量减少，34 C/5 中国际水文计划预 算未予以明确解释；因 口译和笔译费用较高，建议保留理事 会目 前 所使用的 4 种工作语言；用于预算外资金的管理费 用需要高度灵活性，这笔费用通常比其他机构的管理费用高很多；建议国际水 文 计 划 资 金仅分 配给教科文组 织拥有水科学专门知识的办事处。 unesdoc.unesco.org | With reference to the conclusions and recommendations of the Committee, he recalled the unfortunate downgrading of the principal [...] priority status of [...] water within UNESCO, the lack of clarity regarding the IHP budget in document 34 C/5 due to the reduced number of MLAs, the recommendation on maintaining the four working languages used so far in the Council due to the associated high cost of interpretation and translation, the need for a high flexibility of the overheads applied to extrabudgetary funds which were perceived as much larger than those of some other agencies, and the recommendation that IHP funds should only be decentralized to UNESCO offices with expertise in water sciences. unesdoc.unesco.org |
专家组在 2011 年 11 月 1 日和 2012 年 3 月 2 日与矿产和能源部的会议上 得知，石油领域最重要的变化之一是 ， 目 前 所有收入都直接转入国家账户(据估 计，科特迪瓦石油日产量介于 35 000 至 40 000 万桶之间)。 daccess-ods.un.org | During meetings with the Ministry of Mines on 1 November 2011 and 2 March 2012, the Ministry informed the Group that one of the most [...] important changes in [...] the oil sector is that currently all revenues are transferred directly to the State’s accounts (Ivorian oil production is estimated between 35,000 to 40,000 [...]barrels per day). daccess-ods.un.org |
在本届会议上，社会科学及 人文科学委员会和自然科学委员会审议了 35 C/COM SC/DR.1 号文件所建议的决议（提案国：奥地利、比利时、玻利维亚多民族国、布基纳法 索、刚果、朝鲜民主主义人民共和国、丹麦、吉布提、多米尼加共和国、芬兰、冰岛、利比 亚、立陶宛、卢森堡、马达加斯加、新西兰、荷兰、挪威、帕劳、巴布亚新几内亚、波兰、 葡萄牙、萨摩亚、塞内加尔、斯洛文尼亚、瑞典、图瓦卢和乌拉圭；共同提案国：巴巴多 斯、哥斯达黎加、德国、哈萨克斯坦、拉脱维亚、黎巴嫩、马来西亚、摩纳哥、巴基斯坦、 所罗门群岛、苏里南和赞比亚），要求总干事利用教科文组织独有的跨学科背景，加强教科 文组织在气候变化问题上的专业能力。 unesdoc.unesco.org | During this session, the SHS and SC Commissions examined the resolution proposed in document 35 C/COM SC/DR.1 (submitted by: Austria, Belgium, Plurinational State of Bolivia, Burkina Faso, Congo, Democratic People’s Republic of Korea, Denmark, Djibouti, Dominican Republic, Finland, Iceland, Libya, Lithuania, Luxembourg, Madagascar, New Zealand, Netherlands, Norway, Palau, Papua New Guinea, Poland, Portugal, Samoa, Senegal, Slovenia, Sweden, Tuvalu, Uruguay; co-sponsored by: Barbados, Costa Rica, Germany, Kazakhstan, Latvia, Lebanon, Malaysia, Monaco, Pakistan, Solomon Islands, Suriname, and Zambia), requesting the Director-General to strengthen UNESCO’s specialized capacity on climate change, building upon UNESCO’s unique interdisciplinary profile. unesdoc.unesco.org |
在此方面，为了加强征聘、 外联和职业发展科目前应 对这些新挑战的能力，并考虑到履行这些与外地行动实 施 Inspira 系统有关职能的将是征聘、外联和职业发展科而不是指导和组织 设计 科，拟 议调动人力资源干事(1 个 P-4、1 个 P-3)和人力资源助理(1 个一般事务(其 他职等))3 个续设员额至总部征聘、外联和职业发展科履行这些职责。 daccess-ods.un.org | In this context, in order to [...] strengthen the current capacity of the Recruitment, Outreach and Career Development Section to address these new challenges, and given that the functions related to the implementation of Inspira for field operations are to be carried out by the Recruitment, Outreach and Career Development Section rather than the Guidance and Organizational Design Section, it is proposed [...]that three continuing [...]posts, of Human Resources Officer (1 P-4 and 1 P-3) and Human Resources Assistant (1 GS (OL)) be redeployed to the Recruitment, Outreach and Career Development Section at Headquarters to assume these responsibilities. daccess-ods.un.org |
咨询委员会目前收 到的报告(A/64/532)提供了标准化出入控制项目 的最新实施状况，以及 2010-2011 两年期拟议方案预算订正估计数，这 些订正数参照了独立小组的报告以及安全和安保部管理审查的结果。 daccess-ods.un.org | The report currently before the Advisory Committee (A/64/532) provides an update on the status of the implementation of the standardized access control project and revised estimates under [...] the proposed programme [...]budget for the biennium 2010–2011, drawing on the outcome of the report of the Independent Panel and the management review of the Department of Safety and Security. daccess-ods.un.org |
秘 书 长 先 前 关 于 企 业 资 源 规 划 系 统 实 施 战 略 的 提 案 (A/62/510/Rev.1，第 40 至 45 段)建议，企业资源规划项目的设计、建 立、测试和部署将分两波进行：第一波为期 30 个月，于 2010 年底完 成，建立遵守《国际公共部门会计准 则》(《公共部 门 会计 准 则》)所需 要的财务、人力资源、采购和资产管理等核心功能；第二波为期 24 个 月，主要是成果管理制、风险管理、运输和差旅等其余功能的设计-建 立-测试-部署。 daccess-ods.un.org | The Secretary-General’s previous proposals on the ERP implementation strategy (A/62/510/Rev.1, paras. [...] 40–45) suggested that the ERP [...] project would be designed, built, tested and deployed in two waves: the first to be completed over a 30-month period by the end of 2010, for the core finance, human resources, procurement and asset management functions required for compliance with the International Public Sector Accounting Standards [...](IPSAS); and a second wave over a 24-month [...]period for design-build-test-deployment of the remaining functions, such as results-based management, risk management, transportation and travel. daccess-ods.un.org |
在这种情况下，拟议将 P-4 职等行政管理干事员额改为审计反应 和调查委 员 会科 员 额 ，为调查委员会 股提供指导和支助，以便有效地管理该股的活动，跟踪落实情况和分析调查委 [...] 员会的建议。 daccess-ods.un.org | In this context, it is proposed that the Administrative Management Officer [...] post at the P-4 level be [...] reassigned to the Audit Response and Board of Inquiry Section to [...]provide guidance and support to [...]the Board of Inquiry Unit, in order to effectively manage the Unit’s activities, track the implementation and analyse the recommendations of boards of inquiry. daccess-ods.un.org |
信息和通信技术审计科目前的 人员编制包括由支助账户供资的 1 个续设员 额(P-4)和 1 个一般临时人员职位。 daccess-ods.un.org | The current staffing establishment of the Information and Communications Technology Audit Section comprises [...] one continuing post [...](P-4) and one general temporary assistance position funded from the support account. daccess-ods.un.org |
在本报告所述期间，行政首长协调理事会处理了其他若干跨领域议题，包括 联合国系统对经济及社会理事会的贡献、全系统一致性、与联合检查组的协作、 联合国第二个消除贫穷十年(2008-2017) 、 科 学 和 技术、以及国际公共部 门 会计 准则。 daccess-ods.un.org | The Board addressed several other cross-cutting issues during the reporting period, including the United Nations system’s contribution to the Economic and Social Council, system-wide coherence, collaboration with the Joint Inspection Unit, the Second United Nations Decade for [...] the Eradication of [...] Poverty (2008-2017), science and technology, and the International Public Sector Accounting Standards. daccess-ods.un.org |
在这方面，该代表团认 为，委员会应探索今后与联合国其他机构开展合作的方式，这些机构包括联合 国工业发展组织（工发组织）、联合国贸易和发展会议（贸发会议）、联合国环 境规划署（环境规划署）和经济及社会理 事 会科 学 和 技术促进发展委员会，从 而找到如何使空间技术促进实现千年发 展 目 标 以 及实现各会员国在联合国可持 续发展大会（“里约+20”）结束时所作政治承诺可能产生的任何未来发展目标的 方法。 daccess-ods.un.org | In that context, that delegation was of the view that the Committee should explore ways to cooperate in the future with other United Nations bodies, such as the United Nations Industrial Development Organization (UNIDO), the United Nations Conference on Trade and Development (UNCTAD), the United Nations Environment [...] Programme (UNEP) and [...] the Commission on Science and Technology for Development of the Economic and Social Council, in order to find ways in which space technology could contribute to the achievement of the Millennium Development Goals and any future development targets that might [...]result from political [...]commitments undertaken by Member States upon the conclusion of the United Nations Conference on Sustainable Development (Rio+20). daccess-ods.un.org |
尽管国际公共部门会计标准 采取首次认为这类资产可列入 账 目 的 方 案，但 联合国系统行政首长委员会（CEB）的一个附属机构高级管理委员会却赞 成 会 计 标准特别工 作组的建议“不承认遗产资产，但如国际公共部门会计标准委员会进一步就报告遗产资产的 必要性开展工作，将重新考虑该政策”。 unesdoc.unesco.org | Although IPSAS gives the option that these assets can be brought into account on first-time recognition, the High-Level Committee of Management, a subsidiary body of the Chief Executives Board (CEB) of [...] the United Nations system, has [...]endorsed the proposal made by the Accounting Standards Task Force which stated “Do not recognize heritage assets, but reconsider the policy when the IPSAS Board has done further work on requirements for reporting heritage assets”. unesdoc.unesco.org |
非洲经济委员会目前正在对各种可选 计 算 方 法进行 审查，并在拟定计算准则，以及协助促成非洲参照基准的第一次正式计算。 daccess-ods.un.org | The Commission is currently undertaking the review of alternative computation methods [...] and the development of guidelines for the computations as well as assisting [...]in enabling the first official computation of Africa’s reference frame. daccess-ods.un.org |
该项目计划延续至下两个双年度，可以在该项目下举办国际生物化学 和分子生物学联盟/国际基础科学计划 （ IUBMB/IBSP）分子和细胞生物学方面的高级培训学 校，如 2008 年在赫曼努斯（南非）举办的感染的分子和细胞学基础的培训学校或计划于 2009 年在新德里（印度）举办的关于自身免疫疾病的分子生物学的培训学校。 unesdoc.unesco.org | The project, which is planned to continue during the next two biennia, may incorporate IUBMB/IBSP advanced schools in molecular and cell biology such as [...] that held in 2008 [...]in Hermanus (South Africa) on Molecular and Cellular Basis of Infection, or the one planned for 2009 in New Delhi (India) on Molecular Biology of Autoimmune Diseases. unesdoc.unesco.org |
2008 年举办的活动包括：蒙特里 国际研究学院和詹姆斯·马丁不扩散研究中心主办的题为“迈向 2010 年：《非洲 无核武器区条约》在加强《不扩散条约》的裁 军 目 标 方面的作用”的区域研讨会； “国际原子能机构面为核材料和活动有限的加勒比国家建立的强化保障体系区 域研讨会”；以及拉丁美洲社会科学 研 究院及挪威和智利政府主办的“核挑战” 研讨会。 daccess-ods.un.org | Activities conducted in 2008 include the regional seminar “Towards 2010: the Role of the African Nuclear-Weapon-Free Zone Treaty in Strengthening the Disarmament Objectives of the Non-Proliferation Treaty”, organized by the Monterey Institute of International Studies and the James Martin Center for Non-Proliferation Studies; the “Regional Seminar on the Strengthened [...] International Atomic Energy Agency (IAEA) [...] Safeguards System for Caribbean States with Limited Nuclear Material and Activities”; and the “Nuclear Challenges” seminar organized by the Facultad Latinoamericana de Ciencias Sociales and the Governments of Norway and Chile. daccess-ods.un.org |
在 2 月 29 日第 4 次会议上，委员会面前有秘书长关于天然气统计数据 汇编的报告(E/CN.3/2012/10)，委员会还听取了联合国统计司工业和能源 统 计科 科长的介绍性发言。 daccess-ods.un.org | At its 4th meeting, on 29 February, the Commission had before it the report of the Secretary-General on the compilation of natural gas statistics (E/CN.3/2012/10), and heard an introductory statement by the Chief of the Industrial and Energy Statistics Section of the United Nations Statistics Division. daccess-ods.un.org |
协会与各级政府、森林行业协会、科 研 和教育机构及其他土著人组织合作， 以实现其目标，其重点是按照第一民族议会所表达的自决和自力更生的目标，为 土著人开展现代林业管理制定适当的工具。 daccess-ods.un.org | The Association has cooperated with various levels of government, forest industry associations, research and educational institutions and [...] other aboriginal organizations to achieve its objectives, with a focus on building appropriate tools for [...]contemporary forest management by aboriginal people consistent with the goals of self-determination and self-reliance as expressed by the Assembly of First Nations. 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 |
当前，“公民教育”课程是作为义务 性 科目 来 推 行的，目的在于向摩尔多 瓦公民提供有关当今世界复杂结构方面的培训，使之获得有关基本人权和义务的 知识，并培养在日常生活中行使人权和义务的技能；依据一般的人的价值和民主 价值接受教育；建立对社会行动 的责任感；培养公民意识。 daccess-ods.un.org | Currently, the "Civic education" Course is implemented as a compulsory subject, aimed at training Moldovan citizens in the complex construction of the contemporary world: acquisition of the knowledge about fundamental human rights and duties and shaping the skills to implement them in everyday life; education based on general [...] human and democratic values; building [...]the sense of responsibility for social actions; cultivating the civic sense. daccess-ods.un.org |
我们利用从评估与会计有关 的内部控制制度所得到的认识，评估财务报表重 大错报的风险，选择分析性审计程序的性质、范围和时机以及要为每个 审 计目的 进行的测试的细节。 daccess-ods.un.org | The insights gained upon the [...] assessment of the accounting-related internal control system were used for assessing the risks of material misstatements in the financial statements and for selection of the nature, extent and timing of the analytical audit procedures and tests of the details to be performed for the individual audit objectives. daccess-ods.un.org |
目前正在实施“拉脱维亚法院 现代化”项目，计划在 法庭诉讼中引进和使用音频和视 频 会 议 ，提高法庭费用管 理水平，提升法庭程序效率，改进信息和服务的提供。 daccess-ods.un.org | Presently, the project ‘Modernization of Courts in Latvia’ is underway, whereby it is planned to introduce and [...] utilize audio and video [...]conferencing in court proceedings, improve the administration of court expenses, improve the efficiency of court procedures, and improve accessibility to information and services. daccess-ods.un.org |
总部外协调局以某个地区作为试点，开始‘绘 制’教科文组织专门知识网络图，这项工作对各多国 办事处尤为重要，因为它们显然需要与境内没有教科 文组织办事处的会员国共同开展多学 科计 划。 unesdoc.unesco.org | BFC has begun, on a pilot basis, to “map” the network of UNESCO’s expertise in one region – a task that is particularly important for clusters which, by definition, have to work on multidisciplinary programmes with Member States where there are no UNESCO offices. unesdoc.unesco.org |
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