reconciliation会计 conservation会计

求一篇关于内部会计控制外文文献（要有英文原文、作者、出处和译文，5000字）急！！！！！！！

First, people's thinking to solve problems

5000字？文献你好歹要提供啊，不好找

reconciliation会计 conservation会计

reconciliation会计 conservation会计

reconciliation会计 conservation会计

reconciliation会计 conservation会计

帮你找文献，帮你翻译，真的是发烧友了

5000字翻译公司要收不少钱了。

我只找到几百字的，要的话我可以帮你翻一下

你先看一下，如果觉得有用我再继续翻译

Dloping an Internal Accounting Control System 内部会计控制系统的建立

建立内部会计控制系统的步是要确认和错误可能发生在哪儿。当建立这套系统时，多数会计都能提供一份清单，告诉你那些地方和问题以供参考。普华永道的一本小册子：《非营利性机构的内部会计控制：董事和管理层指导书》指出：建立有效的内部会计控制系统应该包括下面的区域和目标：

o Cash receipts

To ensure that all cash intended for the organization is received, promptly deited, properly recorded, reconciled, and kept under adequate security.

确保机构所有收入及时接收并储存，准确的记录、安排，并保证充分安全。

o Cash diursements

To ensure that cash is diursed only upon proper authorization of mament, for valid business pures, and that all diursements are properly recorded.

支出

确保支出必须有相应管理层授权，有效的事项支出目的，每笔支出必须合理记录

o Petty cash

To ensure that petty cash and other working funds are diursed only for proper pures, are adequay safeguarded, and properly recorded.

小额现款

确保小额现款和其他工作基金仅为适当的目的支出，充分保证安全并合理记录

To ensure that payroll diursements are made only upon proper authorization to bona fide employees, that payroll diursements are properly recorded and that related legal requirements (such as payroll tax deits) are complied with.

工资

确保工资支出有适当授权，并只付给实际雇员，记录得当，并遵照相关法律要求（如工资税保证金）

o Grants, gifts, and bequests

To ensure that all grants, gifts, and bequests are received and properly recorded, and that compliance with the terms of any related restrictions is adequay monitored.

赠款，礼品，遗赠

确保所有赠款、礼品和遗赠都合理的接收并记录，且充分遵守相关的法律法规限制条款

To ensure that fixed assets are acquired and dised of only upon proper authorization, are adequay safeguarded, and properly recorded.

固定资产

Additional internal controls are also required to ensure proper recording of donated materials, pledges and other rnues, accurate, timely financial reports and rmation returns, and compliance with other government regulations.

Achieving these objectives requires your organization to clearly state procedures for handling each area, including a of checks and balances in which no financial transaction is handled by only one person from beginning to end. This principle, called segregation of duties, is central to an effective internal controls . Even in a all nonprofit, duties can be divided up between paid staff and volunteers to reduce the opportunity for error and wrongdoing. For example, in a all organization, the director might approve payments and sign checks prepared by the bookkeeper or off mar. The board treasurer might then review diursements with accompanying documentation each month, prepare the bank reconciliation, and review canceled checks.

The board and executive director share the responsibility for setting a tone and standard of accountability and conscientiousness regarding the organization's assets and responsibilities. The board, usually through the work of the finance committee, fulfills that responsibility in part by approving many aspects of the internal control accounting . Common areas requiring board attention include:

o Check issuance

The number of signatures on checks, dollar amounts which require board approval or board signature on the check, who authorizes payments and financial commitments, etc.

o Deits

How payments made in cash (for admissions, raffles, weekly collection plate, etc.) will be handled, etc.

o Transfers

If and when the general fund can borrow from restricted funds, etc.

o Personnel policies

Salary lls, vacation, overtime, compensatory time, benefits, grievance procedures, srance pay, evaluation, and other personnel matters.

The Accounting Procedures Manual

The policies and procedures for handling financial transactions are best recorded in an Accounting Procedures Manual, describing the administrative tasks and who is responsible for each. The manual does not he to be a formal document, but rather a description of how functions such as paying bills, deiting cash, and transferring money between funds are handled. As you start to document these procedures, n in memo form, the memos themselves can be kept toger to form a very basic Accounting Procedures Manual. Writing or revising an Accounting Procedures Manual is a good opportunity to see wher adequate controls are in place. In addition, hing such a manual facilitates ooth turnover in financial staff.

Maintaining Effective Cont(1) All receipts should be banked promptly.rols

The executive director is commonly responsible for overseeing the day-to-day implementation of these policies and procedures. Due to the number of detailed requirements involved if your organization receives government funding, there should be one person in the organization (sibly the grant administrator) with the responsibility of understanding and monitoring those specific regulations and compliance factors.

The auditor's mament letter is an important indicator of the adequacy of your internal accounting control structure, and the degree to which it is maintained. The mament letter, which accompanies the audit and is typically addressed to the board as trustees for the organization, cites significant weaknesses in the or its execution. By reviewing the mament letter with the executive director, asking for responses to each internal control lapse or recommendation, and comparing mament letters from year to year, the board has a useful mechani for monitoring its financial safeguards and adherence to financial policies.

As your nonprofit changes and matures, and your funding and programs change, you will need to periodically review the internal accounting control which you he established and modify it to include new circumstances (bigger staff, more restricted funding, etc.) and regulations (such as receiving federal awards with increased compliance demands.)

什么是总账会计！？

总账会计的岗位职责是什么？

很多会计人员想要晋升总账会计，今天上元会计带大家了解下总账会计的工作职责，一起看看吧~

1.为管理层提供经营成果的数据概貌

完整结转各项期间费用及损益类凭证；

正确计提、摊销各项税费和成本费用，编制相关会计凭证；

核对明细账和总账的异，确保数据的准确和一致性；

编制管理层需要的Reconciliation调节表，跟踪并解决问题项；

负责提报清理呆滞科目，保证各科目的真实有效。

2.为职能部门考核提供数据资料

编制收入/费用管理报表，监督各职能部门收入、成本费用使用情况；

出具费用分析表，比较分析预算与实际的异；

对客户应收账款信用资料进行收集管理；

3.为提高资金使用效率提供数据支持

确保各项税o Payroll费准确计提，按时支付；

跟踪业务进程，尽可能及时获得各项退税、补贴；

应收预收、应付预付款的往来核销，降低无效的资金流转；

员工借支，其他应收款和其他应付款的往来核销，减少资金占用；

《会计法》明确规定“会计人员调动工作或者离职，必须与接管人员办清交接手续。”《会计基础工作规范》也规定：“会计人员工作调动或者因故离职，必须将本人所经管的会计工作全部移交给接替人员。没有办清交接手续的，不得调动或者离职。”那么交接中有哪The annual budget and periodic comparisons of financial statements with budgeted amounts, leases, loan agreements, and other major commitments.些内容?注意事项又是什么呢? 如何用工作交接规避风险？关注上元会计，一起看看吧

求方面外国文献原文

确保所有固定资产都在合理授权下获得和处置，保证充分安全并记录得当。

会为投融资决策提供财务数据及相关报表。记电算化原文，是英文，如下：

China's accounting work of the late start from the 1970s until the end of the year, try going through the stages of dlopment and self-organized and planned way stage of steady dlopment, the current mament accounting software-dlopment stage. In the 20 years of dlopment, has made considerable progress, and commercialization of GM's financial software is widely used. Many accounting software dlopment has been toward specialization, commercialization and socialization of the track. Howr, due to the financial characteristics of the work itself, as well as the rapid dlopment of the network, the rapid rise of e-commerce and so on, a number of aanced, modern things keep cropping up on the accounting , a higher demand, so that the establishment of modern Enterprise dlopment needs of the new financial has become imperative. Since the accounting is a atic project, in the process of dlopment there is much work to do, there are many issues to be resolved in a timely manner or face serious obstacle to China's accounting to a deeper ll. This article on China's accounting process and must be resolved on a few issues.

Comrization of China's cause of a late start, people thought the idea has not yet fully aware of the significance and importance of comrization. Most units are used in comrized accounting in place of hand, is only alleviate the burden on the accounting staff and improve efficiency of the accounting aspects, it does not recognize the establishment of a complete accounting rmation s for enterprises, so that the existing accounting rmation provided Timely and effective decision- and enterprise mament servs. At the same time, software updates and hardware investment in areas such as lack of support, not to mention the establishment of enterprise local area network as well as the registration of their Web site, did not make use of the aantages of rmation technology to improve the operational efficiency of enterprises. Accounting for this understanding is very detrimental to the dlopment.

Accounting is the accounting work in comr applications in the short to the comr is represented by modern data-processing tools and rmation theory, s theory, cybernetics, databases and comr networks, such as new theories and technology used in accounting Accounting and financial mament work to improve the mament of accounting and economic benefits, and the realization of the modernization of accounting.

We must recognize that accounting is not only changed the accounting mod in the form of data storage, data-processing procedures and mods to expand the areas of accounting data to improve the quality of accounting rmation, but also changed the accounting and internal control audit modology and technology, Thus promoted the theory of accounting and accounting for the further dlopment of technology to improve and promote the accounting mament reform, is the study of accounting theory and accounting pract a fundamental change. On the face of it, accounting only applies to the comr accounting work to reduce the labor intensity of accountants, accounting to improve the speed and accuracy to the comr to replace manual accounting. In fact, accounting is not only accounting tools and mods to improve accounting, and would doubtless he been a division of accounting and personnel changes, and promote the quality of personnel and accounting knowledge structure, accounting efficiency and quality of the all-round improvement Accountants to se time and energy, changing the functions of accounting, accounting theory and accounting to promote technological progress, raise the ll of accounting work, a significant increase in economic efficiency of enterprises, accounting theory and pract so that all aspects will be unprecedented in-depth Change. For example, with a focus on data storage and mament features of the "Comrized Accounting", the use of aanced database and data warehouse technology, data classification has focused on storage, the total abolition of a variety of accounting and reconciliation operation, the various statements of the data Able to share data through timely and accuray made.

Second, attention should be paid to accounting theory research

Theory is the precursor of action, accounting dependent on the dlopment of comrized accounting theory of the dlopment of comrized accounting theory behind the study, will be restricted accounting software maturity and dlopment, comrized accounting The theory is to guide and promote the new accounting on the basis of constant improvement and dlopment of pract guidelines.

In a sense, the emergence and dlopment of the comrized accounting process, but also break the traditional concept of accounting, the current mod of accounting theory and new issues, new issues, as well as research and the establishment of new theories and mods. If the comrized accounting in the design, work organization, rmation processing and accounting procedures to deal with ways and means to change itself to the current accounting theory and mods and improve the break. Although in the short term, the impact of these is the gradual, but in the long run, with the rapid dlopment of electronic technology and comrized rmation s of universal application, new problems and new issues will arise, such as: rmation-processing network After the establishment of enterprises will not only how to achi the legitimate provision of accounting rmation in a timely manner, can the effective protection of trade secrets; accounting of the two sub-s combine to achi, how to improve the existing financial reporting; rmation on existing economic theories and mods of accounting he any effect on the And so on. On the subject of a new in-depth study will become a new accounting theory and mods, and new accounting theory and mods to establish and make comrized accounting on a new basis for further improvement and dlopment. Traditional accounting theory of how to use the main comr by hand, and the did not he higher requirements of the characteristics of its own, this is not enough. Comrized Accounting theoretical research that is the realization of the comrized accounting rmation s, accounting procedures and mament s, accounting mods, as well as the use of the comr as the main tool for accounting after the accounting theory, the impact of the accounting and accounting The work of the new features. Comrized Accounting theoretical study to determine the electronic accounting rmation the basic functions of the , regulate the operation and characteristics of the intece audit, accounting files, and other basic requirements, it is consistent with the basic requirements of the accounting manual, at the same time, with their own Some of the characteristics. Comrized Accounting fundamental question of thorough

和有关的英语作文现在就要急急急本人学会计的

o Fixed assets

Cash is a current asset that includes currency, coin, money orders received from customers, amounts held in the form of demand deits, sings accounts, petty cash fund, bank draft, cashier’s checks, personal checks, and certificates of deit. Cash appears on the balance sheet at its face value. In the case of foreign currency, the amount of foreign currency is translated into domestic currency using the exchange rate on the balance sheet date.

The first step in dloping an effective internal accounting control is to identify those areas where abuses or errors are likely to occur. Many accountants can provide you with a checklist of areas and questions to consider when you are planning your . Pr Waterhouse's booklet, Effective Internal Accounting Control for Nonprofit Organizations: A Guide for Directors and Mament, includes the following areas and objectives in dloping an effective internal accounting control :

Cash is the most liquid asset and most subject to theft and fraud. Liquidity refers to how readily an asset can be converted into other types of assets, or is used to buy servs or satisfy obligations. It then becomes essential to he a of accounting procedures and records that will maintain adequate control over cash.

11.1 Controlling on Cash Receipts

In a very all business, the owner-mar can maintain control through personal contact and supervision. This kind of direct intervention must, in a larger firm, be replaced by a of internal control, exercised through accounting reports and records.

The specific controls applied to cash receipts may be summarized as:

(2) Receipts from cash sales should be supported by sales tickets, cash register tapes, and so on.

(3) Accountability should be established each time cash is transferred.

(4) Persons receiving cash should not make diursements of cash, record cash transactions, or reconcile bank accounts.

11.2 Controlling Cash Diursements

Payments must be made only by properly authorized persons, equivalent value must be received, and documents must adequay support the payment. Following are specific internal controls relating to cash diursements.

1. All diursements, except petty cash payments should be made by pre-numbered check.

2. Vouchers and supporting documents should be submitted for review when checks are signed. Following payment, the approved invo (or form) should be stamped PAID.

3. Persons who sign checks should not he access to cash receipts, should not he custody of funds or record cash entries, and should not reconcile bank accounts.

11.3 Controlling Cash Balances

The basic principle of separation of duties is evident in the specific controls or cash balances:

1. Band reconciliation should be prepared by persons who do not receive cash or sign checks.

2. Bank statement and paid checks should be received unopened by the person reconciling the account.

3. All cash fund on hand should be closely watched and surprise counts made at intervals.

An important goal of mament is therefore to ensure that a of internal controls is in place to safeguard cash from waste, theft, or embezzlement.

求把下列会计工作内容翻译成英文

协助财务制定考核指标和控制措施。

1 mament fund income and expenditure 2. Responsible for expense reimbursement signature, amount, invo and attachment audit. 3. Prepare accounting vouchers according to the unerring original vouchers. 4. Ma con说不上难，但看申请的是什么学校。LSE的MSc Law and Accounting是很不错，但申请难度也大。入学要求是：tract ledger, contract payment account 5. Prepare monthly, annual financial statements, bank balance reconciliation table 6. Monthly online tax returns, annual corporate income tax returns and settlement 7. Annual cost and profit budget according to the targets issued by the higher authorities

对账单8月25日对到9月25日,是属于几月份的账单

“recognised and competitive university”也就是重点大学了，一般来说，“Good first”是指85以上，如果学校排名比较靠后，会要求到不多90.而如果是清华北大那些，80多点也可以申请一下。

对账单8月25日对到9月25日，是属于九月份的账单了。因为是八月底没几天的业务，大部分在九月份，属于九月份账单。但是会计人员打对账单都是按整月打，和做账结账日期一致。没有硬性要求属于哪个月账单。根据查询相关息，银行对账单(BankReconciliation)是银行和企业核对账务的联系单，也是证实企业业务往来的纪录，也可以作为企业资金流动的依据，还有最重要的是可以认定企业某一时段的资金规模，很多地方需要对账单，例如：验资，投资等等。

收入

有关accounting的问题。

China: a g(5) Only designated personnel should be authorized to handle or he access to cash receipts.ood first degree from a recognised and competitive university

要做的准备其实就是保证你本科成绩分数要够高（看你自己现在在哪个学校，如果是非重点的话，你首先要做的就是想申请另外一个学校了），雅思那7分慢慢准备也不迟。

LSE的话，毕业出路不错，回或上海也能比较吃香，留英国虽然稍微有点难（法律系的起薪太高，所以竞争很激烈，工作挺难找的，竞争对手很多都是Oxbridge，LSE在学校优势上不占便宜），但如果积极点也不会有什么问题。

感觉没错啊。你是说语法还是单词呢？ treasurer 就是会计和o Approval of plans and commitments before they are implemented出纳的意思。