中国财务会计法律法规中英数据库-C-3-SCIdict专业学术词典-北京语际翻译公司

中国财务会计法律法规中英数据库

财会[2006]第3号? Cai Kuai [2006] No.3

财会[2006]3号? Cai Kuai [2006] No.3

财会[2006]第3号? Cai Kuai [2006] No.3

出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务帐目的登记工作。 Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits.

注册会计师和会计师事务所依法独立、公正执行业务，受法律保护。 Certified public accountants and public accounting firms shall carry out their business independently and impartially according to law and shall be protected by law.

会计处理方法的变更情况、变更原因以及对财务状况和经营成果的影响； changes in accounting methods, the reasons for the changes, and their impact on the financial position and operating results of the enterprise;

第一章总则 Chapter I ? General Provisions

第一章总则? Chapter I General Principles

第一章总则? Chapter I General Provisions