职责分离会计英语

楼上是在线翻译的吧，哈哈

1定义内部控制。内部控制应保障资产，确保准确的会计记录，提高运营效率，并鼓励遵守公司政策。2识别的有效特征内部控制制度。一个有效的内部控制系统包括这些特点：可靠的人员，责任明确的分配，适当的授权，和职责分离，这是主要的元素内部控制。许多企业使用的审计安全装置，特别，设计了其内部控制文件和记录。有效的计算机内部控制系统必须满足相同的基本标准好的手动系统。3准备银行余额调节表，相关的日志条目。银行账户有助于控制和维护现金。企业使用银行对账单和银行报表和银行和解帐户的银行交易。4申请内部控制，现金收入。使用不同的方法来控制现金通过邮件在柜台的现金收入凭证。5申请内部控制，现金支出。现金控制的关键支出是用支票支付。6占零用现金交易。一个备用金制度是用来控制小额现金支出。7重商业伦理判断。道德判断可以通过一个过程，确定了伦理问题的辅助，指定的行动方案，确定了人们参与其中，并评估可能的后果。新单词保障vt.保卫，捍卫坚持联合国坚持，遵守促进，促进，提高可靠的人员可信赖的全体职工明确的。明确的，鲜明的责任明确的分配明确的责任分工授权，授权，委任适当的授权合理的授权分离的职责职能的划分联合国查账审计和解联合国调节（指表示一个帐户的输字如何得之余另一帐户的计算过程）银行账户银行帐户银行的声明银行报表银行对账银行调节联合国预付款预付定额备用金制度预支款体系选择的替代的。评估VT对......进行估计

Accounting Assistant 会计助理 Accounting Clerk 记帐员 Accounting Manager 会计部经理 Accounting Stall 会计部职员 Accounting Supervisor 会计主管 Cashier 出纳员Financial Controller 财务主任 Financial Reporter 财务报告人F.X. (Foreign Exchange) Clerk 外汇部职员 F.X. Settlement Clerk 外汇部核算员 Fund Manager 财务经理 General Auditor 审计长 Senior Accountant 高级会计Trade Finance Executive 贸易财务主管tax accountant 税务会计assistance accountant 会计助理员assistant accountant 助理会计certified public accountant 会计师; 审定会计师chartered accountant 注册会计师, 会计师chartered public accountant 注册会计师; 特许会计师chief accountant 总会计师; 会计处长; 会计主任cost accountant 成本会计师[员]general accountant 总会计师, 普通会计人员in-charge accountant 主管会计, 会计主管员incorporated accountant 入会[会员]会计师independent accountant 独立会计师junior accountant 初级会计员, 会计师的助手licensed public accountant 执照[注册]会计师managerial accountant 管理会计师non-business accountant 非商业会计office accountant 总会计; 复核员private accountant 专任会计人员, 私用会计师professional accountant 会计师, 专业会计师public accountant 会计师, 公众会计师

分权制会计

用英语表达

翻译如下：

decentralized accounting

重点词汇释义：

decentralized

英[ˌdi:'sentrəlaɪzd]    美[ˌdi:'sentrəlaɪzd]

v.    权力下放，将（权力等）自中央政府转到地方政府( decentralize的过去式和过去分词 ); 将（工业、工人等）自集中点分散到较大的区域内;

[例句]A decentralized adaptive control method suitable for overlapping interconnected large scale systems is presented.

针对关联和有信息交迭的大系统，提出了一种分散自适应控制方法。

[其他]    原型： decentralize

Penetration “restriction control” foundation 1. the division of labor must be reasonable. Divides into certain part or the link an economic work's complete process, completes by the different department or the personnel, do not by a person of from beginning to end assuming full responsibility, realize the appropriate right division. 2. between the post must divert. The internal check is the request economical item and the accounting event separates mutually, restricts mutually; The enterprise interior different responsibility post's mutual separation, restricts mutually; The significant economical item's decision-making and the execution separate mutually, restrict mutually. In accountancy's internal check is accountant the bookkeeping and business separates, guaranteed that the account money is in charge, the account to be in charge, the accounting personnels cannot both manage and the tube, accountant do not hold a concurrent post of the teller. 3. the verification inspection wants strictly prompt. Obtains the certificate from the underlying document the manufacture to arrive again final collects the payment and the registration deposits, the entire process each step must have the strict inspection, the verification. Realizes evil ways accountant the procedure the procedure to carry on the effective inspection surveillance together to accountant. Simultaneously must attach the necessity management audit organization or the specialty auditors' audit examination work. 4. establishment perfect economical responsibility system. Economic work's concerned personnel must have the explicit work authority and the economical responsibility, attaches the corresponding rewards and punishment system of examining and assessment, the responsibility, authority and benefits is coordinated, is unified. 5. pays great attention the cost benefit relations. Have the major impact accounting information to these reflection production and operating activities and the financial situation, the design control from the inside time the system wants to be strictly careful, to be systematic. But must measure uses in formulating and execution control system's payout the benefit relations which produces with it. To non-important, its formulation and the execution control system cost high economic work may the suitable reduced program.