查询词典 interim audit

The article constructs an analytical frame based on theory of transaction cost, discussing the influencing factors which determines the choice of internal audit mode: outsourcing or self-owned. It gets the conclusion that, there are three reasons why more enterprises choose to outsource internal audit: the continual reduction of assets specialization of internal audit, the great decl...

本文构建了一个基于交易费用理论的分析框架，对企业内部审计选择外包模式还是自有模式的影响因素进行了探讨，认为内部审计的资产专用性不断降低，内部审计的市场交易成本大幅下降，内审外包在成本收益比较中日益占据优势地位，是更多的企业选择将内审外包出去的原因。

Discrete view regards every interim as a discrete accounting period and accounting polices, principle of confirmation and measurement adopted in compiling interim financial report are consistent with that of annual report, and so are applied accounting estimate, cost distribution and treatment of accrued items, etc.

独立观是将每一中期视为一个独立的会计期间，中期财务报告中所采用的会计政策和确认与计量原则与年度财务报告相一致，其中所应用会计估计、成本分配和应计项目的处理等也与年度财务报告相一致。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

The Israeli and Palestinian delegations will negotiate an agreement on the interim period (the "Interim Agreement").

双方观看了西岸和加沙地带作为一个唯一领土单位，正直将被保存在暂时的期间。

Working Drawings are the basis of the interim statement and the interim payment certificate.

是我们进行月度报表和月度临时结算的依据。

4 The Engineer may be any interim certificate make any correction or modification in any previous certificate which shall have been issued by him and shall have authority, if any work is not being carried out to his satisfaction, to omit or reduce the value of such work in any interim certificate.

92.7 在提交最终报表时，承包商应给雇主一份书面结算清单，进一步证实最终报表中的总额，相当于由合同引起的或与合同有关的全部和最后确定应支付给承包商的所有金额，并将一份副本呈交工程师。

Prior to issuing the Taking-Over Certificate for the Works, the Engineer shall not be bound to issue an Interim Payment Certificate in an amount which would be less than the minimum amount of Interim Payment Certificates

但是，在颁发工程的接收证书之前，若被开具证书的净金额（在扣除保留金及其他应扣款额之后）少于投标函附录中规定的期中支付证书的最低限额，则工程师没有义务为任何付款开具支付证书。

However, prior to issuing the Taking-Over Certificate for the Works, the Engineer shall not be bound to issue an Interim Payment Certificate in an amount which would (after retention and other deductions) be less than the minimum amount of Interim Payment Certificates stated in the Appendix to Tender.

但是，在颁发工程的接收证书之前，若被开具证书的净金额（在扣除保留金及其他应扣款额之后）少于投标函附录中规定的期中支付证书的最低限额，则工程师没有义务为任何付款开具支付证书。

The Engineer shall not be bound to issue an Interim Payment Certificate in an amount which would (after retention and other deductions) be less than the minimum amount of Interim Payment Certificates stated in the Appendix to Tender.

若被开具证书的净金额（在扣除保留金及其他应扣款额之后）少于投标函附录中规定的期中支付证书的最低限额，则工程师没有义务为任何付款开具支付证书。

1 The Document of Compliance, the Safety Management Certificate, the Interim Document of Compliance and the Interim Safety Management Certificate should be drawn up in a form corresponding to the models given in the appendix to this Code.

16.1 "符合证明"、"安全管理证书"、"临时符合证明"和"临时安全管理证书"应当按照本规则附录所示格式制作。

He became prime minister in 1997 and won international acclaim for his role in the Northern Ireland peace process.

他在1997年成为总理，并且因为在北爱尔兰的和平进程中发挥的作用受到国际社会的赞许。

Mixed Page Sorting Method Using the cuttable user model, this thesis proposes a mixed page sorting method by using cutted user model in server-side and complete user model in client-side.

隐私分级利用的混合式页面排序方法针对个性化搜索中搜索结果排序的问题，本文利用隐私可控开放的用户偏好模型，提出一个在客户端和服务器端分步进行的隐私分级利用的混合式页面排序方法。