会计人员

• The rapid development of accounting in current century brings about large number of professionally trained accountants
  本世纪以来会计的迅速发展造就了一大批经过专业培训的会计人员。
• Accountants often use a work sheet to help move data from the trial balance to the linancial statements
  会计人员经常利用于结帐计算表（工作底稿） ，将试算平衡表中的数据转记至财务报表。
• Article 16 . the accounting body and accounting personnel in various units may practise accounting supervision in their own units
  第十六条各单位的会计机构、会计人员对本单位实行会计监督。
• Private accountants : accountants who work for businesses , as well as government agencies , and other nonprofit organizations
  私立会计：服务于企业、政府代理处、以及其他非盈利组织的会计人员。
• For some businesses , this will require retooling their accounting practices and retraining their accounting staff to
  对于一些业务，这需要重组会计工作并重新对会计人员进行培训来进行以下工作：
• For the accounting personnel who are persecuted or retaliated against , their reputation , original positions and ranks shall be resumed
  对受打击报复的会计人员，应当恢复其名誉和原有职务、级别。
• When handling accounting affairs pursuant to law , an accountant shall be subject to the direction and supervision of managerial officers
  前项主办会计人员之任免，公司章程有较高规定者，从其规定。
• Those employed by particular business firms , or accountants corresponding to public accountants are private accountants
  那些被特定企业雇佣的、或同公共会计师相对应的会计师，被称为企事业内会计人员。
• 4 under the going - concern ( or continuity ) concept , accountants assume that the business will continue operating for the foresee ? able future
  在持续经营概念下，会计人员假定企业在可预计的未来持续经营。