control accounts中文是什么意思

• 统制账户

• control of accounts    帐目控制
• accounts control area    计算控制面积
• accounts control unit    账务管制股
• accounts receivable control    应收帐款控制
• multiple control accounts    多种控制帐户
• accounts    会计部; 会计账簿,会计报表; 记帐策略; 建立帐户的按钮; 据闻; 台帐; 网络账号; 游戏帐号 密码; 在与; 帐户按钮; 帐目报表; 帐目帐号帐户; 账户; 账面; 账目; 账项
• card of accounts，chart of accounts    帐目表，会计科目表
• accommodating accounts    调节帐户
• accounts are not in order    帐目不清
• accounts assistant    会计助理
• accounts book    会计帐薄
• accounts clerk    帐务员; 账户员
• accounts differ    金额有错误
• accounts division    帐务司; 账户司
• accounts due    应收到期帐款; 应收款
• accounts form    帐式
• accounts framework    账户结构
• accounts if treasury    公库帐；金库帐; 公库账; 金库账
• accounts in a mess    帐目不清
• accounts in debit    借项账户
• accounts index    会计索引数据库
• accounts items    应计项目
• accounts liabilities    流动负责
• accounts list    帐户馀额表
• accounts manager    会计部经理

• Is the total of the individual accounts independently reconciled at least monthly with the control account ( s )
  是否至少每月一次就分户帐与总控制帐进行独立核对相符？
• An arrangement by which the holder of an account gives written power of attorney to someone else ， often a broker ， to buy and sell without prior approval of the holder ； often referred to as a “ managed account ” or “ controlled account ”
  一种委托形式，账户的所有人将交易权委托给其他人(通常是一个交易商)，受托人在交易时不需要事先征得账户所有人的同意。
• Purpose of role : to provide strongly controlled accounting environment, consistent with corporate and local requirements, within which such costs are contained, cash flow is maximised and financial performance is accurately measured against business plans, budget and forecasts
  提供符总部和当地要求的强而有力的财务控制环境，包含成本控制，扩大现金流和针对业务计划、预算预测精确的报表。
• In part one, author put forward some key factors for setting up management control accounting system . bring forward based theory of design and proceeding of management control accounting system, especially behavior factor of management control
  本文的结构体系可分为两大部分，第一部分提出了建立管理控制会计系统的一些关键影响要素，提示了基于管理控制环境的控制会计系统的设计与有效实施的基本原理。
• In part one, author put forward some key factors for setting up management control accounting system . bring forward based theory of design and proceeding of management control accounting system, especially behavior factor of management control
  本文的结构体系可分为两大部分，第一部分提出了建立管理控制会计系统的一些关键影响要素，提示了基于管理控制环境的控制会计系统的设计与有效实施的基本原理。
• Secondly, he should analyse value structure of corporation's basic operation and reengineer account system that can provide entire and accurate information about action . this is foundation that management control accounting system can carry effect into execution
  其次在内部环境基础上分析公司基本活动的价值构成，设计以价值为基础的能全面准确反映信息并能控制价值驱动因素的会计系统，这也是管理控制会计系统能有效发挥的基础。
• This study aims to research control theory of management accounting, and combine idiographic characteristic of guangdong telecom co ( gdtc ) . and how to setup effective management control accounting system and carry out effectively it in the full of market competition future
  本文的目的是通过研究管理会计的控制理论，结合广东电信公司的具体特点，建立适合其自身的管理控制会计系统，提高经营管理效率，以适应未来市场竞争和有效实施战略目标。
• Finally, author use the theory that scientific budget management and excellent performance measurement system ( pms ) are safeguard of control accounting system, and engineers budget management and pms . furthermore, author take advantage balanced scorecard ( bs ) in pms and use a mathematic model to measure it . although i tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience
  最后根据科学的全面预算管理和优秀的业绩评价系统(pms)是有效实施控制会计系统的保障这一原理，重新构造了广东电信公司的预算管理方法和pms系统，在pms系统中主要运用了平衡计分卡(bs)，并给出了综合评价指标量化的方法。
• Part two : firstly, the thesis analyse circumstance peculiarity of management control system of gdtc . stress combining market competition status and corporate governance and organization environment and several difficulty about how to carry into effect on management control accounting, and put forward my basic issue . it is that control accounting system is a tool of carrying out strategy, and manager must set up competition strategy according to comparative advantage of gdtc and reengineer organization structure for management control accounting system
  第二大部分首先研究分析了广东电信的管理控制系统的环境制约因素，着重结合广东电信公司的市场竞争状况、公司治理结构以及组织环境，从有效发挥管理控制会计的几个难点入手，提出自己的基本论点，即控制会计系统是实施战略的工具，着重在比较竞争优势的基础上构建竞争战略，并根据战略特点分析改造公司内部组织结构，建立有利于管理控制会计系统有效发挥的内部环境。