会计单位

Article 3 Every unit must set up account books in accordance with law and ensure that they are authentic and complete .

第四条 单位负责人对本单位的会计工作和会计资料的真实性、完整性负责。

In any particular case the identification of the accounting entity may be difficult.

在特殊的情况下，很难确定会计单位。

Has no records, then it is not an accounting entity. The accounting entity is, therefore, identified as

如果它没有这样的账目，那么它就不是一个会计单位。

Consider, for example, the case of a large chain of retail stores.

在特殊的情况下，很难确定会计单位。

System of government-sent accounting representatives ; accountancy information ; supervision ; management （administration

会计委派制是加强会计管理，提供真实会计信息的有效手段，具有坚实的理论基础，因此行政事业单位必须实施会计委派制。

The most difficult aspect of money to understand is its function as a unit of account.

金钱的最难了解的方面是它作为会计单位的功能作用。

In the construction project contract award, the owner generation of buckle business tax money and the additional situation is very common, how always wraps the unit to sublet the project generation of buckle tax money to carry on the correct calculation,"Business accounting System","Construction Business accounting Calculates Means" as well as in 2006 promulgates "Business accounting Criterion 15th -- Construction Contract" to has not sublet the project the accounting to make the explicit stipulation, this article is really to this situation, has carried on the detailed elaboration on the owner generation of buckle tax money's subpackage project tax treatment and the accounting method.

内容摘要：在建设工程发包中，业主代扣营业税金及附加的情况十分普遍，总包单位如何对分包工程代扣税金进行正确的核算，《企业会计制度》、《施工企业会计核算办法》以及 2006年颁布的《企业会计准则第15号——建造合同》中均未对分包工程的会计核算作出明确的规定，本文就是真对这一情况，就业主代扣税金的分包工程税务处理及会计核算方法进行了详细的阐述。

Along with the knowledge economy time arrival as well as theinformation technology development, the computer the domainapplication is day by day thorough in accountant, accountant thecomputerization took accountant the theory and the solid servicedevelopment leading direction, the realization computerization alreadybecame modern accountant the work the inevitable trend, but trainedthe specialized technical talented person which could be competentaccountant the computerization work was extremely essential, foradaption business unit to accountant computerization capable person'surgent demand, thus sped up accountant thecomputerizationconstruction to become a important task which our country accountantconstructed

随着知识经济时代的到来以及信息技术的发展，计算机在会计领域的应用日益深入，会计电算化作为会计理论与实务发展的主导方向，实现电算化已经成为现代会计工作的必然趋势，而培养能胜任会计电算化工作的专业技术人才是非常必要的，为适应企事业单位对会计电算化人材的迫切需求，各高等院校都把《会计电算化》作为财会专业的必修课程因而加快会计电算化建设已成为我国会计建设的一项重要任务。

Article 45 Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should be kept according to law, and therefore constitutes a crime, shall be investigated for criminal liability in accordance with law; a fine of not less than 5,000 yuan but not more than 50,000 yuan may be imposed if no crime is constituted, and the persons who are State functionaries shall also be imposed upon administrative sanctions of demoting to a lower rank, removing from post or expelling from the units according to law by the unit to which they belong or the unit concerned .

第四十五条授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计帐簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，可以处五千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予降级、撤职、开除的行政处分。

Based on analysis regarding establishment and healthy implementation of internal accounting survaillance system,determination of responsibities of relavant personnel,protection of impeaching right to violation behaviours,and strengthening of social and national survaillance for accouting works,comments are made on that we should improve the accounting survaillance system compatible with new development situation because it is an important guarantee which helps to strengthen enterprise competion and further ...

通过建立、健全单位内部会计监督制度；明确相关人员在内部会计监督中的职责权限；保护对违法会计行为的检举权利；加强会计工作的社会监督和国家监督等问题的分析后认为：在现代企业制度条件下，必须加强会计监督，健全和完善与新形势相适应的会计监督体系，它是增强企业竞争力、促进企业发展的重要保证。

I am sure after a few weeks of adaptation and familiarization I will have no difficulty in functioning on a daily basis in an English speaking society or in participating fully in graduate studies.

在大学的三年的学习生活不仅给予我自身的充实，更重要的是磨练和培养了我较强的自觉能力和严谨，踏实的作风以及不怕困难的精神，对未来充满了信心！

As the first volcanoes erupted, one of the gases that bellowed out was steam.

在第一批火山喷发时，喷出的气体之一就是水蒸汽。