| 单词 | 分类账 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 分类账 noun —ledger nSee also:分类 n—classifications pl • classify n • segment n • categorization n • sort n 分账—share profits (or debt) 账 n—account n • debt n 账—bill
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所发现的弱点可能导致非洲区域办无法发现和防止小额现金管理不善以 及小额现金出纳/分类账不完整的情况。 daccess-ods.un.org | The weaknesses identified may result in the Africa Regional Office not being able to detect and prevent mismanagement of petty cash, and in an incomplete petty cash register/ledger. daccess-ods.un.org |
比如，财务报表的不同表格并不是从 总 分类账 目 结算 差额中自动获取得来，如果更注重综合全面的方针这是可以做到的。 unesdoc.unesco.org | For example, the various tables in the financial statements are [...] not automatically drawn from the overall [...] balance sheet of accounts, as might be the [...]case in a more integrated situation. unesdoc.unesco.org |
此外，该办事 处将确保小额现金分类账每周 更新一次，并由一名高级官员定期进行突击现金盘 点。 daccess-ods.un.org | Furthermore, the Office will ensure that the petty cash ledger is updated weekly and surprise cash counts will be performed by a senior official on a regular basis. daccess-ods.un.org |
在审查项目厅与客户之间的项目协 议时，并通过审查 Atlas 中的项目资料，审计委员会注意到已根据 总 分类账 /财 务 报告重新编制预算，并对其进行调整，使之与这些期间实际产生的支出数额相 等，并远低于原订预算。 daccess-ods.un.org | Upon review of the project agreement between UNOPS and the client, as well as through a review of the project information in Atlas, the Board noted that the budget per the general ledger/financial reports was overwritten and adjusted to equal the amount of expenditure actually incurred during the periods, and was well below the budget originally established. daccess-ods.un.org |
项目厅在其报告(A/63/5/Add.10)第 205 [...] 段中，同意审计委员会的建议， 即应：(a) 执行政策，以确保所有业务中心按照规定的格式和细节每月提交可在 当地收回的垫款分类账；(b ) 在月底程序中包括对可在当地收回的垫款进行审 查。 daccess-ods.un.org | In paragraph 205 of its report A/63/5/Add.10, UNOPS agreed with the Board’s recommendation (a) to implement policies to ensure that all operations centres submit, on a monthly [...] basis, advances [...] recoverable locally ledgers in the required format and detail; and (b) to include as part of month-end [...]procedures the review [...]of advances recoverable locally. daccess-ods.un.org |
审计委员会注意到，26%的总分类账收 入 分录以及 1%的总分类账支出分录 是通过记账凭单分录方式记录的，这主要是因为综管系统存在局限。 daccess-ods.un.org | The Board noted that 26 per cent of general ledger entries for income and 1 per cent of those for expenditure had been recorded through journal voucher entries, which was due mainly to a limitation of the IMIS system. daccess-ods.un.org |
外勤预算和财务司外勤系统支助股目前的人员编制的构成是支助账户供 资的 6 个续设员额(1 个 P-4、2 个 P-3、1 个 P-2、2 个一般事务(其他职等))，为 总分类账和工 资单应用程序提供技术软件和流程支持，这些应用程序是重要的外 地财务信息技术系统，是外勤部支持的所有外地行动的关键系统。 daccess-ods.un.org | The current staffing establishment of the Field System Support Unit of the Field Budget and Finance Division comprises 6 continuing posts (1 P-4, 2 P-3, 1 P-2, 2 GS (OL)) funded from the support account. daccess-ods.un.org |
审计委员会进一步注意到，未提供概括了 总 分类账 ， 把 详细的试算表与财务 报表、尤其是资产负债表项目相联系且有助于适当制表的详细做法和附表。 daccess-ods.un.org | The Board further noted that detailed workings and schedules that summarize the general ledger, and link the detailed trial balance to the financial statements, especially for balance sheet items, that would facilitate adequate mapping, were not available. daccess-ods.un.org |
年底使用 excel 表汇总得出 2 [...] 010 万美元应 收捐款，然后由账户司记录在总 分类账 内 (财务管理系统)。 daccess-ods.un.org | The contributions receivable amount of $20.1 million was aggregated by using Excel spreadsheets at [...] year end, which was subsequently recorded in the general ledger (financial [...] management system) by the Accounts Division. daccess-ods.un.org |
根据分阶段建立全球外勤支助战略的计划，对现设在该司在总部的外勤系 统支助股的总分类账和工 资单流程等外地财务技术系统的技术支持，将由设在后 勤基地的全球服务中心管理，直接隶属后勤基地。 daccess-ods.un.org | In line with the phased establishment of the global field support strategy, technical support for [...] field financial [...] technology systems such as for the general ledger and payroll processes, currently located in the Field [...]System Support Unit, [...]at Headquarters, would be managed by the global service centre at UNLB, with a direct reporting line to UNLB. daccess-ods.un.org |
在养恤基金，委员会对养恤金给付(养恤金管理系统)及 总 分类账 ( L a wson) 系统实行的信息技术控制进行了一般控制审查，并注意到该基金的用户账户管理 程序和改变控制程序出现缺陷。 daccess-ods.un.org | At UNJSPF, the Board performed a general controls review of the information technology controls around the benefits payments payroll (Pensys) and the general ledger (Lawson) systems and noted shortcomings in the Fund’s user account management procedures and change control procedures. daccess-ods.un.org |
在非洲区域办，审计委员会要求该区域有定额备用金账户的所有业务中心 都提供可在当地收回的垫款分类账和 账 龄 分 析报告。 daccess-ods.un.org | At the Africa Regional Office, the Board requested the [...] advances recoverable locally ledger and the ageing report for all the operations [...] centres in the region with imprest accounts. daccess-ods.un.org |
(d) 副秘书长/执行主任可安排电子或数字核查办法， 但 分类账 及 有 关支付 系统须有适当的保障措施，以确保核查流程的完整性。 daccess-ods.un.org | (d) The Under-Secretary-General/Executive Director may arrange for an electronic/digital verification process, provided that the ledger and the associated payment system have adequate safeguards to ensure the integrity of the verification process. daccess-ods.un.org |
存入短期票据的妇女署资金应列入单独的妇女 署 分类账 ， 其 中要有相关细 节，并在妇女署的财务账户和报告中列为妇女署资产。 daccess-ods.un.org | Funds for UN-Women placed in short-term [...] instruments shall be registered with [...] relevant details in a separate ledger for UN-Women [...]and shall be included as assets of [...]UN-Women in the financial accounts and reports of UN-Women. daccess-ods.un.org |
在该附件中，行预咨委 [...] 会提供了一份清单，包括以下人力资源和财务职能：(a) 外勤人力资源：叙级、 [...] 征聘、上岗、合同管理、人员编制和专家组、人员福利和待遇行政管理、综合报 到/离职；(b) 外勤财务和预算：初步预算编制、总 分类账 、 应付款、应收款、 工资单、金库。 daccess-ods.un.org | In that annex, the Committee had provided a list including the following human resources and finance functions: (a) field human resources: classification; recruitment; on-boarding; contract management; staffing and expert panels; staff benefits and entitlements administration; and integrated check-in/check-out; and (b) field [...] finance and budget: initial budget [...] preparation; general ledger; accounts payable; accounts receivable; [...]payroll; and treasury. daccess-ods.un.org |
难民署同意审计委员会的以下建议：(a) 确保银行往来调节没有遗漏；(b) 解决未予以说明的银行确认书和总 分类账 之 间 的差额问题。 daccess-ods.un.org | UNHCR agreed with the Board’s [...] recommendation that it (a) ensure [...] that bank reconciliations are exhaustive and (b) resolve unexplained differences between bank [...]confirmation statements and the general ledger. daccess-ods.un.org |
(e) 执行主任可安排电子/数字承付流程，但须规定付 款 分类账 和 相 关付款 系统有适当的保障措施，确保承付流程具有本细则所要求的完整性。 daccess-ods.un.org | (e) The Executive Director may arrange for an electronic/digital committing process provided that the payments ledger and the associated payment system have adequate safeguards to ensure the integrity of the committing process as required by this rule. daccess-ods.un.org |
外勤系统支助股对总分类账和工资单流程等重要的外地财务技术系统提 供技术软件和程序支持，设有 6 个员额(1 个 P-4，2 个 P-3，1 个 P-2，2 个一般 事务(其他职等))。 daccess-ods.un.org | The Field System Support Unit, which provides technical software and process support to key field finance information technology systems, including the general ledger and payroll applications, includes 6 posts (1 P-4, 2 P-3, 1 P-2, 2 General Service (Other level)). daccess-ods.un.org |
也将立即着手改进工作，尽量减少使用手动调整，并 在年底结账工作单的总分类账目分类 中 提 供更透明的审计跟踪。 unesdoc.unesco.org | Improvements however will be undertaken immediately to minimize off-line manual adjustments and to [...] provide more transparent audit [...] trails in the classification of general ledger accounts on worksheets [...]at year-end closures. unesdoc.unesco.org |
在未执行的 7 [...] 项建议中，审计委员会尤其表示关切的是 2009 年提出的一项建议，即难民署应 进行详尽的银行对账并解决与总 分类账 之 间 的所有差异(同上，第 17 和 49 段)。 daccess-ods.un.org | Of the 7 recommendations that had not been implemented, the Board expressed particular concern with respect to the recommendation made in [...] 2009 that UNHCR conduct [...] exhaustive bank reconciliations and reconcile all differences with the [...]general ledger (ibid., paras. 17 and 49). daccess-ods.un.org |
将机构资源系统升级以允许在“应计”和“现金 ” 分类账 中 同时记录每一 笔支出已经被一些商业公司所采用，这将便利实际和原始数额之间作比较。 daccess-ods.un.org | Upgrading ERP systems to allow for simultaneous [...] recording of each expense in the [...] “accrual” and “cash” ledgers, as already done [...]by some vendors, will facilitate the comparison [...]between actual and original amounts. daccess-ods.un.org |
在难民署，委员会注意到，难民署有 12 个账户截至 2009 年 12 [...] 月 31 日的 银行确认报表与总分类账的期 终结余之间达 38 100 美元的差额原因不明或未经 [...]改正。 daccess-ods.un.org | At UNHCR, the Board noted 12 accounts that had unexplained or [...] uncorrected differences amounting to [...]$38,100 between the bank confirmation statement [...]as at 31 December 2009 and the closing balance in the general ledger of UNHCR. daccess-ods.un.org |
这包 括有关财务管理活动的各种问题，例如预算、财务、应付和应收账 款、总分类账以及 向执行伙伴支付的款项。 daccess-ods.un.org | This includes a large range [...] of queries related to financial management activities such as budget, treasury, account payable and receivable, [...]General Ledger and payments to IPs. daccess-ods.un.org |
在此之前，该机构正在采取修正行动， 通过在 2008 年记录一条分类账分录来 调整其支出，调整幅度相当于出入的数额，从而使这 些报告中的支助费用与进度报告开列的数字相同。 multilateralfund.org | In the interim, it was taking corrective action to adjust its expenditures by the amount of the discrepancy through a journal entry in 2008, thereby bringing the support costs in those statements to the level shown in the progress report. multilateralfund.org |
近东救济工程处表示，近东救济工程处努力在 2011 年 12 月 31 日前符合 [...] 《公共部门会计标准》，已成立一个小组，负责对其所有固定资产进行清查、估 价和编码，以便将数据输入新的固定资 产 分类账。 daccess-ods.un.org | UNRWA stated that as part of the efforts of UNRWA to become IPSAS compliant before 31 December 2011, a [...] team was in place identifying, valuing and coding all its fixed assets for data entry into its [...] new fixed assets sub-ledger. daccess-ods.un.org |
内部监督事务厅在报告 [...] (AP2007/620/06)中确认，建制警察部队/特遣 队没有保存分类账等记 录或出具接收凭单，用 于记录所接收和发放的所有物品。 daccess-ods.un.org | The Office of Internal Oversight Services confirmed in its report (AP2007/620/06) that the [...] unit/contingents did not maintain records such as ledger books or issue [...] receipt vouchers to account for all items received [...]and issued by them. daccess-ods.un.org |
(e) 建立电子或数字核准、核证、核签和付款流程安排，但前提 是 分类账及 有关付款系统具有充分的安全保障，以确保核准、核证、核签和付款流程的完整性。 daccess-ods.un.org | (e) Establish arrangements for the electronic or digital authorization, certifying, approving and disbursement process provided that the ledger and the associated disbursement system have adequate safeguards to ensure the integrity of the authorization, certifying, approving and disbursement process. daccess-ods.un.org |
交易被记录在一个集中的“分类账簿 ” 中，记录买进的物品价值（贷方）及卖出的物品价值（借方）——类似于数据交 换中心的股票，或者商业银行的账单那样。 ormitaslovakia.com | Transactions are recorded in a centralized“ledger”which records the value of the items purchased (debit) and sold (credit) - much like a clearinghouse does for stocks, or a commercial bank does for checks. ormitaslovakia.com |
他还指出，提供预算分类账目而不是总账数据，可能有助于进行详细分 析。 unesdoc.unesco.org | He also noted that the detail required for the TOR to be carried out has never been prescribed and that the provision of detailed budget breakdowns, rather than general aggregated data, may help a detailed analysis. unesdoc.unesco.org |
(b) 近年来曾大力注重团结项目的发展，现在综管系统技术支助队伍被精 [...] 简，已经减至审计委员会认为现在资源不足的地步，缺乏必要技能，无法开发总 分类账编码 结构，支持权责发生制账目，按需要修订综管系统，使其能够支持公 [...]共部门会计准则的实施。 daccess-ods.un.org | (b) With the strong focus in recent years on Umoja development, the IMIS technical support team has been streamlined and reduced to a level where, in the Board’s view, it is now underresourced and lacks the skills required to develop [...] general ledger coding structures to support [...] accruals-based accounts and make the required [...]amendments to IMIS to enable it to support IPSAS implementation. daccess-ods.un.org |
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