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建议你去 一心一译网找达人帮忙,那是个翻译网站,蛮好的 Enterprise internal accounting control is an important constituent of the enterprise internal control, which depends on certain ideas and certain procedures by the internal control personnels that carry on the process of accounting supervision to the enterprise's important aspects in a certain controlled environment. It is the specific manifestation of the national laws and regulations, which is related to the enterprise's long-term stability and good management, therefore it has extremely vital significance and connotation. Establishing internal accounting control system must follow the principle of applicability, the principle of mutual dependance and independance, the principle of harmonic coordination, the principle of establishing the job functions and responsibilities and the principle cost-benefit, which target on the guarantee of the integrity of the accounting information as well as the effective processing of the accounting information system, also carries on the control towards various key points of different aspects in daily management such as funding, stocks, purchasing, sales, cost expense, risk, quality of personnels and internal auditing, and pays attention to the establishment of corresponding internal accounting control appraisal during the implementation process, simultaneously builds the good control environment, and impels good development of enterprise's interior accounting control. -------------------- 这是在翻译网上译过来,再自行修改的,仅供参考。 当翻译还真不容易啊。 Enterprise internal accounting controls is the enterprise internal control important component, is in certain control environment, rests on certain idea and certain procedure by the internal control person carries on accounting control's process to enterprise's important link. It is country laws and regulations concrete manifestation, is relating enterprise's long-term peace and good government, therefore has the very vital significance and the connotation. Establishment internal accounting the control system must follow the serviceable principle, divert mutually with separates the principle, the sychromesh principle, to establish job functions mutually stipulates responsibility the principle, the cost benefit principle, guaranteed that the accounting information real complete and guaranteed the accounting information system's effective movement is a goal, in the daily operative activity to the monetary fund, the material object, the purchase, the sale, the cost expense, the risk, the personnel quality and the management audit and so on various links' key point carries on the control, and pays attention in the implementation process establishes corresponding internal accounting to control the appraisal, simultaneously builds the good control environment, promotes positive development which enterprise internal accounting controls. Enterprise internal accounting control is a main component in Enterprise internal control, which is carried out the accounting supervision to the enterprise's important procedure by the internal control personnels based on certain idea and certain procedure in a certain controlled environment. It emboies the national laws and regulations,and relates to the long term peace and stability of enterprises,therefore it has great significence and connotation 。 未完~ Enterprise Internal Accounting Control (EIAC), as the one of the key components in enterprise internal control system, is a process in which internal controllers realize accounting supervision to key points of a company based on certain concepts and procedures in a controlled context. Acting as an embodiment of laws and regulations of the state and a guarantee for the long-term peace and stability of the enterprise, EIAC thereby bears great significance and connotation. when setting up the EIAC System certain principles shall be followed, which include principles of applicability, inter-restriction and separation, coordination, fixed post and responsibility and principle of cost-benefit so as to ensure the trueness and integrity of the accounting information as well as the effective function of the accounting information system. EIAC shall be applied to the key points of the currency capital, physical goods, purchasing and selling, cost expenditure, risk, personnel qualification and internal auditing. In the meantime, relevant evaluation system should be established during the implementation of EIAC. And finally a formation of a sound control environment can bring about a healthy development for the EIAC. |