Manage taxation , cost control , and account receivables and payables 财务活动控制,保障财务计划的执行和完成;
Assist the account receivables to achieve the collection target of the account in the province 协助收款部门完成所在省份各大客户销售团队的收款指标。
Sales accountant must ensure sales , cost of sales and accounts receivables accounts are correctly booked 确保销售收入,销售成本及应收帐款等科目准确无误。
Verify that the monthly trial balance of accounts receivables are correctly aged and the totals are in agreement with the controls 审核试算平行表、审查应收帐报表中的账龄情况是否正确。
Accounts receivables as of book closing date stood at hk 69 , 423 , 000 december 31 , 2003 : hk 47 , 330 , 000 . current ratio was 3 . 52 december 31 , 2003 : 2 . 74 应收帐款结馀约为69 , 423 , 000港元二零零三年十二月三十一日: 47 , 330 , 000港元。
Secondly , the determinants of audit fees in china audit market are client size ; the number of subsidiaries ; account receivables / total assets and the location of accounting firm 2 、影响审计收费的因素有上市公司的规模、上市公司附属子公司家数、应收款项占总资产的比例以及事务所所在地。
To ensure that the monetary base and the backing ratio would not be affected by the trade date accounting approach , amounts of accounts receivables and accounts payable arising from unsettled transactions would be shown in hk and us separately and on a net basis 为了确保货币基础与支持比率不会受到交易日会计方法影响,未交收合约所引起的应收帐项和应付帐项数额会以净额用港元和美元分别列出。
This thesis is composed of four parts as follows : part introduces fundamental theories of international factoring contract firstly , the author introduces the definition , operation patterns and classification of international factoring , and then discusses its legal basis , which is advocated to be the assignment of creditors " rights , that is , the assignment of account receivables . secondly , the author analyses the conditions that international factoring contract should have so that it can meet the statutory requirements and come into existence legally 第一部分为国际保理协议的一般原理:首先,简要介绍了国际保理基础理论,包括国际保理的定义、服务内容、运作模式和分类,并论证了国际保理的法律基础应为债权转让,即应收账款转让;其次,讨论了国际保理协议成立的重要性及其成立的条件,并介绍了国际保理协议的分类。
Firstly , the author discloses the problems existed in factoring operation from three angles , that are understanding problems , operation problems and absent of credit system , extends a blueprint for factoring development on the basis of china ' s membership of wto . this part does a comprehensive research on influences of regulations of general provision of civil law and contract law on factoring and assignment of account receivables , and other problems existed in chinese factoring law and regulation 从认识、操作及信用制度三方面说明我国保理业务的现状及存在的问题,分析入世后我国保理业务的前景;分析了《民法通则》和《合同法》等我国现行法律规范对保理和债权让与的相关规定,他们对保理发展的消极和积极影响,以及我国保理立法存在的其他方面的问题。
It puts forward the assets trust businesses such as developing individual trust business , mbo trust , esot , account receivables trust and bad real estate trust , etc . it is expected that with the new system , our trust industry may have a more brilliant future with the help of its operation advantages and active self - exploration 并强调我国的信托业应将发展自身业务作为发展的基础,提出了发展个人信托业务、 mbo信托、职工持股信托以及应收债权信托和不良房地产信托等资产信托业务。以期在新的制度条件下,我国的信托业凭借其经营优势和自身积极探索,能够迎来更加辉煌灿烂的明天。