会计专业英语翻译

Question

贯穿“制约控制”之本
1.分工要合理。把一项经济业务的全部过程分成若干部分或环节，由不同部门或人员完成，不得由一人自始至终的包揽，实现恰当的权利分割。
2.岗位间要牵制。内部牵制就是要求经济事项与会计事项相互分离、相互制约；企业内部不同职责岗位的相互分离、相互制约；重大经济事项的决策和执行相互分离、相互制约。会计工作中的内部牵制就是会计账务与事务分离，保证账钱分管、账物分管，会计人员不能既管账又管物，会计不得兼任出纳。
3.审核检查要严格及时。从原始凭证取得到凭证的制作再到最终的收付款和登记入账，整个过程的每一步都要有严格的检查、审核。实现下道会计程序对上一道会计程序进行有效的检查监督。同时要附之必要的内部审计机构或专职审计人员的审计稽查工作。
4.建立完善的经济责任制。经济业务的有关人员要有明确的工作职权和经济责任，附之相应的奖惩考核制度，责、权、利对等、统一。
5.注重成本效益关系。对那些反映生产经营活动和财务状况有重大影响的会计信息，设计内控制度时要严格细致、系统。但要权衡用于制定和执行控制制度的付出与其产生的效益关系。对非重要的、其制定和执行控制制度成本高的经济业务可适当简化程序。
有没有不是这种在线翻译的啊,不准确

Answer 1

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.

Answer 2

楼上是在线翻译的吧，哈哈