責任会計の英語

具体的には、1999年の会計法改正では、統一的な会計制度の確立、会計処理の適正化、会計監督の強化、会計機構の整備、虚偽報告等に対する罰則強化、法律責任の強化が謳われた。例文帳に追加

Specifically, the 1999 revisions to the Accounting Law emphasized the establishment of a uniform accounting system, rationalization of the accounting system, strengthening of auditing, strengthening of accounting supervision, improvement of accounting mechanisms, strengthening of penalties for false reporting and other crimes, and strengthening of legal responsibility. - 経済産業省

２　責任共済等の事業を行う組合は、責任共済等の事業に係る会計を他の事業に係る会計と区分して経理しなければならない。例文帳に追加

(2) A cooperative engaged in activities concerning liability mutual aid, etc. shall carry out the accounting for its activities concerning liability mutual aid, etc. separately from the accounting for its other activities.発音を聞く  - 日本法令外国語訳データベースシステム

また、公認会計士は会計上の問題で訴えられることがほとんどないので、会計上の問題につき、公認会計士が自分の責任と自覚していないことが多い。例文帳に追加

Furthermore, because certified public accountants are hardly ever sued for accounting problems, there are many instances where they are unaware of their own responsibilities. - 経済産業省

国家審計署（日本の会計検査院に相当）の報告によれば、地方政府の債務額は2010 年末10.7 兆元で、内訳は政府自身が返済責任を負う債務が6.7 兆元、保証責任を負う債務が2.3 兆元、一定の支援責任を負う債務が1.7兆元となっている。例文帳に追加

The National Audit Office (corresponding to the Board of Audit of Japan) published the report that local government debt had reached 10.7 trillion Yuan at the end of 2010: Among the debts, 6.7 trillion Yuan is the debt that local governments have an obligation to repay; 2.3 trillion Yuan is the debt that they have an obligation to guarantee; and 1.7 trillion Yuan is the debt that they have an obligation to give a certain level of financial aid. - 経済産業省

第二百四十八条　受益証券発行信託である限定責任信託（以下「受益証券発行限定責任信託」という。）においては、信託行為の定めにより、会計監査人を置くことができる。例文帳に追加

Article 248 (1) A limited liability trust which is a trust with certificates of beneficial interest (hereinafter referred to as a "limited liability trust with certificate of beneficial interest") may appoint an accounting auditor by the provisions of the terms of trust.発音を聞く  - 日本法令外国語訳データベースシステム

2003年版の通商白書では、制度の適切な運用について、公認会計士の責任関係と会計実務の不十分な理解等の点から、会計情報の信頼性が劣ることを指摘した。例文帳に追加

The White Paper on International Economy and Trade (2003) pointed out regarding appropriate operation of the system that accounting information is less reliable in China because of factors such as responsibility issues on the part of certified public accountants and insufficient understanding of accounting practices. - 経済産業省

２　受託者は、法務省令で定めるところにより、限定責任信託の会計帳簿を作成しなければならない。例文帳に追加

(2) The trustee shall prepare the accounting books for a limited liability trust as provided for by Ordinance of the Ministry of Justice.発音を聞く  - 日本法令外国語訳データベースシステム

従事者の内訳別（監査責任者又は業務執行社員・公認会計士・その他）の人数・従事日数又は時間数例文帳に追加

Number of persons who performed the engagement (categorized by (i) engagement partner, (ii) other professional accountant and (iii) other staff) and time (days or hours) spent on the engagement per category.発音を聞く  - 金融庁