会计的法律责任英文

❶ 求关于会计的一些常用英文单词，谢谢！！！！

常用会计类英文词汇包括：

1、股票 Short-term investments - stock

股票是股份公司发行的所有权凭证，是股份公司为筹集资金而发行给各个股东作为持股凭证并借以取得股息和红利的一种有价证券。

2、银行承兑汇票 Bank acceptance

银行承兑汇票是商业汇票的一种。指由在承兑银行开立存款账户的存款人签发，向开户银行申请并经银行审查同意承兑的，保证在指定日期无条件支付确定的金额给收款人或持票人的票据。

3、应收利息 Interest receivable

应收利息是指短期债券投资实际支付的价款中包含的已到付息期但尚未领取的债券利息。

4、库存商品 Finished goods

库存商品是指企业已完成全部生产过程并已验收入库，合乎标准规格和技术条件，可以按照合同规定的条件送交订货单位，或可以作为商品对外销售的产品以及外购或委托加工完成验收入库用于销售的各种商品。简而言之，库存商品指一切闲置的，用于未来的，有经济价值的商品。

5、长期投资 Long-term investment

长期投资是指不准备随时变现，持有时间超过1年的企业对外投资。长期投资之所以区别于短期投资，不但是投资期限的长短，更在于投资目的的不同。

6、现金 Cash

现金（cash）,是指各主权国家法律确定的，在一定范围内立即可以投入流通的交换媒介。

7、减值准备 Depreciation reserves

减值准备是指资产的帐面价值超过其可收回金额，判断资产是否减值，应依据资产可能已经发生减损的某些迹象，如果存在任何一种迹象，企业应对其可收回金额进行正式估计。

8、固定资产 Fixed assets

固定资产是指企业为生产产品、提供劳务、出租或者经营管理而持有的、使用时间超过12个月的，价值达到一定标准的非货币性资产，包括房屋、建筑物、机器、机械、运输工具以及其他与生产经营活动有关的设备、器具、工具等。

9、累计折旧 Accumulated depreciation

“累计折旧”账户属于资产类的备抵调整账户，其结构与一般资产账户的结构刚好相反，贷方登记增加，借方登记减少，余额在贷方。

10、在建工程 Construction-in-process

在建工程，指企业资产的新建、改建、扩建，或技术改造、设备更新和大修理工程等尚未完工的工程支出。在建工程通常有“自营”和“出包”两种方式。

❷ 会计专业英文在线翻译

Accounting Information Disclosure Regulation in Abstract accounting information disclosure of listed companies is an integrated information resource, users of accounting information on decision-making has an important influence. 充分的信息披露不论对上市公司自身的利益，还是对证券市场的有效运作，都是至关重要的。 Adequate information disclosure of listed companies regardless of their own interests, or the effective functioning of the securities market, are crucial. 上市公司信息披露质量的好坏不仅直接影响到市场参与各方的经济决策,而且常常影响到证券市场的正常运转和健康发展。 The quality of information disclosure of listed companies good or bad is not only a direct impact on market participation to economic decision-making, and often affects the normal functioning of securities markets and healthy development. 然而,近年来我国上市公司会计信息舞弊案却频频发生，给中小投资者带来重大损失，造成证券市场秩序混乱。 However, the accounting information of listed companies in China in recent years, fraud was frequent, heavy losses to small investors, resulting in the securities market disorder. 随着我国资本市场的进一步完善，建立规范的信息披露制度和监管体制，势在必行。 With the further improvement of China's capital market, establish a standard of information disclosure system and regulatory system, is imperative. 上市公司虚报会计信息的原因是多方面的,其中上市公司的趋利动机和法律法规的不健全是其重要原因。 False accounting information of listed companies are many reasons, including listed companies which seeks profit motives and inadequate laws and regulations is an important reason. 本文采用资料统计和个案分析相结合的方法,揭示出我国上市公司多虚报会计信息的现状，并分析上市公司虚报会计信息的深层次因素及其危害性，指出了哪些责任主体应该对会计信息披露负责, 揭示出我国会计信息披露法律责任弱化这个事实。 In this paper, statistics and case analysis methods combined, revealed many listed companies in China the status of false accounting information and false accounting information of listed companies in the underlying factors and the danger, pointed out that the main responsibility for which accounting information should be responsible for the disclosure reveals the legal responsibilities of Accounting Information weaken this fact. 从而针对这些原因提出对修改完善相关法律法规、强化会计信息披露法律责任从而保护中小投资者的利益、维护证券市场秩序提出一些相应的建议，探讨如何防范会计信息舞弊。 So for these reasons put forward on the revise and improve relevant laws and regulations, strengthen the legal responsibility of accounting information disclosure to protect the interests of small investors, maintaining orderly securities market to make some appropriate recommendations on how the accounting information to prevent fraud.

提问者： studyzh - 一级

❸ 求关于会计法律责任的英文文献及汉语翻译

Commentaries on the Law of Accounting & Finance
Commentaries on the Law of Accounting & Finance is a yearbook. We use law review format (A Uniform System of Citation). Inquiries regarding where to send manuscripts (3 copies) should be directed to Robert W. McGee, editor [email protected].

Commentaries on the Law of Accounting & Finance fills a gap in the literature by providing a forum for the discussion of issues that overlap the interdisciplinary areas of accounting & law and finance & law. A nonexhaustive topical list might include:

• Accountant-client privilege
• Accountant liability
• An accountant's ties in representing tax clients
• Accounting or financial aspects of acquisitions & mergers
• Accounting disclosure
• Accounting malpractice
• Any recent court case involving an accounting firm
• Any recent court case involving securities regulation
• Auditor negligence
• Auditor liability
• Class action suits involving accounting firms
• Deep pocket theory applied to accountants
• Disclosure of environmental liabilities
• Financial reporting
• Legal aspects of accounting ecation
• Legal aspects of changing independent auditors
• Legal aspects of mergers within the accounting profession
• Legal restraints on accountant solicitation
• Licensing requirements for accountants
• Licensing requirements for professionals in the brokerage instry
• Privity for accountants
• Regulation of the accounting profession
• SEC and global market regulation
• SEC compliance inspections
• Securities litigation
• Securities regulation
• Shareholder proposals

ISSN 1099-9752
ISBN 0-9648794-0-9 (1997 Yearbook)
ISBN 0-9648794-4-1 (1998 Yearbook)

❹ 注册会计师的法律责任研究，这个题目怎么翻译成英文

注册会计师的法律责任研究,
Research on legal liability of certified public accountants,

❺ 会计法规的英文怎么说

会计法规
Accounting regulations

❻ 英文会计问题，这是关于公司责任分配

a) D might misappropriate cash and it might be hard to discover as D also prepares the bank reconciliation statement.
D 可能会挪用现金，而由于D同时负责编制银行对账调整表，这可能将难以被发现。

b) This is a hard question as we do not know whether E is a qualified accountant. Assuming E is, then, let D handles both cash receipts and payments and E handles book-keeping and bank reconciliaton. If E is not, then swap the ties of D and E.
如果E是有资格的会计人员，可以由D处理所有现金出纳，由E处理记账与银行对账调整表。

c) as mentioned above, strictly segregated the following functions (1)front office, (2)cash receipt and payments and also the (3)accounting。
如前述，要严格分开下述职能（1）业务前线 （2）现金收付 （3）会计记账

❼ 急求！！！《注册会计师的法律责任研究》怎么翻译成英文

Research on the Legal Liability of Certified Public Accountants

❽ 求有关会计法律体系的 英文原文 和翻译！所有的分都给你！十分感谢！

你发原文我给你翻译

❾ 会计法律责任的概念

从法律的视角看,会计法律责任有广义和狭义之分，广义的会计法律责任是指单位或个人版在生成和提供会计信息权过程中因违反会计法律法规所应承担的法律责任。“会计法律法规”不仅包括《会计法》及会计准则、会计制度中的会计行为规范,而且还包括其他有关会计法律规范中规定的责任。从最一般意义上讲,会计法律责任还可以指会计人员或者其他人员利用虚假会计资料进行贪污、挪用等侵吞公司财产以及单位负责人打击、报复会计人员所应承担的刑事责任,包括自然人以及法人犯罪。
狭义的会计法律责任仅指《会计法》所规定的法律责任形式:①在账簿设置、凭证编制、账目登记、会计政策选择、会计资料保管、会计人员任用、内部控制制度运作等会计工作基础环节上存在的不规范行为。②伪造、变造会计凭证、会计账簿,编制虚假财务会计报告,以及授意、指示、强令他人从事上述行为。③财政部门或有关行政部门的工作人员渎职、泄露国家机密或商业机密的行为。

❿ 注册会计师法律责任英文参考文献有哪些

这个我不是很清楚，一般中国在这方面的都是从国外直接翻译的比较多，如果你有条件弄到ACCA的教材，可以从上面去参考一下。或者一般每个大学都收录有自己的外文文献参考，可以在图书馆找一下