| 单词 | 会计长 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 会计长 noun —comptroller nSee also:会计 n—accountants pl 会长—president of a club, committee etc
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如由会计长、法 律事务办公室主任和教科文组织内部审计员查实《手册》的规定 [...] 和做法是否与总法制原则背道而驰。 unesdoc.unesco.org | The Comptroller, the Director [...] of the Office of International Standards and Legal Affairs and the Internal Auditor of UNESCO [...]must therefore ensure that the rules contained in the Administrative Manual and the Organization’s practices are consistent with the general principles of law. unesdoc.unesco.org |
会计长及其 他管理 层代表可应委员会或委员会主席要求出席委员会会议或部分会议。 unesdoc.unesco.org | The Comptroller and other management [...] representatives may attend the meetings or parts of the meeting as requested by the Committee or its Chairperson. unesdoc.unesco.org |
(i) 会计长的角 色，即作为遵守本组织的程序和内部监督的管理者，今后被正式承认， [...] 会计处成为一个全权的中心部门，即会计局直接向总干事报告。 unesdoc.unesco.org | (i) The Comptroller’s key role as the [...] official answerable for internal control and for compliance with the Organization’s [...]procedures has now been recognized, and the Division of the Comptroller (DCO) has become the Bureau of the Comptroller (BOC), a central service in its own right, reporting directly to the Director-General. unesdoc.unesco.org |
行政干事与会计长之间联 系的加强对于解决争端显得尤为重要。 unesdoc.unesco.org | A stronger link between Administrative [...] Officers and the Comptroller, especially for [...]the settlement of disputes, seems all the more essential. unesdoc.unesco.org |
我们正在拟定一封将寄给会计长办公 室和信息系统和电讯处涉及管理问题的详尽信 函。 unesdoc.unesco.org | We are in the process of finalizing a detailed management letter that will [...] be sent to the Comptroller’s Office and [...]the Division of Information Systems and Telecommunications. unesdoc.unesco.org |
我们希望这些条例将会提供给教科文组织 的 会计长 ， 根据条例将聘用一位会计管理从 俄罗斯联邦获得的财务拨款；资金帐户将接受俄罗斯联邦的审计程序；所有相关的书面报告 将提供给研究所所长；会计将向 教科文组 织 会计长 、 研 究所行政干事提供定期报告；根据事 先提出的要求，以合理的间隔时间，向教科文组织外聘审计员和内部审计员提供帐户供其审 查。 unesdoc.unesco.org | It is hoped that these rules will become available to [...] the UNESCO Comptroller, that an accountant will be employed for the administration of the financial allocation received from the Russian Federation, that the account will be subject to the audit procedures of the Russian Federation, that any written reports will be made available to the IITE’s Director, that the accountant will present periodical reports in an acceptable format to the UNESCO Comptroller and to the AO [...]of the IITE, and that [...]the account will be opened to review by the external and internal auditors of UNESCO at reasonable intervals and on prior request. unesdoc.unesco.org |
(i) 在行政干事独立性方面，对于他们的职业生涯进行了深入的思考， 由 会计长 和 副 总 干事共同在下一个两年期对他们进行双重的评价。 unesdoc.unesco.org | (i) As regards the independence of Administrative Officers, consideration is being given to their career [...] development, and dual [...] appraisal by the Comptroller and the Assistant Director-General will be introduced [...]during the next biennium. unesdoc.unesco.org |
会计 处及会计长的作 用在内部财务控制体系中的重新定义似乎是必不可少的。 unesdoc.unesco.org | A redefinition of the role assigned to this [...] division and the Comptroller in regard to [...]the internal financial control system also seemed essential. unesdoc.unesco.org |
第一个阶段历时三个月（资格认 [...] 定阶段），目标是基本保证选中的各办事处具备包括内部控制在内的一些基本能力，以 便会 计长能够授权各工作人员将有关交易事项直接记录进 [...]FABS 系统中。 unesdoc.unesco.org | The objective of the first three-month stage (accreditation period) is to have reasonable assurance that target offices have basic capacities, including [...] internal controls, to allow delegation of [...] authority by the Comptroller to individual [...]staff members for posting transactions directly into FABS. unesdoc.unesco.org |
1 总体上来说，进步体现在一些主要方面，比 如 会计长 在 本组织内的定位、对特例适用程序 的阐述和合同委员会的运行。 unesdoc.unesco.org | Decisions and action were taken by the Organization [...] as a result.1 General progress has been recorded on important points such as the position of the Comptroller within the Organization, [...]clarification [...]of procedures applicable to waivers, and the operation of the Contracts Committee. unesdoc.unesco.org |
伊朗伊斯兰共和国大使及常驻教 科文组织代表在 2003 年 1 月 [...] 20 日的信件中确认资助此奖项，并对 会计长 提 出 将向教科文组 织提供 50，000 美元以支付该奖项本双年度的全部运作费用。 unesdoc.unesco.org | In a letter dated 20 January 2003, the Ambassador and Permanent Delegate of the Islamic Republic of Iran to UNESCO [...] confirmed the offer of the Prize and [...] addressed to the Comptroller the amount of [...]US $50,000 payable to UNESCO to fully cover [...]the operating costs of the Prize during the current biennium. unesdoc.unesco.org |
有 29 个与工作人员协会、协会或协作机构15 的特定活动 有关的银行账户的日常管理由这些机构管理，但行政管理（开户、转账、关闭、签字许可 权）由会计长负责 ，这样，这些账户以后就输入 由 会计长 监 督 的银行账户中央数据库。 unesdoc.unesco.org | Accordingly, 29 bank accounts relating to staff associations, particular events run by the associations or by associated bodies,15 which are managed daily by those bodies but administratively (opening, transfers, [...] closure, signature [...] authorizations) by the Comptroller, have now been recorded in the centralized database of bank accounts monitored by the Comptroller. unesdoc.unesco.org |
他们还认为，管理委员会应该 更加及时地向利益相关者提供更丰富的信息，并认为管理委员会与人力资源管理局 和 会计长 办公 室所属部门等多个部门之间的作用和职责划分不够明确。 unesdoc.unesco.org | They also felt that the Board of Management should provide better information on a more timely basis to stakeholders and that roles and responsibilities between the Board of Management and various departments such as the Bureau of Human Resources Management and the Department of the Comptroller’s Office are not clear. unesdoc.unesco.org |
由会计长主持 及 由预算局（DIR/BB ）局长、内部监督办公室（DIR/IOS ）主任和法律事务办公室 （DIR/LA）主任组成的合同委员会应将其有关建议提交行政助理总干事（ADG/ADM）批 准。 unesdoc.unesco.org | The Contracts Committee chaired by the Comptroller and including [...] the Director of the Bureau of the Budget (DIR/BB), the [...]Director of the Office of Internal Oversight (DIR/IOS), and the Director of the Office of Legal Affairs (DIR/LA), submits its recommendations to the Assistant Director-General for Administration (ADG/ADM) for approval. unesdoc.unesco.org |
财务监督薄弱和违章违规的明显例子有：未 经 会计长 批 准就开设银行账户或更改银行 签名者名单；支票只由一人而不是两人同时签发，迟迟不与银行核对账目以及对银行对账单 上长期未结算的项目缺乏跟踪和监督。 unesdoc.unesco.org | Weak financial control and non-compliance with rules and regulations was evident from the opening of bank accounts and revision to bank signatory panels without authorization from the Comptroller, signing of cheques by a single signatory instead of two, delays in performing bank reconciliations and weak monitoring of long outstanding items in the bank reconciliation. unesdoc.unesco.org |
会计局和总干事室的关系完全符合内部监督的良好 做法，使得会计长在提 供信息方面扮演了必要的角色，在发生紧急情况的时候监督本组织的行 [...] 动，使之与相关的条例和程序相一致。 unesdoc.unesco.org | This is consistent with good practice in internal control [...] and allows the Comptroller to play an essential [...]role in reporting on and, if necessary, [...]sounding the alarm about the Organization’s transactions and their compliance with rules and procedures. unesdoc.unesco.org |
总部外协调办事处负责行政支持和其他方面的工作，同时总部外办事处主任 [...] 在履行代表职能方面酌情向对外关系与合作部助理总干事或非洲部助理总干事负责，在加强 财务管制方面向会计长负责 ，在实施与人力和财力资源事项以及其他重大事项有关的各项计 [...] 划方面向计划部门助理总干事负责，并且直接向总干事通报各种政治事项。 unesdoc.unesco.org | In addition, both NPOs and consultants [...] face the challenge of a steep learning curve on UNESCO programme priorities and procedures, and on UNCT dynamics. unesdoc.unesco.org |
因此，只有 35 C/95 号决议实际提及医疗保险基金，而第 XI 章所述研究并不是第 34 C/73 [...] 号决议规定的对没有资金保证的债务的精算，正 如 会计长 在 医 疗保险基金年度财务 报表中所说明，这项精算是另一项单独研究。 unesdoc.unesco.org | Thus only 35 C/Resolution 95 actually refers to the Medical Benefits Fund (MBF) and the study referred to in Chapter XI is not the actuarial study on unfunded liabilities referred to in 34 [...] C/Resolution 73, which is a separate and independent study, as [...] indicated by the Comptroller in the annual MBF [...]Financial Statements. unesdoc.unesco.org |
但是有些规定尚未在具体文件中加以明确：(a) 负责人员的任命方式（由会计长单独 决定） 和代理人的任命方式及他们的职责和不能兼任的职务；(b) [...] 所负责的最高开支额16 和开支类 别17 ；(c) 资金的最高额；以及(d) 补充该账户的方式。 unesdoc.unesco.org | Specific texts have not yet, however, been drafted to cover rules on: (a) procedures for appointing the person [...] responsible (individual decision taken [...] formally by the Comptroller) and the alternate, [...]and definition of the responsibilities [...]and incompatibilities attaching to such duties; (b) the maximum amount of expenditure payable16 and the type of expenditure borne;17 (c) the maximum petty cash fund amount; and (d) procedures for the replenishment of the fund. unesdoc.unesco.org |
应当加强行政干事（AO）的独立性：一方面提高这个职位的级别，以真正抑制签发拨 [...] 款命令者的权力，同时重申 AO 归会计处领导，并重申该处和会计长 在 内部财务管理系统和 在执行《财务条例》第 [...]10.1 条 d）款1 方面的作用。 unesdoc.unesco.org | The independence of Administrative Officers (AO) must be strengthened by reclassifying their posts in terms of grade, thus providing a genuine counterweight to the power of those ordering expenditure, by reasserting the supervisory link to the Division of the Comptroller, and by [...] reaffirming the role vested in that [...] Division and in the Comptroller in regard to [...]the internal financial control system and [...]in the implementation of Article 10.1(d) of the Financial Regulations.1 The person responsible for internal financial control (AO) is not always in a position to enforce compliance with the Organization’s regulations. unesdoc.unesco.org |
全国人大行使下列职权：修改宪法；监督宪法的实施；制定和修改法律；选 [...] 举或罢免中华人民共和国主席、副主席、中央军事委员会主席、最高人民法院院 长、最高人民检察院检察长；任命或罢免国务院总理、副总理、国务委员、各部 部长、各委员会主任、审计长、秘 书长等。 daccess-ods.un.org | The functions and powers and powers of the Congress include amending the Constitution; supervising the enforcement of the Constitution; drafting and amending legislation; electing or removing the President and Vice-President of the People’s Republic of China as well as the Chairman of the Central Military Commission, the President of the Supreme People’s Court and the Procurator-General of the Supreme People’s Procuratorate; and appointing or removing the Premier, Vice-Premiers, State Councillors, [...] Ministers in charge of Ministries or [...] Commissions, and the Auditor-General and the Secretary-General of the State Council. daccess-ods.un.org |
财务和行政管理司(会计事务处)副处 长 介 绍 了关于执行国际公共部 门 会计 准 则(公共部门会计准则)的最新情况(E/ICEF/2010/AB/L.2)，总结在四个过渡领 域取得的进展：政策制定，这是第一个过渡领域，正在推动其他过渡领域的活动。 daccess-ods.un.org | The Deputy Director (Accounting Services) of the Division of Financial and Administrative Management [...] presented the update on the [...]implementation of the International Public Sector Accounting Standards (IPSAS) (E/ICEF/2010/AB/L.2), summarizing progress in the four areas of transition: policy development, the first area of transition, is driving the activities of all other areas of transition. daccess-ods.un.org |
兹鼓励大会和会议管理部、行政和预算问题咨询委员会、第五委 员 会 和 联合 国主计长采取 必要措施，加强联合国日内瓦办事处的文件处理能力，特别是翻译 和编辑能力。 daccess-ods.un.org | The Department for General Assembly and Conference Management, the Advisory Committee on Administrative and Budgetary Questions, the Fifth Committee and the United Nations Controller are encouraged to take the measures necessary to strengthen the documentation processing capacity of the United Nations Office at Geneva, in particular its translating and editing capacity. daccess-ods.un.org |
国家主席根据全国人大和全国人大常委会 [...] 的决定，公布法律，任免国务院总理、副总理、国务委员、各部部长、各委 员会 主任、审计长、秘 书长，授予国家的勋章和荣誉称号，发布特赦令，宣布进入紧 [...] 急状态，宣布战争状态，发布动员令；代表中华人民共和国，进行国事活动，接 [...] 受外国使节；根据全国人民代表大会常务委员会的决定，派遣和召回驻外全权代 表，批准和废除同外国缔结的条约和重要协定。 daccess-ods.un.org | Pursuant to the decisions of the National People’s Congress and its Standing Committee, the State President promulgates statutes; [...] appoints and removes the Premier, [...] Vice-Premiers, State Councillors, Ministers in charge of [...]Ministries or Commissions, and the Auditor-General [...]and the Secretary-General of the State Council; confers State medals and titles of honour; issues orders of special pardons; proclaims martial law; proclaims states of war; and issues mobilization orders. 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 |
秘书长在其报告(A/64/380)第 63 段中提供了关于在联合国秘书处和 各特派团内与企业资源规划同时执行的几个相关举措的信息，其中包 括：《公共部门会计准则 》的实施，人才管理系统(征聘和人员配置)， 精益六西格玛(非系统程序改进)，企业内容管理和客户关系管理，以及 为维持和平职能服务的燃料管理系统和口粮管理系统。 daccess-ods.un.org | In paragraph 63 of his report (A/64/380), the Secretary-General provides information on a number of related initiatives being implemented concurrently with ERP within the United Nations Secretariat and missions, including: IPSAS implementation, the talent management system (recruitment and staffing), Lean Six Sigma (non-systems process improvement), enterprise content management and customer relationship management, as well as a fuel management system and a rations management system for peacekeeping functions. daccess-ods.un.org |
净减少额反映大多数支出用途项下的减少额，包括咨 询人项下的 242 800 美元，其主要原因是尽可能增加对内部专门知识的使用；专 家项下的 104 700 美元，主要原因是尽可能合并会议或减少专家数量 和 会 议 持续 时间的协同努力；工作人员差旅项下的 121 200 美元，其主要原因是增加对视频 会议的 使用、尽可能合并差旅和(或)减少差旅时间；订约承办事务项下的 460 800 美元，其主要原因是更多使用电子手段传播出版物；家具和设备项下的 111 000 美元，原因是通过延长家具 和设备的使用时间减少对更换家具和办公设备的需 求；以及赠款和捐款项下的 781 600 美元，其主要原因是终止了与国际电 子 计算 中心的合同。 daccess-ods.un.org | The net decrease reflects reductions under most objects of expenditure, including $242,800 under consultants, mainly as a consequence of the increased use of in-house expertise, where possible; $104,700 under experts, resulting mainly from concerted efforts to combine meetings or reduce the number of experts and the duration of meetings, whenever possible; $121,200 under travel of staff, mainly [...] attributable to increased utilization [...] of video conferencing, combining trips and/or reducing the duration of travel as much as possible; $460,800 under contractual services, primarily owing to increased utilization of electronic means of disseminating publications; $111,000 under furniture and equipment, reflecting reduced requirements for the replacement of furniture and office equipment resulting from extending the lifespan of furniture and equipment; and $781,600 under grants and contributions, mainly owing to the termination of the contract with the International Computing Centre. daccess-ods.un.org |
此外，如上文第 2 段所述，根据大会第 63/266 号 决议，秘书长已在他的报告中列入 2010-2011 两年期特别政治任务预算 总额的预测数据，他估计可能 高达约 1 148 739 700 美元，比 2010-2011 两年期拟议方案预算中的特别政治任务经费多出 319 811 300 美元(见 A/64/349，第 78 段和附件三)。 daccess-ods.un.org | Furthermore, as noted in paragraph 2 above, pursuant to General Assembly resolution 63/266, the Secretary-General has included in his report a projection of the total budget for special political missions for the biennium 2010–2011, which he estimates could amount to some $1,148,739,700, or $319,811,300 more than the provision for special political missions in the proposed programme budget for the biennium 2010–2011 (see A/64/349, para. 78 and annex III). 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（CE B）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 |
与其他内部和外部可靠性担保人之间的协调，对于内部审计人员而言，主要通 过与行政首长、主计长和监督办公室 的 会 议 ， 有时也通过与审计/监督委 员 会 和 管 理委 员会、调查和道德办公室的会议，最后才是通过与外部审计人员的会议。 daccess-ods.un.org | Coordination with other internal [...] and external [...] providers of assurance takes place, in the case of internal auditors, more regularly through meetings with the executive [...]heads, the controller, [...]the evaluation office, and to a lesser extent with the audit/oversight and management committees, the investigation and ethics office and lastly with external auditors. daccess-ods.un.org |
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