英译中!拜托各位,帮忙翻译一下!谢谢了...在线等...

n)Thesyntheticbalanceofcontrolrequiresthecontroloftheentriesbycomparingeachanalytical... n) The synthetic balance of control requires the control of the entries by comparing each analytical control balance with the respective sums of the synthetic account from the synthetic balance of accounting control.

In the system of accounts, the operations resulted from he movement and the material and financial ransformations are reflected on the basis of the principle of the double booking. The functioning way of the accounts eaches a peak in the accounting science through the double booking, which is a methodological proceeding that gives he infallible character of the accounting; this is considered an ideal system for the record of the administrated capital and patrimony seen from a double perspective: economic values and obligations or resources (Dragan, 2004).

This principle is observed by means of the synthetic balance of accounting control that contributes to guaranteeing the exactness of the bookings made in the accounts and guaranteeing the drawing out of some real and complete financial statements. With the help of this proceeding are determined:
 the recording omissions (the economic operation is booked neither in debit nor in credit);
 the compensation errors (reporting wrongly the sums from the journal or from the documents in,Cartea – Mare”);
 the charge errors (reporting an exact sum from the journal in ,Cartea – Mare”, both in debit and in credit, but not under the correct accounts) (Munteanu, 2003);

o) The chess control balance helps to detect the errors that do not influence equalities. These errors may have as cause: wrongly establishing the correspondent account, inversing the accounting formula, registering an operation twice both in debit and in credit, drawing out a correct accounting formula, but with the wrong sums. Through this proceeding one can identify the lack of correlation between the accounts, the compensation and the charge errors.

In practice, in certain cases, in the case of control one can make use of unofficial documents and records, too.The unofficial documents and records are the result of the initiative of the persons that draw them out with the purpose of justifying some values (hand receipt, personal records, etc.). They are considered written proofs that enable examining the official documents and records. The conclusions obtained on the basis of these unofficial documents and records are taking into consideration by the controlling persons only if they are confirmed by official and legal documents and records.
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2008-06-02 · TA获得超过163个赞
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n )的综合平衡,控制需要控制的参赛作品进行比较,分析每个控制的平衡与各自的数额综合帐户从综合平衡的会计控制。

在该系统的帐户,业务,导致他从运动和物质和财政ransformations是反映在原则的基础上的双重预订。运作方式的帐目eaches的高峰期在会计通过科学的双重预订,这是一个方法程序,让他犯错的性质,会计;这被认为是一个理想的制度,以便记录在案的资本和管理的遗产,从双重视角:经济价值和义务或资源(德拉甘, 2004年) 。
这项原则是观察手段的综合平衡,会计控制有助于保证精确的预订在决算中,保证制定出来的一些真实的和完整的财务报表。借助这个程序的决心:
录音遗漏(经济运行既不是预定在借记也不在信贷) ;
补偿错误(报告错误的款项从杂志或从文件中, cartea -马“ ) ;
收费的错误(报告确切的总结,从杂志中, cartea -图马雷“ ,无论是在扣帐卡及在信贷,但不能下,正确的帐户) ( M unteanu,2 003年) ;
O)国际象棋控制的平衡,有助于侦测错误,不影响等式。这些错误可能有作为的原因:错误地建立了相应的帐户,反演的会计公式,登记的一项行动中两次双方在付款和在信贷,制定了正确的会计公式,但使用了错误的总结。通过这个程序可以找出之间缺乏关联的帐户,补偿和收费的错误。

在实践中,在某些情况下,在该案件的控制一可以利用非官方的文件和记录, too.the非官方文件和记录的是结果的倡议,有关人士认为,借鉴他们的目的与理由的一些价值观(另一方面收据,个人纪录,等等) 。它们被认为是书面证据证明,使研究的官方文件和记录。所得结论的基础上,这些非官方的文件和记录的是考虑到所控制的人,只要被证实是由官方和法律的文件和记录。
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0分翻译这么多。。。累也累死了
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