狂求高手帮忙翻译一段话.

Institution accountant belongs to budget accounting the category, it is the calculation, the reflection and the surveillance all levels of each kind of institution budget implementation situation and its result specialized accountant. Present stage institution accountant uses "the property, the debt, the net assets, the income, the disbursement" five accountants the essential factor, opens "the bank deposit generally, the account payable, the enterprise ties -odd" and so on 42 accountants the subject to carry on duplicate -like keeps accounts to calculate. Institution accountant besides should persist the allocated proportion with earmarks a fund for a specific purpose the principle, other do not have differently with administrative unit accountants, its accounting system altogether divides into always shows, general institution accountants the subject, the year's end cleaning up and paying up, accountant report form part and so on editor. Its characteristic mainly has following several items: 1. institutions also have own besides financial allocation enterprise income. 2. institutions although take realize the social efficiency as the objectives, but has certain 经营性 actually, and must implement the economic accounting, its enterprise income and the enterprise disbursement relate mostly with the service activity, may through the expanded service scale, the enhancement grade of service, the realization increase income and reduce expenses, strives for improves own operation condition. 3. institutions although do not provide the physical product, but provides the intellectual and artistic product to the society (namely knowledge shape product) and the service, it has the certain productiveness.
Carries out accountant to concentrate the calculation, is advantageous in strengthens the financial fund the management and the surveillance, is advantageous in the standard financial control and accountant the behavior, is advantageous in enhances the financial fund use benefit. But also has limited and the insufficient consummation place in the practice. Mainly is accountant the main task pattern flaw, accountant the main body and the responsibility localization is not clear about, implements accountant to concentrate the calculation system, will cause the influence and the question which with the audit surveillance and, the state treasury centralism payment will receive and so on.
This article will be going to elaborate accountant to concentrate the calculation the concept, the characteristic, the result, the key question analysis, and elaborated after this foundation will implement accountant to concentrate the calculation to audit the influence as well as accountant the surveillance the object, how which the content and key and all that aspects will produce concentrates the calculation and the state treasury centralism payment similarity and solves accountant to concentrate the calculation insufficiency and accountant to concentrate the calculation 融入 the state treasury centralism payment.

The business unit the accountancy belongs to the budget accountancy's category, it is check, reflection and the direct all levels each kind of business unit budgets carry out the circumstance and its result of professional accountancy.Currently the business unit accountancy the adoption" property, liabilities, clean property, income, expenditure" five conferences account the main factor, setting up" bank deposit, account payable, the business surplus" to wait 42 accounting titles to carry on the reply type open account's check generally.The business unit the accountancy is in addition to insisting to go together with ratio with particularly an appropriation principle, other with the administration unit accountancy just like, its accounting system is divided into the total elucidation, in general use business unit accounting title, yearend to tidy up and settle an account totally, the copy editor of the accounting statement etc. part.Its characteristic mainly has following several itemses:1. the business unit still has own business income in addition to public finance allocate funds.2. although the business unit take carrying out the social performance as the aim, but have the certain management, and want that the execution economy check, its business income and the business expenditure contact with the business activity mutually mostly, can pass to extend the service scale, the exaltation service quantity, the realization increases to accept the stanza to pay, fighting for the luck camp condition that improves the oneself.3. although the business unit don't provide the material product, provide the spirit product( namely the product of the knowledge appearance) and rent services toward society, it has the certain production.
Promote the accountancy the concentration check, being advantageous to management and directs that strengthens the public finance funds, being advantageous to the norm finance management and accountancy's behaviors, being advantageous to the exaltation public finance funds usage performance.But also exist to limit sex and not enough perfect places in the fulfillment.Mainly is an accountancy center work mode blemish, accountancy's corpus and fixed position of responsibility not explicit, practice the accountancy to concentrate to check the system, will make and audit direct and, national treasury concentration pay under the influence of of and problem etc..
This text will discuss the accountancy the concept, characteristics, result that concentration check, the point problem analysis, and after this foundation up elaborated to practice the accountancy the concentration to check the confrontation accounts the different from output influence of point and other aspectses and accountancy concentration check with national treasury concentration pay of place of the object, contents of the direct with resolve the accountancy the concentration checks the shortage and how will account the concentration to check to melt into the national treasury the concentration pay.

This article will be going to elaborate accountant to concentrate the calculation the concept, the characteristic, the result, the key question analysis, and elaborated after this foundation will implement accountant to concentrate the calculation to audit the influence as well as accountant the surveillance the object, how which the content and key and all that aspects will produce concentrates the calculation and the state treasury centralism payment similarity and solves accountant to concentrate the calculation insufficiency and accountant to concentrate the calculation 融入 the state treasury centralism payment.
有的地方翻不出~^_^

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