会计单位

借贷记帐法应成为我国全民会计单位统一的记帐方法。

Debit - credit system must be come the unifying account method of accounting unit in China .

每一会计单位都从自己的角度对交易加以说明。

Each accounting entity interprets transactions from its own viewpoint .

会计单位之间的交易在双方的账目上都要登记。

Transactions between accounting entities are recorded in the accounts of both entities .

如果它没有这样的账目，那么它就不是一个会计单位。

If it has no records , then it is not an accounting entity .

在特殊的情况下，很难确定会计单位。

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

主管会计单位、二级会计单位、基层会计单位如何划分？

How does unit of unit of officer treasurer unit , 2 class treasurer , basic level treasurer differentiate ?

因此，会计单位被定义为有独立会计体系的最小业务单位。

The accounting entity is , therefore , identified as the smallest unit of activity with a self-contained accounting system .

同一笔交易一个会计单位可以被登记为销售；在另一个会计单位则被登记为购买。

For example , the same transaction may be recorded as a sale by one accounting entity and as a purchase by another .

同样，一个会计单位可以把一笔交易记为投资，而另一个会计单位可以把它记为缴入资本。

Similarly , one accounting entity may record a transaction as an investment , while the other accounting entity may record it as a capital contribution .

然而，该法对以地方基层政府为会计单位的会计主体实施的财经违法行为的控制明显不力，出现了会计法法律责任的落空现象。

However , the law does not have sufficient power to control the financial illegal acts committed by the accounting subjects of the local governments , and the legal responsibilities in the accounting law cannot be enforced .

会计核算单位：指设有会计制度的企业或其他经济单位。

Accounting unit : A Business enterprise or other economic unit for which a system of accounts is maintained .

假账的存在与会计人员、单位负责人、注册会计师、政府部门都有着千丝万缕的联系。

The existence of false accounting is related to accounting staff , chief-manager of enterprise , CPA and government .

本办法所称委托人是指委托代理记账机构办理会计业务的单位。

The client as mentioned in the present Measures shall refer to any the entity that entrusts an any agency bookkeeping institution to handle its accounting business .

同时由于实物资产的种类和数量繁多，存放也比较分散，本身较容易发生混乱、丢失，因此对实物资产进行内部会计控制在单位整个内部控制中的地位非常重要。

At the same time , the physical assets has a big amount and type , and lays dispersively , easier to be disorder or lost itself . Therefore it is very important for the physical assets internal accountancy control in the internal accountancy control system .

关于我国企业会计准则和事业单位会计准则合一问题的思考

Thinking on the Combination of Accounting Principles for Enterprises and Non-profit Organization

加强会计监督管理规范单位会计行为

Strengthening Accounting Supervision and Standardizing Accounting Acts Abstract

目前高职院校会计执行《事业单位会计准则（试行）》，会计基础为收付实现制。

Vocational Accounting is currently the Executive , Public Accounting Standards ( draft ), recognized as a cash basis of accounting .

但随着新的预算会计制度将事业单位会计和行政单位会计相分离，对事业基金必须站在新的高度进行再认识。

However this understanding is to be updated as the new budget system makes the difference between institutional and administrative units .

项目起草组原则上以会计司各处为单位组成，吸收相关人员参加。

In principle , the project draft team shall be based on all offices of the Accounting Department , absorbing other relevant personnel as participants .

以目前的趋势来看，不仅是企业开始引用人力资源会计，一些事业单位开始尝试引用人力资源会计。

According to the trend , not only enterprises begin to use human resources accounting , but also some public institutions begin to use it .

首先，从外部因素上看，专业合作社的财务会计工作缺少主管单位的监督管理。

First of all , from the perspective of external factors , it is lack of the charge of supervision and management in cooperative organization .

内部会计控制作为强化单位内部管理的重要手段和方法越来越受到社会和专业各界的关注。

As an important means of enhancing internal management , internal accounting control are drawing more and more attention from the society and the related departments .

文中探讨了新《会计法》对单位负责人作为会计责任主体的职责，以及单位负责人如何贯彻落实新《会计法》的主要举措。

This paper discusses the duty taken by the superintendent as an accounting responsibility body and the measures for the implementation of the new Accounting Law .

新《会计法》将单位负责人明确列为本单位会计工作的第一责任人，突出了单位负责人的会计责任和会计法律责任。

The person in charge is specified as the number-one responsible for the accounting and his accounting responsibility and accounting legal responsibility are laid stress on in the new " Accounting Law " .

内部会计控制是随着单位对内强化管理，对外满足社会需要而不断丰富和发展起来的，对于解决企业各种管理缺陷有着不可替代的作用。

The internal accounting control has been enriched and developed as the unit strengthen internal management and meet the needs of the community , which plays an irreplaceable role in various deficiencies management companies .

会计信息综合反映单位一定时期的经营活动和经营成果，在改善微观管理和宏观调控方面发挥着重要作用。

Accountancy ′ s information is comprehensive to reflect unit ′ s certain management activities and management result during a period , which plays important functions in the aspects of improving micro management and macrocontrol .

会计监督的主体应当是单位会计负责人，单位会计负责人应站在所有者、政府和社会公共等委托者的立场进行会计监督。

It points out that the subject of accounting supervision in our country should be the person in charge in accounting of a entity and he should carry out his accounting supervision on behalf of the entrusters ( owners , government and social public ) .

各单位的会计机构、会计人员对本单位实行会计监督。

The accounting body and accounting personnel in various units may practise accounting supervision in their own units .

同时，应进一步完善政府会计监督、社会会计监督和单位内部会计监督，以达到完善会计信息监管、提高会计信息质量的目的。

And at the same time should further perfect governmental accounting supervision , social accounting supervision and the units ' internal accounting supervision for the purpose of attaining the goal of perfecting the supervision and control of accounting information and increasing the quality of accounting information .

现代会计把社会划分为一些独立的单位，叫做会计单位。

Contemporary accounting divides the community into separate units called " accounting entities " .