| 单词 | 账目 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 账目 —an entryless common: an item in accounts Examples:公司账目 n—company accounts pl See also:账 n—account n • debt n 账—bill
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一组织没有对环境费用的适当衡量和报告，可能导致这类重要信息不能反 映在经常开支和其他账目上， 计算失真，影响改进选择方案。 daccess-ods.un.org | The absence of adequate measurement and reporting of environment-related costs of an organization may lead to such important [...] information failing to be reflected in [...] overhead or other accounts, resulting in distorted [...]calculations for improvement options. daccess-ods.un.org |
在昌邑市化工厂，从仓库中运走的货物 记录没有使用序列编号，制成品账目 必 须 更加精确。 multilateralfund.org | At the Changyi City Chemical plant, the goods [...] removed from the warehouse records did not use sequential numbering and [...] the finished goods account needed to be more [...]precise. multilateralfund.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 |
对于那些不易确定的 情形，法院可以进一步考虑到其他各种情形，其中包括：在何处存放债务人的 账簿和记录、在何处进行融资的组织和审批工作、在何处进行现金管理系统的 [...] 操作、主要银行位于何处、雇员位于何处、在何处确定商业政策、在何处调控 关于公司主要合同的法律、在何处对采购或营销人员以及应付账款和计算机系 [...] 统进行管理、在何处进行当下的重组、对大多数争议适用何处的法律、在何处 对债务人进行监管、对账目编制 和审计适用何处的法律。 daccess-ods.un.org | For those cases in which they do not, a court may take into consideration a variety of other additional factors, including the location of the debtor’s books and records, the location where financing was organized or authorized, the location from which the cash management system is run, the location of the principal bank, the location of employees, the location in which commercial policy is determined, the site of controlling law governing the main contracts of the company, the location from which purchasing or sales staff, accounts payable and computer systems are managed, the location where reorganization is being conducted, the location whose law will apply to most disputes, the location in which the [...] debtor is subject to supervision or regulation, and the location whose law governs the [...] preparation and auditing of accounts. daccess-ods.un.org |
这将要求难民署确定其 [...] 最活跃的银行账户，从银行获得每日往 来 账目 的 信 息，并相应地更新其内部程 序”。 daccess-ods.un.org | This will require UNHCR to identify its most [...] active bank accounts, obtain daily [...]transactional information from its bankers [...]and update its internal procedures accordingly. daccess-ods.un.org |
近东救济工程处企业 资源规划司无法验证财务管理系统是否有能力与《公共部门会计准则》完全兼容， [...] 财务管理系统许多领域都需要进行修改和改进，包括消除某些缺口，以期编制可 靠的财务管理报告，每月及时结清 账目 ， 精 简程序，并提高无障碍程度。 daccess-ods.un.org | The UNRWA enterprise resource planning division was not able to verify the ability of the financial management system to be fully IPSAS compliant and noted that there were many areas in the financial management system that would need to be corrected and improved, including closing certain [...] gaps to produce reliable financial [...] management reports, achieving timely monthly [...]closures, streamlining processes, and improving accessibility. daccess-ods.un.org |
与 法律规定一样，公司政策也要求高露洁保持账簿、记录 和 账目 能 准 确而公平地反映公司的业务交 易和资产分配的实质。 colgate.com | Company policy, as well as the law, requires Colgate to maintain books, [...] records and accounts that accurately [...]and fairly reflect the nature of the business [...]transactions and the disposition of assets of the Company. colgate.com |
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 |
对于有成员所提今后预算应采取解释性说明表、即其他公约所采用的一种表格的形 式的要求，她回顾说，目前已有可供各成员索要的顾问预算项目细目，执行委员会也被告 [...] 知所有的返还或未动用的节余，包括通过在基 金 账目 文 件中加注的方式，表明具体项目下 的已返还或已结转的节余。 multilateralfund.org | In response to a request that, in future, the budget be presented as an explanatory narrative table – a format used by other convention secretariats, she recalled that a breakdown of consultant budget lines was already available to members upon request and that the Executive Committee was always advised of all savings returned [...] or used, including by means of the [...] footnotes in the Fund accounts document showing [...]the savings returned or carried forward for particular lines. multilateralfund.org |
因此，技术合作活动的账目继续 以欧 元和美元计账，具体情况取决于捐助方以何种货币提供资金或在某些情况下取决于项目执行所用货 币。 unido.org | Accordingly, accounts of technical cooperation activities are maintained in euros and United States dollars, depending on the currency in [...] which the funding from [...]the donor was received or in certain cases, according to the currency of project implementation. unido.org |
这些建议的目的是 为承包者提供以下各方面的指导：按照《规章》应保存 的 账 簿 、 账目 和 财 务记录； 指明国际公认的会计原则；年度报告中财务资料的列报格式；实际和直接勘探成 本的定义；以及实际和直接勘探支出的核证形式。 daccess-ods.un.org | The purpose of these recommendations is to provide guidance to [...] contractors in relation [...] to the books, accounts and financial records to be maintained in accordance with the Regulations, the identification of internationally accepted accounting principles, [...]the format for the [...]presentation of financial information in the annual report, the definition of the actual and direct costs of exploration, and the form of certification of actual and direct exploration expenditures. daccess-ods.un.org |
它概述了 已经执行局批准或将提交执行局本届会议批准的所有预算转账、追加给正常预算的捐赠和特 [...] 别捐款情况，还介绍了调整后的相应预算拨款、每一个拨款项目的开支总额以及截 至 账目结 算 时每一个拨款项目产生的盈余或赤字。 unesdoc.unesco.org | It recapitulates all budget transfers, donations and special contributions added to the regular budget which were approved by the Executive Board or presented to the current session of the Board, the corresponding budget appropriation as adjusted, the overall [...] expenditure for each appropriation line, and the resulting surplus or deficit for each line [...] as at the closure of the accounts. unesdoc.unesco.org |
国家人权机构应向议会提交年度活动报告 和 账目 汇 总 ，并就国内人权状况 和与人权相关的任何其他问题进行报告。 daccess-ods.un.org | NHRIs should submit to parliament an [...] annual report on activities, along with a [...] summary of its accounts, and report on [...]the human rights situation in the country [...]and on any other issue that is related to human rights. daccess-ods.un.org |
自那以来，公共 [...] 财税的征收有了大幅改善，符合经索马里议会核准的 2011 年年度国家预算和已提交给我们国际合作伙伴 的 2010 年审计账目。 daccess-ods.un.org | Since then public-revenue collections have improved significantly, in line with the annual State [...] budget for 2011 approved by the Parliament [...] and the audited accounts of 2010, which have [...]been submitted to our international partners. daccess-ods.un.org |
依据尽职遵从所有适用法规及规例（包括但不限于指定证券交易所之 [...] 规则）之情况下，以及为取得据其规定之所有必需同意（如有），就任何人士以非 [...] 受法规禁止之方式寄予该人士一份摘录自本公司年 度 账目 之 财务报表摘要及董事会 报告（应按适用法例及法规规定之方式及载有所须数据）而言，细则第152条之规 [...] 定应被视为已履行；惟另有权获取本公司年度财务报表及董事会报告之任何其他人 [...] 士，倘彼透过向本公司发出书面通知作如此要求，则可要求本公司向其寄发一份财 务报表摘要以外之本公司年度财务报表及其董事会报告之详尽印刷本。 aactechnologies.com | Subject to due compliance with all applicable Statutes, rules and regulations, including, without limitation, the rules of the Designated Stock Exchange, and to obtaining all necessary consents, if any, required thereunder, the requirements of Article 152 shall be deemed satisfied in relation to any person by sending to the person in any manner not prohibited by the Statutes, a [...] summary financial statement derived from the [...] Company’s annual accounts and the directors’ [...]report which shall be in the form and [...]containing the information required by applicable laws and regulations, provided that any person who is otherwise entitled to the annual financial statements of the Company and the directors’ report thereon may, if he so requires by notice in writing served on the Company, demand that the Company sends to him, in addition to a summary financial statement, a complete printed copy of the Company’s annual financial statement and the directors’ report thereon. aactechnologies.com |
作为申报会计师，我们协助贵公司编制并提交符合上市要求的已审报表 与 账目。 deloitte.com | As your Reporting Accountants, we help to submit audited [...] statements and accounts in compliance [...]with listing requirements. deloitte.com |
核数师在所有合理时间应可查阅本公司保存的所有簿册以及所有相关 账目及会 计证据，其并可请求董事或本公司高级人员提供该等人士所管有的与本公 [...] 司簿册或事务有关的任何数据。 aactechnologies.com | The Auditor shall at all reasonable times [...] have access to all books kept by the [...] Company and to all accounts and vouchers relating [...]thereto; and he may call on the Directors [...]or officers of the Company for any information in their possession relating to the books or affairs of the Company. aactechnologies.com |
该法院还认定 Eurofoods 须受爱尔兰财政部和爱尔兰税 [...] 务部门监督，公司的行政管理是根据与美国银行驻爱尔兰机构的一项管理协议 进行的，年度账目是按 照爱尔兰法律和会计准则编制和审计的，其账簿留在都 [...]柏林，审计员是爱尔兰人，且 Eurofoods 有两名爱尔兰籍董事和两名意大利籍董 [...] 事，而在清盘申请提交之前，两名意大利籍董事均已退休。 daccess-ods.un.org | This court further found that Eurofoods was subject to supervision by the Irish Minister of Finance and the taxing authorities of Ireland and its administration was conducted pursuant to a management agreement with [...] Bank of America in [...] Ireland, its annual accounts were prepared and [...]audited in accordance with Irish law and accounting principles, its books [...]of account were maintained in Dublin, its auditors were Irish, and Eurofoods had two Irish directors and two Italian directors and that both of the Italian directors resigned prior to the winding up petition being filed. daccess-ods.un.org |
9.2 投资所得的收入，应记作杂项收入或按每种基金 或 账目 有 关 规则的规定 分别入账。 daccess-ods.un.org | 9.2 Income derived from investments shall be credited to miscellaneous income or as provided in the rules [...] relating to each fund or account. daccess-ods.un.org |
欲了解会对Proxim的实际业绩造成影响的上述因素及其他因素的详细信息，请参见Proxim向美国证券交易委员会（可通过委员会网站：www.sec.gov [...] [...] 获得）提交的文件，包括但不限于2009年3月31日Proxim提交的10-K表格年报，以及Proxim不时向OTCQX（ www.otcqx.com ）提交的账目及其 他公共声明（可通过Proxim网站： [...]www.proxim.com 获得）。 tipschina.gov.cn | Further information on these and other factors that could affect Proxim's actual results is contained in the filings made by Proxim with the Securities and Exchange Commission (available at www.sec.gov ), including without limitation in the Annual Report on Form 10-K filed by Proxim on March 31, 2009, and will be included in postings made by Proxim from time to time with the [...] OTCQX ( www.otcqx.com ) and in its other public [...] statements, which may be available on Proxim's website [...]( www.proxim.com ). tipschina.gov.cn |
设立州发展资金，用于当地的发展 [...] 举措，标志着权力下放已开始起步，但在有些情况下，资金的管理面临大量的贪 污指控，导致政府要求总审计委员会 对 账目 和 程 序进行审查。 daccess-ods.un.org | The establishment of County Development Funds for local development initiatives has marked an initial step towards decentralization, although in some cases management of the Funds was the subject of extensive [...] corruption allegations, leading the Government to request the General Audit [...] Commission to examine accounts and procedures. daccess-ods.un.org |
所得到这些文件是直接从厄立特里亚国驻内罗毕使馆收到 的，其中包括标有“厄立特里亚国”的支付凭证，印有提格里尼亚语和阿拉伯语 文字以及厄立特里亚国国徽的现金收入和支出表列记录(见附件 8.5.a)。244熟 悉厄立特里亚国大使馆业务的人已经验证这些文件，并解释说，通常做法是将 这类非法款项记录在案，因为包括大使在内的一些领事人员被指控挪用款项， 因此，现在对驻外使馆与阿斯马拉之间 的 账目 都 严格遵守记账规定。 daccess-ods.un.org | The documents obtained were received directly from the embassy of Eritrea in Nairobi, including payment vouchers marked “State of Eritrea”, cash receipts marked with Tigrinya and Arabic lettering and the emblem of the State of Eritrea, and tabulated records of payments (see annex 8.5.a.).244 Sources familiar with Eritrean embassy operations have authenticated this documentation and have explained that it is common practice for such illicit payments to be documented as several consular staff, including ambassadors, have been accused of embezzlement of funds and therefore strict bookkeeping is now enforced between the Government and its embassies abroad. daccess-ods.un.org |
最近对医疗系统国家账目的复 查很大程度地缩小了经合 组织数据与德国联邦统计办公室计算的医疗开销之间的差距。 daccess-ods.un.org | The recent revisions of the [...] national health system accounts have made it possible [...]largely to eliminate the differences of [...]definition between the OECD data and health spending as calculated by the German Federal Statistical Office. daccess-ods.un.org |
经过审计的本组织账目报表 和资产负债表应报送理事会， 以便理事会在下届常会上核准。 daccess-ods.un.org | The audited statement of the [...] Organization’s accounts and the audited balance [...]sheet shall be presented to the Council at [...]its next regular session for approval. daccess-ods.un.org |
(c) 如果在该政府的会员国资格被终止六个月内，或公司与该政府约定的时间内双方未达成 此种协议，则应根据公司账目上所记该政府的会员国资格终止之日该政府所持股本的价 值来确定这些股本的回购价格。 www1.ifc.org | (c) If such agreement shall not have been made within six months after the government ceases to be a member or such other time as the Corporation and such government may agree, the repurchase price of the government's capital stock shall be the value thereof shown by the books of the Corporation on the day when the government ceases to be a member. www1.ifc.org |
2012 年 3 月一位审计长在给议会公共账目委员 会的报告 中揭露了“国有企业和项目的惨淡经营、亏损和年复一 [...] 年的造假账”（一位看过原文的人士对国际危机组织如 是概述）。 crisisgroup.org | An auditor general [...] report to the public accounts committee of the [...]legislature in March 2012 revealed “poor performance, [...]losses and yearly falsified accounts at state-owned factories and projects” (a summary was given to Crisis Group by an individual with access to the original). crisisgroup.org |
如任何簿册、记录、文件或账目位于 办事处或总办事处以外的地方，本公司在当地保 管以上各项的经理或其他高级人员应视为如上所述获董事会委任的人士。宣称为本公 司或董事会或任何委员会决议案副本或会议记录摘要的文件，凡按上文所述经核证， 即为有利于依赖该等文件与本公司来往的所有人士的不可推翻的证据，证明该决议案 已正式通过或（视情况而定）该会议记录或其摘要是妥为构成会议上的议事程序的真 实、准确记录。 chiho-tiande.cn | A document purporting to be a copy of a resolution, or an extract from the minutes of a meeting, of the Company or of the Board or any committee which is so certified shall be conclusive evidence in favour of all persons dealing with the Company upon the faith thereof that such resolution has been duly passed or, as the case may be, that such minutes or extract is a true and accurate record of proceedings at a duly constituted meeting. chiho-tiande.com |
秘书处通过以下做法定期整理账目： 认证和核定财务报表，处理 付款，及时编写捐助报告，每月进行对账，以及按联合国官方汇 率以美元和欧元更新捐款状况。 daccess-ods.un.org | Accounts were regularly maintained by certificating and approving financial documents, processing of payments, preparing donor reports in a timely manner, undertaking monthly account reconciliation [...] and updating the [...]status of contributions in both United States dollars and euros at the official exchange rate of the United Nations. daccess-ods.un.org |
缴费制度考虑到操作的商业可行性和折现收益率，决定了在特定财政周期内必须 列明的各项账目；在整个项目期间的费用按时间加以分摊的方法；以及此类费用 是记为开销还是成本，包括在支付特许权使用费之前从收入中扣除的费用。 daccess-ods.un.org | The payment system takes into account the commercial viability of the operation and its discounted rate of [...] return; it determines [...] what has to be accounted for during specified financial periods; the way costs incurred during the life of the project will be distributed [...]over time; and [...]whether such costs are to be expensed or capitalized, including expenses to be deducted from revenues prior to payments of royalties. daccess-ods.un.org |
中国投资者需要做好准备的一些收购后关键要求包括联邦和州级税收合规事务、员工个人工资、税收与其他合规事务、财 务 账目 编 制 以及法定审计、IT系统建立、移民与签证服务、项目管理、政府与银行联系、持续监控市场动态及寻求新的投资机会。 australiachina.com.au | Some of the key post acquisition requirements that Chinese investors will need to prepare for include federal and state taxation compliance, individual employee payroll, [...] taxation and other [...] compliance, financial accounts preparation and statutory audit, IT systems set up, migration and visa services, project management, [...]liaison with government [...]and banks, ongoing monitoring of market development and sourcing of new investment opportunities. australiachina.com.au |
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