| 单词 | 账簿 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 账簿 —an account bookless common: a ledger See also:账 n—account n • debt n 账—bill 簿 n—a book n 簿—a register • account-book
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交易（包括商事交易）的经济 实质是在会计账簿和编 制财务报表中对一个 事件的有效确认。 paiz.gov.pl | The economic substance of transaction is a base for [...] recognising events, including business [...] transactions, in the books of accounts and a presentation [...]in the financial statements. paiz.gov.pl |
使用直线法对该资产的 估计有用年限计算折旧额，但不记入 账簿。 daccess-ods.un.org | Depreciation is computed using the straight-line method over the estimated useful life of the asset, but it is [...] not recorded in the books of account. daccess-ods.un.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 |
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 |
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 |
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 |
该处 的职责特别包括：编制预算草案，确保预算执行得当，保管财务会 计 账簿 ， 进 行 财务报告，管理给供应商的付款和薪金支付，处理与法院成员和书记官处工作人 [...] 员薪给有关的工作(如各种津贴和费用报销)。 daccess-ods.un.org | Its duties include in particular preparing the draft budget, ensuring that the [...] budget is properly implemented, [...] keeping the financial accounting books, financial reporting, [...]managing vendor payments and payroll, [...]and carrying out payroll-related operations for members of the Court and Registry staff (e.g. various allowances and expense reimbursements). daccess-ods.un.org |
有了准 确的账簿和记录，赫士睿可以制定切实可行的未来规划，可以向监管者 [...] 和其他外部利益相关者报告公司的发展情况。 hospira.com | Precise books and records allow Hospira [...] to make realistic plans for the future and to report our Company’s progress to regulators [...]and other external stakeholders. hospira.com |
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 |
环球集团旗下任何公司或企 业不得出于任何原因在账簿 或记录上记入伪造、虚假或 不实的账目。 universalleaf.com | No false, artificial, or fictitious entries shall [...] be made on the books or records of [...]any company or business in the Universal family for any reason. universalleaf.com |
会计程序和有关内部控制制度提供合理保证：资产得到了维护 ； 账簿 和 记 录 正确反映了所有会计事项，总的来说，各项政策和程序均按照适当分工得到执行。 daccess-ods.un.org | That accounting procedures and related systems of internal control provide [...] reasonable assurance that assets are [...] safeguarded, that the books and records properly [...]reflect all transactions and that, overall, [...]policies and procedures are implemented with an appropriate segregation of duties. daccess-ods.un.org |
通常给专 业人员办法许可证，或者要求专业人员设 置 账簿 或 登 记簿，以记录交易性质（比利时、法国、希 [...] 腊、意大利、摩纳哥、挪威、罗马尼亚和瑞士），有时甚至要求提供鉴定证明（意大利）。 unesdoc.unesco.org | Generally, professionals are granted a licence and [...] required to keep an account book or register [...]specifying the nature of their transactions [...](Belgium, France, Greece, Italy, Monaco, Norway, Romania and Switzerland) and must sometimes even provide certificates of authenticity (Italy). unesdoc.unesco.org |
这笔款项不能作为多边基金提 6 供的正常收入纳入世界银行账簿，仍 将作为经常核对项目处理。 multilateralfund.org | Consequently, they will remain as [...] standing reconciling items since they cannot be treated as normal income from the [...] Multilateral Fund in the Bank’s books. multilateralfund.org |
我们能够认可Alfred Little说法的只有一件事，即在《环球邮报》采访其中的一名作者Dino [...] Huang时，他表示：“我们在报告中从来没有说这家公司是一个骗子，或是编造了公司 的 账簿。 tipschina.gov.cn | One thing we may give Alfred Little credit for is that when the Global and Mail interviewed one [...] of the authors, Dino Huang, he said that "we never said in the report that the company was a [...] scam, or cooked its books". tipschina.gov.cn |
也即，账簿涉及 的全部资产是否都包括在内，甚或 账簿未列入的诸如商誉和其他无形财产也包括在内； ㈣ 如果“不动产”位于 A 国，公司系 B 国常驻公司，而股份交易发生于 B 国居民之间，则 A 国的税务管理部门可能得不到此类交易信息以主张征税权 利，因为股份被转让的公司不在 A 国领土内 daccess-ods.un.org | (iv) In a situation where the “immovable property” is situated in State A and the company is a resident of State B, and the share transaction takes place between residents of State B, the tax administration of State A may not have access to information regarding such transactions to assert the taxation right, because the company whose shares are alienated is not in its territory daccess-ods.un.org |
因此，该笔贷款将不再“记在PCT账簿 上 ”。 wipo.int | Consequently, the loan would no [...] longer be “on the PCT’s books”. wipo.int |
FCPA 也要求美国的注册证券发行者“制作和保持 其 账簿 、 记 录和账目的合理细节，用以准确和公平 地反映发行者的所有交易和财产的使用”，对账目和记录条目的遵守要求准确地记录和解释所有支付， [...] 无论是否支付给政府官员。 eps-materials.com | The FCPA also requires issuers [...] of registered U.S. securities to [...] “make and keep books, records, and accounts, which, [...]in reasonable detail, accurately and [...]fairly reflect the transactions and uses of the assets” of the issuer. eps-materials.com |
换句话说，FCPA [...] 禁止不正确地 体现在 Valspar 公的账簿及档 簿中的资金，即使公司将这些资金用于合法的目的。 eps-materials.com | In other words, the FCPA prohibits funds not properly reflected [...] in Valspar’s books and records, even [...]if a company uses those funds for a lawful purpose. eps-materials.com |
为保持会计记录的完整性，所有现金款项、银行账户和其他账户都必须在“公司 ”账 簿中披露，且“公司”账簿中的所有条目必须及时、仔细、如实地填写，且必须拥有 足够的支持文件，以便为其描述的交易提供完整、准确且可审计的记录。 brightstarcorp.com | To maintain the integrity of the [...] accounting records, all [...] cash funds, bank accounts and other accounts must be disclosed in the Company’s books of account and all entries in the Company’s books must be prepared [...]carefully, timely [...]and honestly and must be supported by adequate documentation to provide a complete, accurate and auditable record of the transactions they describe. brightstarcorp.com |
根据 FCPA，“公司”必须确保账簿、记 录和账目准确、客观地反映交易情况和“公司” 对其资产的处置，还必须维护一套足够完善的内部会计控制制度，从而为防止“公 [...] 司”资产遭到未经授权的使用以及确保公司交易符合管理授权、交易记录准确无误 提供合理的保证。 brightstarcorp.com | Under the FCPA, the Company is [...] required to keep books, records and accounts that accurately [...]and fairly reflect the transactions [...]and dispositions of its assets, and to maintain a system of internal accounting controls sufficient to provide reasonable assurances that assets are safeguarded from unauthorized use, that corporate transactions conform to managerial authorizations and that records are accurate. brightstarcorp.com |
公司授权法国巴黎银行、星展银行有限公司、香港上海汇丰银行有限公司、中国工商银行（伦敦）有限公司、荷兰商业银行新加坡分行、法国兴业银行企业与投资银行、渣打银行和三井住友银行参与此次交易（以下简称为“受托总协调人 兼 账簿 管 理 人”）。 tipschina.gov.cn | The Hongkong and Shanghai Banking Corporation Limited, ICBC London plc, ING Bank N.V., Singapore Branch, Societe Generale Corporate & Investment Banking, Standard Chartered Bank and Sumitomo Mitsui Banking Corporation (the "Bookrunning Mandated Lead Arrangers") for this transaction. tipschina.gov.cn |
审计委员会及其工作人员也可以在任何方便的时候查阅在审计委员会看来对履行其审计职务必要的一 切 账簿 、 记录和其他文件。 un.org | The Board and its staff also have free access at all convenient times to all books, records, and other documentation which are, in the opinion of the Board, necessary for the performance of the audit. un.org |
所有零用金保管人都 有零用金账簿，充 分遵守《外勤财务程序准则》。 daccess-ods.un.org | All petty cash custodians [...] maintain petty cash books in full compliance [...]with the Field Finance Procedure Guidelines. daccess-ods.un.org |
审计委员会在其上一份报告中指出，由于 在 账簿 中 认 列了服务终了负债和退 休后负债，但没有相应的供资，因此截至 [...] 2007 年 12 月 31 日的准备金和基金结 余显示有 1 347 万美元的赤字。 daccess-ods.un.org | In its previous report, the Board noted that, owing to the recognition of [...] end-ofservice liabilities and post-retirement [...] liabilities in the books of accounts without [...]the corresponding funding, reserves and [...]fund balances as at 31 December 2007 showed a deficit of $13.47 million. daccess-ods.un.org |
FCPA 还要求企业保持准确的账簿和记 录，并保持良好的会计控 制。 eps-materials.com | The FCPA also requires companies [...] to keep accurate books and records and to maintain good accounting controls. eps-materials.com |
虚假账目或误导性账目不得以任何理由出现 在公司任何账簿或记 录中，除非是在公 司 账簿 和 记录中有正确反映，否则不得以任何理由建立、 获取或维护任何公司资金、资产或账户。 colgate.com | No false or misleading entries should [...] be made in any books or records of the Company for any reason, and no fund, asset or account of the Company [...]may be established, acquired [...]or maintained for any purpose unless such fund, asset or account is properly reflected in the books and records of the Company. colgate.com |
报关管理系统 S-CUSTOM 是根据中国海关要求对进入中国的 [...] 部材数据的登记申报和报关申报、中国国内转所、报 关 账簿、 报关物流等报关业务进行管理的系统。 tpics.co.jp | S-CUSTOM, customs clearing management system, is the system to manage the custom-house business such as registration declaration of data of members going to China according to the customs clearing request of China and customs [...] clearing declaration, domestic transferred locations in China, [...] customs clearing book, and customs clearing [...]distribution. tpics.co.jp |
根据规则，与非居民公司相关公司的利润应部分流向意大利居民纳税人，居民 纳税人将负责对相关公司账簿上多 出部分或基于回报系数确定的收入进行纳税。 vasapolli.it | Under the rule, the profits of the non-resident related company flow proportionally through to the Italian resident taxpayer, which will be liable to tax in Italy on the higher of the [...] profits of the related foreign company as [...] determined in its books, or a deemed income [...]to be determined on the basis of coefficients of return. vasapolli.it |
加盟 GSO Capital 之前，Logigian 先生是 Citibank 的总监，负责管理针对信贷交易客户流动平台 (Credit Trading Customer Flow Desk) 上高收益现金债券和信用违约互换的专 有 账簿。 china.blackstone.com | Before joining GSO Capital, Mr. Logigian worked as an Associate at Citibank where he was responsible for managing a proprietary book of high yield cash bonds and credit default swaps on the Credit Trading Customer Flow Desk where he traded sectors including healthcare, homebuilders, chemicals, retailers, consumer products, industrials, and food. blackstone.com |
如果签定了协议，开发 [...] 署审计和调查处和(或)联合国内部监督事务厅应负责代表妇女署进行内部审计 并可自由查看一切账簿、记 录以及它认为进行审计所必要的其他文件单据。 daccess-ods.un.org | If an agreement is concluded, the Office of Audit and Investigation of UNDP and/or the Office of Internal Oversight Services shall be responsible for performing internal [...] audits on behalf of UN-Women and shall have [...] free access to all books, records and other [...]documents that are, in its opinion, necessary [...]for the performance of those audits. daccess-ods.un.org |
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