会计培训内容英语翻译

College English, calculus, linear algebra, probability theory and mathematical statistics, the micro-economics, macroeconomics, marketing, the laws of economics, management and political economics, public finance, statistics, e-commerce, database, relationships Science, C language. Junior accounting, intermediate financial accounting, financial management, tax accounting, senior financial accounting, cost accounting, tax and tax planning, and marginal accounting, management accounting, auditing of multinational corporations management, financial analysis, accounting professionals in foreign languages, accounting theory feature simulated sand table exercises.

The responsibilities of the supervisor who hold the post of income budgeting in Management Section&accounting department in the Ministry of Finance plan of group headquarter include taking charge of Sales Revenue, cost premium,income of annual budget and monthly plan,appraisal，evaluation and analysis to branch offices and subsidiaries.

Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand ,deposits with banks and other financial institutions ,and short-term ,highly liquid investments that are readily convertible into known amounts of cash and which are subiect to an insignificant risk of changes in value, having been within there months of maturity at acquisition. 现金和现金等价物现金及现金等值物包括银行现金,在一方面,存款的银行和其他金融机构,短期、高流动性投资容易可转换为已知的大量的现金,这是一个微不足道的subiect风险变化的价值,已经在成熟的几个月在收购。 1 Significant accounting policies (continued)(1) Impairment losses (i) Impairment of investments in equity securities ,trade and other receivableInvestments in equity securities and trade and other receivable that are stated at cost or amortised cost are reviewed at each balance sheet date to determine whether there is objective evidence of impairment . 1重要会计政策(继续)(1)减值损失(我)损害的投资在股票、贸易和其他receivableInvestments在股票和贸易和其他应收款,乃按成本或摊余成本是回顾每个资产负债表日期,以确定是否有损伤的客观证据。 If any such evidence exists ,any impairment loss is determined and recognised as follow :For unquoted equity securities carried at cost ,the impairment loss is measured as the difference between the carrying amount of the financial asset and the estimated future cash flows ,discounted at the current market rate of return for a similar financial asset where the effect of discounting is material ,Impairment losses for equity securities are not reversed . 如果任何此类证据存在,任何减值亏损,确定并确认为遵循:对于非上市股票证券是以成本,减值亏损的差来衡量金融资产账面价值和估计未来现金流,以当前的市场回报率为类似的金融资产由于效果的打折是材料,减值损失的股票是没有逆转。 For trade and other receivables and other financial assets carried at amortised cost ,the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows ,discounted at the financial asset’s original effective interest rate (i.e. the effective interest rate computed at initial recognition of these assets),where the effect of discounting is material. 对贸易和其他应收款和其他金融资产按摊余成本进行,测量减值亏损的差的资产的账面价值和现值的估计未来现金流,以金融资产最初的实际利率(即实际利率计息首次认识这些资产),由于效果打折是物质的。 If in a subsequent period the amount of an impairment loss decreases and the decrease can be linked objectively to an event occurring after the impairment loss was recognised ,the impairment loss is reversed through the consolidated statement of income . 如果在随后的时期的数量减少了,而减值亏损减少可以连接到事件发生后客观减值亏损被认可,减值亏损是颠倒的收入通过综合声明。 A reversal of an impairment loss shall not result in the asset’s carrying amount ex 逆转减值亏损不会导致资产的账面价值前 现金和现金等价物现金及现金等值物包括银行现金,在一方面,存款的银行和其他金融机构,短期、高流动性投资容易可转换为已知的大量的现金,这是一个微不足道的subiect风险变化的价值,已经在成熟的几个月在收购。1重要会计政策(继续)(1)减值损失(我)损害的投资在股票、贸易和其他receivableInvestments在股票和贸易和其他应收款,乃按成本或摊余成本是回顾每个资产负债表日期,以确定是否有损伤的客观证据。如果任何此类证据存在,任何减值亏损,确定并确认为遵循:对于非上市股票证券是以成本,减值亏损的差来衡量金融资产账面价值和估计未来现金流,以当前的市场回报率为类似的金融资产由于效果的打折是材料,减值损失的股票是没有逆转。对贸易和其他应收款和其他金融资产按摊余成本进行,测量减值亏损的差的资产的账面价值和现值的估计未来现金流,以金融资产最初的实际利率(即实际利率计息首次认识这些资产),由于效果打折是物质的。如果在随后的时期的数量减少了,而减值亏损减少可以连接到事件发生后客观减值亏损被认可,减值亏损是颠倒的收入通过综合声明。逆转减值亏损不会导致资产的账面价值前

“差旅费用报销”Business trip expense reimbursement财务数据录入 financial data entry固定资产管理 fixed-assets management总账管理 general ledger management对账管理 checking management银行业务 banking business流动现金管理cash flow management

公共会计注册会计师所提供的主要服务审核。 银行普遍要求的申请相当大贷款这种审计的公司财务报表的审计由注册会计师不是员工的费用。 此外前可以出售他们的证券，必须审核其证券可提供出售予市民一般的公司。 此后，其他审核必须进行定期证券是否继续交易。审计的目的是借到公司的财务报表的公信力。 核数师进行审计，仔细检查公司的语句和从中他们准备的会计记录等。 在该的考试中核数师争取确定是否该语句公平地反映公司的财务状况和经营按照公认会计原则的结果。 基于他们的检查，核数师拟备报告书，expresser 有关财务会计报告的意见。 核数师财务报表显示相当。 审计使这些财务报表用户，对使用财务报表信息在标记贷款、 发放信贷，和买卖证券。在审核，会计师通常提供管理咨询服务。 一名会计师审核获得一个熟悉的经审核的公司的会计和业务程序。 因此，会计是操作的好地提供有建设性的建议，提高公司方法。 客户端期望这些建议作为有用审核副产品。 他们还经常聘请注册会计师进行额外的调查，确定可能改善其操作方法的目的。 这类调查和日益增长的他们的建议是知道作为管理咨询服务。管理咨询服务，包括设计、 安装与客户端的通用会计制度以及它可能用于管理公司任何相关的信息制度的完善。 这可能涉及选择相应的计算机、 软件，开发和安装程序所需携带有效操作使用的信息系统。 财务规划、 预算、 预测，和库存控制，可能还包括管理咨询服务。在今天的高度复杂的税法和高税率没有考虑给他们的税影响建立几个重要的业务决策。 一个综合行动计划通过培训和经验，是优秀的素质给予这一地区的重要服务。 税务服务包括不仅准备和提交的报税表，但也建议，以完成交易可能方式，承担最小的税。