1)SP&IRA统账结合
1.Actuarial Predictions and Measurements of China s Retirement Pension Funds under the SP&IRA;“统账结合”下我国养老保险的精算测评
2.Research on the Sustainability of Basic Endowment Insurance System with SP&IRA for Urban Employees in China统账结合的中国城镇职工基本养老保险制度可持续性研究
3.In order to deal with this tough problem all over the world, China has set up the SP&IRA, a new accumulated fund system for the basic endowment insurance.为应对这个世界性难题,我国于上个世纪90年代中后期就推出了“统账结合”的基本养老保险筹资模式。
英文短句/例句
1.Actuarial Predictions and Measurements of China s Retirement Pension Funds under the SP&IRA;“统账结合”下我国养老保险的精算测评
2.Reviewing the Problems and C ountermeasures of the Combination Model of " Risk-Pooling Fund and Individual Medical Account in Medical Insurance;医疗保险统账结合模式的问题与对策
3.Introspection and Reconstruction of Chinese "Social Pooling with Individual Account" Public Pension System;中国基本养老保险“统账结合”制度的反思与重构
4.Suggestions on improving endowment insurance system by "integrating social mutual assistance program with personnel accounts";对完善“统账结合”养老保险制度的几点建议
5.The Risks and Control of the Interconnected System of China s Basic Old-age Insurance;我国基本养老保险“统账结合”模式的风险及控制研究
6.Study on "Partial Pay-As-You-Earn" Model of Basic Pension Insurance Supply for Enterprise Employees;“统账结合”的企业职工基本养老保险供给模型研究
7.Research on the Sustainability of Basic Endowment Insurance System with SP&IRA for Urban Employees in China统账结合的中国城镇职工基本养老保险制度可持续性研究
8.Pension Insurance Reform of Agencies and Institutions in China公务员参加养老保险统一改革的思路——“混合型”统账结合制度下的测算
9.The Analysis of the Pattern of the Combination of Individual Account and Overall Arrangement;个人账户和社会统筹相结合模式分析
10.China's basic medical insurance system also combines social mutual assistance programs with personal accounts.中国的基本医疗保险制度实行社会统筹与个人账户相结合的模式。
11.The basic Chinese old-age insurance system combines mutual assistance programs with personal accounts.中国的基本养老保险制度实行社会统筹与个人账户相结合的模式。
12.Making the Profit Flow Table Correctly with General Ledgers and UFO;总账与UFO相结合正确编制利润表
13.Accounting Report Forms Uniting With UFO and General Bill;总账与UFO相结合下的会计报表编制
14.Account Management of Construction Contracts with Reliably Estimated Results结果能可靠估计的建造合同账务处理
15.Improving the Efficiency of Individual Account Utilization and Promoting the Combination of Individual Account with Community Health Services提高个人账户利用效率 促进个人账户与社区卫生服务结合
16.Necessity and Feasibility of Promoting Combination of Individual Account Utilization with Community Health Service by Setting up Pooling Funds of Outpatient Service构建门诊统筹管理 促进个人账户利用与社区卫生服务结合的必要性和可行性
17.Closing entries for the revenue accounts收入账户的结账分录
18.Closing the accounts includes two processes of journalizing and posting the closing entries.结账包括将结账分录记入日记账和将结账分录过账两个过程。
相关短句/例句
the partial fund system统账结合制
3)Social collection and personal account model统账结合模式
4)combines overall social planning with personal accounts统账结户
5)social orchestration and personal accounts combined together社会统筹与个人账户相结合
6)closing account结账
延伸阅读
外币统账法（recording-currencymethod） 亦称记账本位币法。选择某一货币为记账本位币，其他各种非记账本位币计价的经济业务，均应在业务发生时按一定的汇率（当日或当月一日）全部折算成记账本位币金额后入账，非记账本位币金额在账户占领作辅助记录。无论是外币性存款和债权、债务等项目，在账上均以记账本位币金额统一反映。如以人民币为记账本位币，则应将所有外币业务全部折算成人民币入账，同时设立非记账本位币二级辅助账户，登记非记账本位币金额的增减变动情况，作为一种补充资料。在会计处理时，每笔分录借贷方均采用同一汇率记账，不分别注销原账户的账面记录，平时不发生和不确认汇兑损益。会计期末，将所有外币性存款和债权、债务账户按月末汇率调整时才算出汇兑损益。 采用外币统账法对企业外币业务进行会计处理时，由于将外币换算成记账本位币的折合率，即其入账时的记账汇率，可以是外币业务发生当日的汇率，也可以是外币业务发生当月一日的汇率。因此，外币统账法又可以分为“逐日折算法”和“月终调整法”两种方法。 逐日折算法，对每一笔外币业务在发生时均按当日汇率换算成记账本位币入账。由于此法平时要采用每日汇率入账，故入账汇率变动频繁，增加了会计核算的工作量。月终调整法，将每一笔外币业务在发生时均按当月一日汇率换算成记账本位币入账。在外币业务较多的企业，月终调整法要比逐日折算法简便。
