公共会计

20世纪30年代初，美国引进了公共会计准则，提出了使用外部审计者的要求。70年之后，安然（Enron）证明，这种制度仍可能失败。

The US introduced public accounting standards and the requirement to use an external auditor in the early 1930s . Seven decades later , Enron proved the system can still fail .

会计人员的职业可以分为私营企业会计和公共会计。

Accountings are engaged in either private accounting or public accounting .

会计这一行一般分为三大类：公共会计、私人会计和政府部门会计。

The field of accounting is divided into three broad divisions : public , private , and governmental .

它们广泛用于执业业务，如医学、法律和公共会计。

They are widely used for professional practices , such as medicine , law , and public accounting .

从事公共会计的大多数人都是领有执照的注册会计师。

Most of the people in the public accounting are licensed as certified public accountants ( CPAs ) .

在公共会计中，一个会计师可以以一个个体或公共会计事务所的职员执业。

In public accounting , an accountant may practice as an individual or as a member of a public accounting firm .

这样的环境会计属于“公共会计”的范畴，与企业财务会计、政府及非赢利组织会计并列为三大会计体系。

This belongs to " public accounting ", and constructs three accounting systems with financial accounting and government and NGOs accounting .

我有五个兄弟，我就读的是一所男生居多的大学&理海大学。在1986年，公共会计职业还是男性的天下。

I had five brothers , and I went to a male-dominated university [ Lehigh University . ] Back in 1986 , the public accounting profession was very male-dominated .

会计师的工作领域分为三个方面：公共会计、私营企业会计和政府及非营利组织会计。

The field of accountants ' work is divided into three broad areas : public accounting , accounting for private businesses , and accounting for governments and nonprofit organizations .

有做私营企业会计或公共会计的经验被认为是锻炼高级主管的极好经历。受到过会计方面教育和有会计经验的人有很多岗位可以选择。

Experience in private and public accounting has long been recognized as excellent training for top management positions , individuals with education and experience in accounting hold many positions .

在美国最近的几年中，如新闻中所报道的，我们看到了一些引人注意的公司和公共会计工作的问题、违背职业道德，和非法的行为。

In recent years in the United States , we have seen some spectacular corporate and public accountancy failures , ethical violations , and illegal actions , as reported in the press .

普华永道印度不久前刚刚与美国证券交易委员会（SEC）以及美国公共公司会计监督委员会（PCAOB）达成协议，为了其对Satyam的审计向SEC和PCAOB各支付600万美元和150万美元的罚金。

PwC India just settled with the SEC and the PCAOB over its audit of Satyam and paid a fine of $ 6 million to the SEC and $ 1.5 million to the PCAOB .

公共信息会计基础理论研究

The Research on Grounded Theory of Public Information Accounting

国际公共部门会计准则的回顾、基本框架及其启示

The Review , Conceptual Framework of International Public Sector Accounting Standards and their Implications

建立一个针对这些公司的监管结构，并且与美国证券交易会和公共公司会计监督委员会开展有效的合作。

Develop a regulatory structure that works for these companies , and which coordinates effectively with the SEC and PCAOB .

立足我国的国情，指出了我国公共债务会计所面临的来自制度、文化以及技术等方面的困境。

Based on Chinese circumstances , this dissertation points out the morass that Chinese public liability accounting faces coming from institutions , culture and technology , etc.6 .

公共信息会计的本质是在会计主体之外，满足社会经济大系统对了解会计主体状况而组建的一个社会经济信息服务系统。

Then the author concludes that the essence of public information accounting is a social economic information service system out of the accounting entity , the social economic system can know the status of the accounting entity from this service system .

介绍了公共财政会计集中核算的模式及业务流程，提出了会计管理中心软件所必须具备的主要功能和技术特点，并给出了在各级财政部门建立会计管理中心系统的网络解决方案。

This paper introduced the mode and operation flow of accounting concentrated checking at public finance , and producing primary function and technical characterstic of the accounting management center system , and presenting the network solutions of establishing the accounting management center system at different finance department .

特许公共财政及会计学会〔英国〕

Chartered Institute of Public Finance and Accountancy [ United Kingdom ]

建立突发性公共事务基金会计的研究

The Research on Establishing Public Emergency Accounting

《计算机审计指南》这本书，由英国特许公共财政及会计学会出版，是作为姊妹篇。

The Computer Audit Guidelines , published by CIPFA , was adopted as a companion volume .

公共财政下会计管理模式研究与分析

Accounting Management under the Public Finance

作为一种公共信息，会计信息微观上关乎相关使用者决策的可靠性，宏观上涉及社会稳定和国计民生。

As public information , the accounting information concerns users to make decisions reliably in microcosmic and deals with the social stability and the national economy and the people 's livelihood in macrocosmic .

因此，大都视财务公共关系与会计公共关系是同一概念，这种观点限制阻碍了会计学和财务管理学的学科建设及其实践活动。

Therefore , many people think that the financial public relations and accounting public relations are the same concept . This kind of standpoint limits and obstructs the construction and their practical activity of the accounting and the financial management .

改善和提高公共部门绩效的会计使命&关于建立公共部门管理会计的基本思考

Accounting Mission of Improving and Increasing Performance of Public Sectors & Thinking About Building Public Sector Management Accounting

公共会计师执行一般会计，审计，为他们的客户，从公司或政府的非营利组织或个人改变税收和咨询活动。

Public accountants perform general accounting , auditing , tax and consulting activities for their clients , which vary from corporations or governments to nonprofit organizations or individuals .

通过公共图书馆人力资源会计成本核算，可以客观评价公共图书馆的人力资源，激发人力资源效能。因此，实行公共图书馆的人力资源会计制度势在必行。

The calculation of the human resources accounting cost can appraise the human resources of the public library impersonality , intrigue efficiently the sufficiency of human resources , so it is imperative to put into effect the public library accounting system in the near future .

公共部门和私人部门的融合导致国家对经济生活的调整，表现在法律上，就是行政上的公共责任和会计上的受托责任的融合。

The disappearance of the boundary is the combination of public responsibility and account liability derived from the public administration and private account .