| 单词 | 核对帐目 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 核对帐目 —verify accounting recordsSee also:核对 v—verify v • audit v • examine v 对帐—verify accounting records 帐目 n—accounts pl • account n 核对 n—reconciliation n
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为应对这个结构问 题--和诸如难以轻易辨认职员出差的实际费用等类似的问题，对这类开支只能通过艰苦的手 工核对帐目--运用便于使用的相同系统及采用新近设计的和现正在开发的相关程序。 unesdoc.unesco.org | To cater to this structural problem – and to similar ones, such as the difficulty of readily identifying real [...] costs of staff [...] missions, that can only be established through a painstaking manual reconciliation – user friendly [...]parallel systems [...]and related procedures were recently devised and are currently being developed. unesdoc.unesco.org |
27.财务主任还指出 由于固定汇率机制 这些变化对捐款情况产生了积极影响 使 该机制造成的全面损失有所下降 他还指出 通过核对帐目增加了第三十八次会议 可以动用的资金 multilateralfund.org | 27. The Treasurer also noted that those changes had had a positive impact on contributions due to the fixed-exchange-rate mechanism, resulting in a decrease in the overall shortfall due to that mechanism. multilateralfund.org |
虽然会计处每年都对 SICOF 和 FABS 进行一 次核对，并且每个月都对银行预付款 帐目 进 行 核对 ， 但 这些核对只集中在现金交易方面，不 包括承付款项。 unesdoc.unesco.org | Although the Division of the Comptroller performs annual [...] reconciliations between SICOF and FABS and reconciles monthly imprest accounts to bank statements, these reconciliations [...]focus only on cash [...]transactions and do not encompass commitments. unesdoc.unesco.org |
内部控制已得到加强，财产核实、差 异、对帐和处 置措施现均达到关键绩效指标所 涉各项目标。 daccess-ods.un.org | Internal controls have been [...] strengthened, and physical verification, discrepancy, reconciliations and disposal measures now meet key performance indicator targets. daccess-ods.un.org |
要建立一些制度，确保所有项目财务 帐目 清 楚， 便于核查， 同时要让信息传播更加快捷高效。 unesdoc.unesco.org | Structural mechanisms ought to be [...] implemented to ensure that all project financing is clearly recorded [...]and easily accessible and [...]that the dissemination of information is more efficient. unesdoc.unesco.org |
关于总部外办事处的银行帐目核对情 况，教科文组织掌握有必要的账目核对文件（最 近的对账单、银行或账目上未登记的交易活动情况和最后的账目核对情况），对抽样核查的 交易活动没有异议。 unesdoc.unesco.org | In regard to bank reconciliation in respect of field offices, UNESCO has in its possession the documents required for such reconciliation [...] (last bank statement, [...]statement of operations unrecorded by the bank or in the accounts and final reconciliation status), and no comment is required on sample-checked operations. unesdoc.unesco.org |
多边基金 2002 年帐目的核对(根据第 41/10(b)号决定采取的行动)。 multilateralfund.org | Reconciliation of the 2002 accounts of the Multilateral [...] Fund (follow-up to Decision 41/10(b)). multilateralfund.org |
秘书处代表说，在作出这些调整后，2006 年帐目核对工作 已完成，但环境规划署 除外，该机构还需查对其记录，以解释与秘书处核定项目盘存比较出现的 [...] 6,060 美元的差 额。 multilateralfund.org | The representative of the Secretariat said that, with those [...] adjustments, the reconciliation of the 2006 accounts had been completed, [...]with the exception of UNEP, [...]which needed to review its records on approved projects to explain a discrepancy of US $6,060 in comparison with the Secretariat’s Inventory of Approved Projects. multilateralfund.org |
(b) 2002 和 2003 年帐目的核对(根据第 43/39 号决定采取的行动)。 multilateralfund.org | (b) Reconciliation of the 2002 and 2003 accounts (follow-up [...] to decision 43/39). multilateralfund.org |
29.财务主任在答复一个问题时澄清说 规定的帐目核对工作 是在各执行机构的进度 报告与多边基金帐户收到的款项之间进行比较 因为这些报告和帐户采用的方式各 有不同 multilateralfund.org | 29. In response to a question, the Treasurer clarified that the reconciliation exercise was mandated on the basis of a comparison between the implementing agencies’ progress reports and the income received in the Accounts of the Fund, which were based on different methodologies. multilateralfund.org |
在与巴西利亚办事处工作人员对利息问题进行深入讨论时，我们 获悉，在巴西利亚办事处存在两种普遍情况 ： 对 利 息的使用问题避而 不谈的协议[在这种情况下，教科文组织将挣得的全部利息记入信托基 金管理费帐户（FITOCA）贷方 ]和利息的使用问题需由教科文组织和 捐助者之间进行协商的决议（通常他们同意将所得利息 100%地记入项 目贷方）。 unesdoc.unesco.org | In further discussions on interest with Brasilia Office personnel, we were told [...] that there are two [...] general situations in Brasilia: agreements that are silent on the use of interest (in which case UNESCO has credited all interest earned to the FITOCA account), and agreements where the use of interest is negotiated between UNESCO and the donor (usually they agree that 100 per cent of interest earned is credited to the project). unesdoc.unesco.org |
本文件包括四个部分：第一部分：背景；第二部分：利用执行委员会的进度报告财 务数据及基金秘书处的核定项目盘存 来 核对帐 户 收 入情况；第三部分：账户和进度报告中 所报告的支出；及第四部分：建议。 multilateralfund.org | This document contains four sections: Section I: Background; Section II: [...] Reconciliation of the Income in the Accounts with the Implementing Agencies’ Progress Report Financial Data and the Fund [...] Secretariat’s Inventory of Approved Projects; Section III: [...]Expenditures Reported [...]in the Accounts and in the Progress Report; and Section IV: Recommendations. multilateralfund.org |
为协助 各国对付针对粮食生产的恐怖主义而开展的活动包括：(a) 进行关于食品安全、 动植物健康问题的能力建设(培训班、各种 项 目 ) , 包 括 促进风险分析和加强基层 能力，以确保国家能够监测、诊断、报告和应对病虫害和疾病的爆发；(b) 食品 标准法典委员会和国际植物保护公约制定有关标准；(c) 设立一个食物链管理框 架以便对跨界动植物病虫害和疾病造成的食物链危机、粮食安全威胁和紧急情 况，以及对核放射 性威胁级紧急情况，进行预防、预警、防备和应对工作；组织 国际论坛讨论与粮食和农业相关的生物风险管理问题。 daccess-ods.un.org | Specific activities that assisted countries in relation to terrorism targeted at food products [...] included: (a) [...] capacity-building (training courses, projects) concerning food safety, animal and plant health, including promotion of risk analyses and developing base-level capacity to ensure national ability to monitor, diagnose, report and respond to pest and disease outbreaks; (b) the standard setting work of the Codex Alimentarius Commission and the International Plant Protection Convention; (c) the establishment of a Food Chain Crisis Management Framework for prevention, early warning, preparedness and response to food chain crises caused by transboundary animal and plant pests and diseases, food safety threats and emergencies, as well as nuclear and radiological threats [...]and emergencies; [...]and the organization of international forums to discuss biological risk management in relation to food and agriculture. daccess-ods.un.org |
外勤人员职等财务助理(账目)将记 录拨款通知，在 SunBusiness 系统中记录 债务文件，审查和分析应收和应付余额及未清偿债务，编写账龄报告，处理部门 间和特派团间的收费和贷项，其中包括独立会计单位的认证 与 核 查 安 排，编写 6 个银行帐户的每月银行对帐单以 及编写每月财务报表，其中包括信托基金的每月 财务报表。 daccess-ods.un.org | The Field Service Finance Assistant (Accounts) will record allotment advices, record obligation documents in SunBusiness, review and analyse receivable and payable [...] balances and unliquidated obligations, prepare ageing reports, process inter-office and inter-mission charges and credits including arrangements for certification and verification by self-accounting units, prepare monthly bank reconciliations for six bank accounts and prepare monthly financial statements including those of trust funds. daccess-ods.un.org |
在其目前的形式核准父 亲名单包括塞浦路斯，格雷戈里nazianzen，罗勒，亚他那修，金口，西奥菲勒斯，希拉里的亚历山德里亚（在一个想要手稿），刘汉铨，奥古斯丁，杰罗姆，繁荣，狮子座，西里尔（“每一丝一毫的”到弗拉维安托梅是根据诅咒接受），和“的论文 也 对 所 有 东正教神父，谁偏离在从神圣罗马教会的团契什么，并没有从她的信心和说教分离，但通过参与者神的恩典，直到他们在她的共融生活的结束，也是法令的信件，其中最幸运教皇在不同时代赋予不同的父亲咨询时，要与崇拜“收到。 mb-soft.com | In its present form the list of approved Fathers comprises Cyprian, Gregory Nazianzen, Basil, Athanasius, Chrysostom, Theophilus, Hilary, Cyril of Alexandria (wanting in one manuscript), Ambrose, Augustine, Jerome, Prosper, Leo ("every iota" of the tome to Flavian is to be accepted under anathema), and "also the treatises of all orthodox Fathers, who deviated in nothing from [...] the fellowship of [...]the holy Roman Church, and were not separated from her faith and preaching, but were participators through the grace of God until the end of their life in her communion; also the decretal letters, which most blessed popes have given at various times when consulted by various Fathers, are to be received with veneration". mb-soft.com |
这一时期结束时，被认 为成功的办事处将被认定为完全合格，并停止向总部送交预付 款 帐目 ， 只 由会计处 (ADM/DCO) 对其进行“正常的”定期检查，和由内部监督办公室 (IOS)进行定期的内部审 计。 unesdoc.unesco.org | At the end of this period, offices judged successful are then fully accredited and stop sending their imprests to HQ with only “normal” periodic checks by the Division of the Comptroller (ADM/DCO) and periodic internal audit by the Internal Oversight Service (IOS). unesdoc.unesco.org |
其中应包括作为月终财务程序的一部分，再次对银行往来账目进行取样核 对，以便使管理层确信，往来账 目核对 是 及 时、准确的，而且需要对账的项目均 已得到妥善解决”。 daccess-ods.un.org | This should include, as part of the month-end finance procedures, the reperformance of a sample of bank reconciliations to assure [...] management that reconciliations are timely and [...] accurate and that items requiring reconciliation have [...]been properly resolved. daccess-ods.un.org |
有人特别强调，闭 会期间工作方案必须保持其包容性，以便所有感兴趣的行为者都有机会参与实现 《公约》核心目标的 讨论，同时闭会期间工作方案还必须保持其独有的合作性和 合议性，对该工 作方案的任何调整都不应减损这种合作精神。 daccess-ods.un.org | It was highlighted in particular that the Intersessional Work Programme must remain an inclusive process with all interested actors permitted to [...] have the [...] opportunity to take part in discussions on the pursuit of the Convention’s core aims and that the Intersessional Work Programme must remain a uniquely [...]cooperative and [...]collegial process with any adjustments to the work programme not diminishing this cooperative spirit. 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 |
而且，按目前的预算编制和财务程序，按开支 项 目 进 行 分析需要进行彻底 的和耗时的核实工作，将各开支与预算进行准确 地 核对。 unesdoc.unesco.org | Moreover, under the present budgeting and financial procedure, the [...] analysis by [...] object-of-expenditure requires a thorough and time-consuming verification in order to relate the expenditures with the budgets in [...]an accurate manner. unesdoc.unesco.org |
遇到的问题：因使用 FABS 系统和缺乏必要的资源，会计处的监督能力和事 后 核 查 来 往 帐目 （ 特别是检查各地区 办事处的来往帐目）的能力是有限的。 unesdoc.unesco.org | Challenges: With the introduction of FABS and the lack of necessary resources, the capacity of the Division to monitor and perform post facto checks on transactions (especially those in the field locations) was limited. unesdoc.unesco.org |
如果准则的修订须反映三年审核周期结束之前纳入的重大食品安全规 定，或质量系统发展，则该修订通常作 为 对目 前 版本的修订而纳入。 sqfi.com | If an amendment to the Code is required to reflect the inclusion of a significant food safety [...] requirement, or quality systems [...] development prior to the end of the three year review cycle, then that amendment will generally be included as an amendment to the current Edition. sqfi.com |
2012 年初，贸发会议在编写提供给工作组报 告的材料――“商品价格过度波动对增长的影响”，其重点是商品价格波 动 对汇 率、财政帐目和通货膨胀的影响。 daccess-ods.un.org | By early 2012, UNCTAD was preparing its contribution to the Working Group Report on “The impacts of excessive commodity price volatility on [...] growth”, with an emphasis on the impact of commodity price [...] volatility on exchange rates, fiscal accounts and inflation. daccess-ods.un.org |
关于墨西哥消耗臭氧层物质处置试验项目的拟订和执行，将由世界银行和工发组织 [...] 共同进行，但须说明，为世界银行核准的任何资金都将用于就如何为消耗臭氧层物质处置 共同筹资进行研究，研究费用将从今后为该 项 目核 准 的资金中扣除，但须视执行委员 会对 消耗 臭氧层物质处置项目供资限额可能确定的最高金额而定。 multilateralfund.org | With regard to the development and implementation of the pilot ODS disposal project for Mexico, the World Bank and UNIDO would work together, on the understanding that any funds approved for the World Bank would cover a study on how to leverage co-funding for ODS disposal and that the cost of the [...] study could be [...] deducted from future funds to be approved for the project depending on the maximum amount that [...]might be agreed to [...]by the Executive Committee as a limit for the funding of that ODS disposal project. multilateralfund.org |
它已经设立了一个特 [...] 别管理局（臭氧单位），专门负责管理和协调在印度境内执行《蒙特利尔议定书》事宜； 它还设立了一个提升能力指导委员会，该委员会由来自各职能部委及国内其他利益攸关方 的代表们组成，为执行该议定书提供总的政策指导， 并 对 各 种 政策和执行方式进行审查， 包括项目核准和监测。 multilateralfund.org | It has established a special directorate, the Ozone Cell, dedicated to managing and coordinating the implementation of the Montreal Protocol in India; and also an Empowered Steering Committee, comprised of representatives of various line ministries and other national stakeholders, to provide an overall policy direction for implementation [...] of the Protocol, and [...] to review the various policies and implementation modalities, including project approvals and monitoring. multilateralfund.org |
由于第 1540(2004)号决议第 3 段(c)中规定的边境管制义务提出了有关边境 和执法部门作用的重要问题，一些国家报告说，这些部 门 目 前 协助落实重要的国 家政策，例如应对核生化 武器扩散的威胁，包括向非国家行为者扩散的威胁。 daccess-ods.un.org | As border control obligations set out in paragraph 3 (c) of resolution 1540 (2004) raise important issues concerning the role of border and law enforcement authorities, a number of States have reported that these [...] authorities now [...] contribute to the achievement of important national policies, such as responding to the threat of proliferation of nuclear, chemical and biological [...]weapons, including to non-State actors. daccess-ods.un.org |
这些困难包 括最后拟定国际采购过程中的拖延，这主要由于该国特殊的当地情况需 要 对 运 输 、安装和 运转条件进行讨论；该国体制不稳定，政府的改变和当地管理的困难拖延了特别 项 目帐户 的 开户工作；和由于安全考虑，举办关键讲习班和进行活动的限制，迫使这些讲习班在伊 拉克以外地区举办。 multilateralfund.org | These were categorized as delays in finalising the international procurement processes due to, inter alia, discussion needs for shipment, delivery, and commissioning terms given the country’s special local condition; the country’s institutional [...] instability where change of [...] Government and local administrative difficulties delayed the opening of special project accounts; and limitations to conducting key training workshops and activities [...]due to security considerations [...]which forced such workshops to be undertaken outside Iraq. multilateralfund.org |
核准的 双边项目的范围除其他外包括氟氯化碳和消耗臭氧层物质淘汰计划、关于淘汰甲基 溴的技术转让、侧重于制冷行业的国家氟氯化碳消费淘汰计划、附件 A（第一类）物质的 最终淘汰管理计划、最终淘汰溶剂行业消耗臭氧层物质的总体 项 目 、 对 臭 氧 机构和拉丁美 洲海关执法网的支助。 multilateralfund.org | The range of bilateral projects approved included, inter alia, CFC and ODS phase-out plans, technology transfer for the phase-out of methyl bromide, national CFC consumption phase-out plans focusing on the refrigeration sector, terminal phase-out managements plans for Annex A (Group I) substances, an umbrella project for terminal phase-out of ODS [...] in the solvent [...]sector, support for an ozone unit and for the Latin American Customs Enforcement Network. multilateralfund.org |
会议的议程项目除其他外包括 墨西哥 CFC 生产行业最后技术稽核报告 阿根廷逐步淘汰 CFC-11 和 CFC-12 生产的战略 以及秘书处关于为化工生产技术 稽核帐户增加拨款的申请 multilateralfund.org | 133. The meeting had had on its agenda, among other things, the final report on the technical audit of the CFC [...] production sector [...] in Mexico, the strategy for the gradual phase out of CFC-11 and CFC-12 production in Argentina, and a request from the Secretariat for a supplementary allocation to the account for production technical audits. multilateralfund.org |
为了最后敲定 2006 [...] 年制订的巴西利亚办事处新的行政和财务程序（预算、合同、采 购、旅行、付款、收入、银行帐户 核对 和 投资方面），巴西利亚办事处对相关的工作流、监 [...]督站点和监督方式、相关责任及所应具备的能力简况进行了深入分析。 unesdoc.unesco.org | In order to finalize the new administrative and financial procedures worked out for in 2006 (for the [...] budget, contracts, procurement, travel, [...] payments, income, auditing of the bank accounts [...]and investments), the Office is conducting [...]a thorough analysis of the corresponding workflows, control points and modalities and related responsibilities, and profiles of required skills. unesdoc.unesco.org |
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