审批权英文

3 establishing and perfecting the system of local government bond issueImproving the local government bond issue 3.1 related legislation and enforcement constraintFirst must modify the budget law article 28 local government banned the clauses, and debt guaranty law and the relevant provisions of the "bankruptcy law content, Secondly, to formulate the measures for the administration of local government bonds, on local bond issuance and trading, settlement, the information disclosure, fund is used for the use of fund and constraint, repay arrangement, credit rating, assets mortgage payments and crisis such as a comprehensive system arrangement; Finally, the local debt issuance and trading, settlement and information disclosure content should be included in the "securities law" management constraints category.3.2 strengthening the government administrative supervision, establish and improve the hard restriction mechanismFirst, the local government bonds of examination and approval power should belong to the central government, central may establish a local government bonds audit committee as local government bond issuance examination and approval organization, on administration affiliated to the national Treasury. The size of the local government issuer except the consideration places need outside, still must be included in the government debt whole scale budget and the country's overall investment budget discourse; Secondly, to establish scientific measurement local government debt issuing scale and solvency method, keep local government bonds scale and the budgetary revenues and expenditures of reasonable matching, to prevent the scale of local government appears debt crisis, Again, must be clear about the local government bond funds USES, can only be used for local infrastructure construction and utilities development; Finally, the local government responsible persons and strengthen the clear place National People's Congress supervision. To avoid the local government through the issuance of local government bonds make achievements engineering or misappropriate the local government bond funds, must be clear about the local government leaders to bond funds use responsibilities and once appear problem this responsibility not by the leaders of personal position change and remove. Meanwhile, the place National People's Congress to strengthen the supervision of the local government debt issuing behavior, the local government issuer must be approved by the place National People's Congress for approval.3.3 establish the local bond riskguard mechanismFirst, the local government bonds shall establish local residents supervision mechanism. This not only gives debt financing, use transparent, but also make local residents to participate in the decision, ensure debt financing, use complies with local residents require, therefore debt capital construction projects shall publicize and make local residents can express their opinions and Suggestions, Secondly, to establish the local government bonds information disclosure system. The local government bonds will exert positive safe operation of the constraint function, it can not only constraint government behavior, the irrational issuer or the central government macro-control gist and bring local residents the supervisory role of the premise. Local government bonds, must according to regulations will bond issuance and financial manasement so as to the public, the information disclosure by the government financial revenue and information content of construction project, itself information outside, bond hereon, scale, USES, term, interest rates, repay assurance, issuing procedures, Suggestions on risks should be timely published; Finally, to establish a sinking fund and local government bond investor protection funds, improving the local government bonds default liquidation and government bankruptcy system.3.4 further deepening the reform of public finance system, establish the local government relatively independent propertyThe 1994 tax reform further intensifies the local government conform with two asymmetric, and the local government conform with two symmetry is local government debt core of legal principles. According to the local government should undertake duty to construct the characteristics of local property, local property shall be made by FeiQuan and the obligee of taxation, which is composed of three parts. Therefore, the central government should first improving the local tax system, enrich and increasing the local tax tax to actually change local lack of duty, income insufficient situation, and appropriate gives local certain tax legislation, so that the local government bond issue local with more reliable income protection; Secondly, to further improve the intergovernmental transfer payment system, strengthen and standardize the special transfer payment system, perfect capital allocation and use fund supervision, realizing the legalization of the intergovernmental financial relationship. Finally, the central government has allowed the local governments of property right into the market trade links to solve local financial difficulties, guarantee the local government debt issuing not definitively if.From 2009 of local government bond issuance situation, is not satisfactory, especially in anhui province bonds, the first also appeared "zero subscribe" phenomenon, this explains in our local government bond issuance or a new thing, investors accept should have a longer a process, the local government bond issuance of is a complicated reform project, should be in complete strict system design poste push away after.英文翻译器翻译。

备案：file; serve as a record; keep on record

审批：examine and approve

Trouble consult prawn people help! Words are as follows: 3 establishing and perfecting the system of local government bond issue Improving the local government bond issue 3.1 related legislation and enforcement constraint First must modify the budget law article 28 local government banned the clauses, and debt guaranty law and the relevant provisions of the "bankruptcy law content, Secondly, to formulate the measures for the administration of local government bonds, on local bond issuance and trading, settlement, the information disclosure, fund is used for the use of fund and constraint, repay arrangement, credit rating, assets mortgage payments and crisis such as a comprehensive system arrangement; Finally, the local debt issuance and trading, settlement and information disclosure content should be included in the "securities law" management constraints category. 3.2 strengthening the government administrative supervision, establish and improve the hard restriction mechanism First, the local government bonds of examination and approval power should belong to the central government, central may establish a local government bonds audit committee as local government bond issuance examination and approval organization, on administration affiliated to the national Treasury. The size of the local government issuer except the consideration places need outside, still must be included in the government debt whole scale budget and the country's overall investment budget discourse; Secondly, to establish scientific measurement local government debt issuing scale and solvency method, keep local government bonds scale and the budgetary revenues and expenditures of reasonable matching, to prevent the scale of local government appears debt crisis, Again, must be clear about the local government bond funds USES, can only be used for local infrastructure construction and utilities development; Finally, the local government responsible persons and strengthen the clear place National People's Congress supervision. To avoid the local government through the issuance of local government bonds make achievements engineering or misappropriate the local government bond funds, must be clear about the local government leaders to bond funds use responsibilities and once appear problem this responsibility not by the leaders of personal position change and remove. Meanwhile, the place National People's Congress to strengthen the supervision of the local government debt issuing behavior, the local government issuer must be approved by the place National People's Congress for approval. 3.3 establish the local bond riskguard mechanism First, the local government bonds shall establish local residents supervision mechanism. This not only gives debt financing, use transparent, but also make local residents to participate in the decision, ensure debt financing, use complies with local residents require, therefore debt capital construction projects shall publicize and make local residents can express their opinions and Suggestions, Secondly, to establish the local government bonds information disclosure system. The local government bonds will exert positive safe operation of the constraint function, it can not only constraint government behavior, the irrational issuer or the central government macro-control gist and bring local residents the supervisory role of the premise. Local government bonds, must according to regulations will bond issuance and financial manasement so as to the public, the information disclosure by the government financial revenue and information content of construction project, itself information outside, bond hereon, scale, USES, term, interest rates, repay assurance, issuing procedures, Suggestions on risks should be timely published; Finally, to establish a sinking fund and local government bond investor protection funds, improving the local government bonds default liquidation and government bankruptcy system. 3.4 further deepening the reform of public finance system, establish the local government relatively independent property The 1994 tax reform further intensifies the local government conform with two asymmetric, and the local government conform with two symmetry is local government debt core of legal principles. According to the local government should undertake duty to construct the characteristics of local property, local property shall be made by FeiQuan and the obligee of taxation, which is composed of three parts. Therefore, the central government should first improving the local tax system, enrich and increasing the local tax tax to actually change local lack of duty, income insufficient situation, and appropriate gives local certain tax legislation, so that the local government bond issue local with more reliable income protection; Secondly, to further improve the intergovernmental transfer payment system, strengthen and standardize the special transfer payment system, perfect capital allocation and use fund supervision, realizing the legalization of the intergovernmental financial relationship. Finally, the central government has allowed the local governments of property right into the market trade links to solve local financial difficulties, guarantee the local government debt issuing not definitively if. From 2009 of local government bond issuance situation, is not satisfactory, especially in anhui province bonds, the first also appeared "zero subscribe" phenomenon, this explains in our local government bond issuance or a new thing, investors accept should have a longer a process, the local government bond issuance of is a complicated reform project, should be in complete strict system design poste push away after.

备案[bèi àn]（存案以备考查）几种英文表达：

1、 put on record;

2、enter (a case) in the records;

3、put on file; serve as a record

审批[shěn pī]的英文表达：

examine and approve

“备案”的例句：

“审批”的例句：

先写好中文，再翻译成英文，呵呵

3 establish a sound system of local government bond issuance3.1 improve the local government bond issuance and enforcement of legislation related to constraintsMust first modify the "Budget Law" the second eighteen provisions prohibiting local government borrowing, and the "security law" and "Bankruptcy Law" the relevant provisions of the content; Second, to develop "local government bond management measures," the issuance of local bonds , trading, settlement, information disclosure, the intended use of funds, funds constraints, reimbursement arrangements, credit rating, asset-backed and debt crisis to make a comprehensive and systematic arrangement; Finally, the local debt issuance, trading, settlement and information disclosure, etc. should be included in the "Securities Act" management constraint areas.3.2 Strengthen the administrative supervision, establish a sound mechanism for hard constraintsFirst of all, the right of local government bonds should belong to the Central Government for approval, the Central Local Government bonds can be formed Audit Committee for approval as a local government bond issuance, the executive subordinate to the Ministry of Finance. In addition to the size of the local government bond issues to consider local needs, but also must be included in the overall size of government borrowing, the overall investment budget and the scale of national budgets; Second, local governments issue bonds to establish a scientific calculation method of the size and solvency, to keep local government bond size and the size of a reasonable proportion of the revenue and expenditure, to prevent the debt crisis of the local government; again, local government bonds to fund specific purposes, only for local infrastructure and utility development; Finally, the clear responsibility of local governments who and the strengthening of local supervision by the NPC. To prevent local governments through the issuance of vanity projects out of local government bonds Local government bonds or misappropriation of funds, local government leaders must be clear with the responsibility of bond funds, and this responsibility should any problems arise not because of changes in leadership positions of individuals removed. Meanwhile, the local people's congresses should strengthen the supervision of local government bonds act, local governments issue bonds must be approved by the local People's Congress for approval.3.3 The establishment of risk prevention mechanism of local bondsFirst, local governments issue bonds monitoring mechanism should be established to local residents. This not only makes clear the debt funds, but also enable local residents to participate in decision-making, to ensure consistent use of debt capital needs of local residents, so debt capital construction projects must be made public so that local residents can fully express their views and recommendations; Second, to build local information disclosure system of government bonds. This is the safe operation of local government bonds play an active role in the constraints, it can not only bind the Government bonds of non-rational behavior, or the central government to play a macro basis and premise of the supervisory role of the local residents. When local governments issue bonds to be issued by the provisions of the bond status and its financial operations to the public, the information disclosed in addition to government revenue and expenditure information, building information on the project itself, the bond approval, scale use, the term , interest rates, the repayment, release procedures, risk disclosure, should also be timely disclosure; Finally, to establish a sinking fund and local government bond investors protection fund, and improve local government settlement and government debt default bankruptcy system.3.4 to further deepen financial reform, to establish the relative independence of local government financial authorityReform the tax system in 1994 further exacerbated the financial authority of local government powers and asymmetric, and local government powers and financial authority of local symmetry of the core legal basis for government borrowing. Local government should be based on the characteristics of responsibilities to construct the local property rights, the right of local property rights should be taxes, fees and claims the right of three parts. Therefore, the central government should first improve the local tax system, the rich and increase local tax revenue taxes, to effectively change the local lack of the main taxes, income less than the status quo, and the appropriate legislative powers given to certain tax areas, allowing local governments to issue local bonds with a more reliable income security; Second, to further improve the intergovernmental transfer system, strengthen and standardize the special transfer payment system, improve the allocation of funds, monitoring the use of funds, intergovernmental fiscal relations to achieve the legal system. Finally, the central government should also allow local governments to enter the market transactions of property rights aspects in order to solve the fiscal problems, to ensure that local governments issue bonds not limitations.From 2009 the local government bond issuance of situation, not encouraging, especially the first day of Anhui Province is also notes a "zero-subscription", that means the local government bond issuance in China is still a new thing, investors should be accepted there is a long process of local government bonds is a complex reform project should be completed after the close of the system design re-open.

财务指标英文对照AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘 Abandonment 废弃,报废;委付 abandonment value 废弃价值 abatement ①减免②冲销 ability to service debt 偿债能力 abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount 绝对数,绝对金额 absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付 absolute priority 绝对优先求偿权 absolute value 绝对值 absorb 摊配,转并 absorption account 摊配账户,转并账户 absorption costing 摊配成本计算法 abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method 加速折旧法,快速折旧法 acceleration clause 加速偿付条款,提前偿付条款 acceptance ①承兑②已承兑票据③验收 acceptance bill 承兑票据 acceptance register 承兑票据登记簿 acceptance sampling 验收抽样 access time 存取时间 accommodation 融通 accommodation bill 融通票据 accommodation endorsement 融通背书 account ①账户,会计科目②账簿,报表③账目,账项④记账 accountability 经营责任,会计责任 accountability unit 责任单位 Accountancy 《会计》杂志 accountancy 会计 accountant 会计员,会计师 accountant general 会计主任,总会计 accounting in charge 主管会计师 accountant,s legal liability 会计师的法律责任 accountant,s report 会计师报告 accountant,s responsibility 会计师职责 account form 账户式,账式 accounting ①会计②会计学 accounting assumption 会计假定,会计假设 accounting basis 会计基准,会计基本方法 accounting changes 会计变更 accounting concept 会计概念 accounting control 会计控制 accounting convention 会计常规,会计惯例 accounting corporation 会计公司 accounting cycle 会计循环 accounting data 会计数据 accounting doctrine 会计信条 accounting document 会计凭证 accounting elements 会计要素 accounting entity 会计主体,会计个体 accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项 accounting exposure 会计暴露,会计暴露风险 accounting firm 会计事务所 Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式 accounting income 会计收益 accounting information 会计信息 accounting information system 会计信息系统 accounting internationalization 会计国际化 accounting journals 会计杂志 accounting legislation 会计法规 accounting manual 会计手册 accounting objective 会计目标 accounting period 会计期 accounting policies 会计政策 accounting postulate 会计假设 accounting practice 会计实务 accounting principle 会计原则 Accounting Principle Board 会计原则委员会 accounting procedures 会计程序 accounting profession 会计职业,会计专业 accounting rate of return 会计收益率 accounting records 会计记录,会计簿籍 Accounting Review 《会计评论》 accounting rules 会计规则 Accounting Series Release 《会计公告文件》 accounting service 会计服务 accounting software 会计软件 accounting standard 会计标准,会计准则 accounting standardization 会计标准化 Accounting Standards Board 会计准则委员会(英) Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统 accounting technique 会计技术 accounting theory 会计理论 accounting transaction 会计业务,会计账务 Accounting Trend and Techniques 《会计趋势和会计技术》 accounting unit 会计单位 accounting valuation 会计计价 accounting year 会计年度 accounts 会计账簿,会计报表 account sales 承销清单,承销报告单 accounts payable 应付账款 accounts receivable 应收账款 accounts receivable aging schedule 应收账款账龄分析表 accounts receivable assigned 已转让应收账款 accounts receivable collection period 应收账款收款期 accounts receivable discounted 已贴现应收账款 accounts receivable financing 应收账款筹资,应收账款融资 accounts receivable management 应收账款管理 accounts receivable turnover 应收账款周转率,应收账款周转次数 accretion 增殖 accrual basis accounting 应计制会计,权责发生制会计 accrued asset 应计资产 accrued expense 应计费用 accrued liability 应计负债 accrued revenue 应计收入 accumulated depreciation 累计折旧 accumulated dividend 累计股利 accumulated earnings tax 累积盈余税,累积收益税 accumulation 累积,累计 acid test ratio 酸性试验比率 acquired company 被盘购公司,被兼并公司 acquisition 购置,盘购 acquisition accounting 盘购会计 acquisition cost 购置成本 acquisition decision 购置决策 acquisition excess 盘购超支 acquisition surplus 盘购盈余 across-the-board 全面调整 ACT 预交公司税 act 法案,法规 action 起诉,诉讼 active account 活动账户 active assets 活动资产 activity 业务活动,作业 activity account 作业账户 activity accounting 作业会计 activity ratio 业务活动比率 activity variance 业务活动量差异 act of bankruptcy 破产法 act of company 公司法 act of God 天灾,不可抗力 actual capital 实际资本 actual value 实际价值 actual wage 实际工资 added value 增值 added value statement 增值表 added value tax 增值税 addition 增置,扩建 additional depreciation 附加折旧,补提折旧 additional paid-in capital 附加实缴资本 additional tax 附加税 adequate disclosure 充分披露 adjunct account 附加账户 adjustable-rate bond 可调整利率债券 adjusted gross income 调整后收益总额,调整后所得总额 adjusted trial balance 调整后试算表 adjusting entry 调整分录 adjustment 调整 adjustment account 调整账户 adjustment bond 调整债券 administrative accounting 行政管理会计 administrative budget 行政管理预算 administrative expense 行政管理费用 ADR 资产折旧年限幅度 ad valorem tax 从价税 advance 预付款,垫付款 advance corporation tax 预交公司税 advances from customers 预收客户款 advance to suppliers 预付货款 adventure 投机经营,短期经营 adverse opinion 反面意见,否定意见 adverse variance 不利差异,逆差 advisory services 咨询服务 affiliated company 联营公司 affiliation 联营 after closing trial balance 结账后试算表 after cost 售后成本 after date 出票后兑付 after sight 见票后兑付 after-tax 税后 AGA 政府会计师联合会 age 寿命,账龄,资产使用年限 age allowance 年龄减免 age analysis 账龄分析 agency 代理,代理关系 agency commission 代理佣金 agency fund 代管基金 agenda 议事日程,备忘录 agent 代理商,代理人 aggregate balance sheet 合并资产负债表 aggregate income statement 合并损益表 AGI 调整后收益总额,调整后所得总额 aging of accounts receivable 应收账款账龄分析 aging schedule 账龄表 agio 贴水,折价 agiotage 汇兑业务,兑换业务 AGM 年度股东大会 agreement 协议 agreement of partnership 合伙协议 AICPA 美国注册公共会计师协会 AIS 会计信息系统 all capital earnings rate 资本总额收益率 all-inclusive income concept 总括收益概念 allocation 分摊,分配 allocation criteria 分配标准 allotment ①分配,拨付②分配数,拨付数 allowance ①备抵②折让③津贴 allowance for bad debts 呆账备抵 allowance for depreciation 折旧备抵账户 allowance method 备抵法 all-purpose financial statement 通用财务报表,通用会计报表 alpha risk 阿尔法风险,第一种审计风险 altered check 涂改支票 alternative accounting methods 可选择性会计方法 alternative proposals 替代方案,备选方案 amalgamation 企业合并 American Accounting Association 美国会计学会 American depository receipts 美国银行证券存单,美国银行证券托存收据 American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会 American option 美式期权 American Stock Exchange 美国股票交易所 amortization ①摊销②摊还 amortized cost 摊余成本 amount 金额,合计 amount differ 金额不符 amount due 到期金额 amount of 1 dollar 1元的本利和 analysis 分析 analyst 分析师 analytical review 分析性检查 annual audit 年度审计 annual closing 年度结账 annual general meeting 年度股东大会 annualize 按年折算 annualized net present value 折算年度净现值 annual report 年度报告 annuity 年金 annuity due 期初年金 annuity in advance 预付年金 annuity in arrears 迟付年金 annuity method of depreciation 年金折旧法 antedate 填早日期 anticipation 预计,预列 anti-dilution clause 防止稀释条款 anti-pollution investment 消除污染投资 anti-profiteering tax 反暴利税 anti-tax avoidance 反避税 anti-trust legislation 反拖拉斯立法 A/P 应付账款 APB 会计原则委员会 APB Opinion 《会计原则委员会意见书》 Application 申请,申请书 applied overhead 已分配间接费用 appraisal 估价 appraisal capital 评估资本 appraisal surplus 估价盈余 appraiser 估价员,估价师 appreciation 增值 appropriated retained earnings 已拨定留存收益,已指定用途留存收益 appropriation 拨款,指拨经费 appropriation account ①拨款账户②留存收益分配账户 appropriation budget 拨款预算 approval 核定,审批 approved account 核定账户 approved bond 核定债券 A/R 应收账款 arbitrage 套利,套汇 arbitrage transaction 套利业务,套汇业务 arbitration 仲裁,公断 arithmetical error 算术误差 arm,s-length price 正常价格,公正价格 arm,s-length transaction 一臂之隔交易,正常交易 ARR 会计收益率 arrears ①拖欠,欠款②迟付 arrestment 财产扣押 Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所 article 文件条文,合同条款 articles of incorporation 公司章程 articles of partnership 合伙契约 articulate 环接 articulated concept 环接观念 artificial intelligence 人工智能 ASB 审计准则委员会 ASE 美国股票交易所 Asian Development Bank 亚洲开发银行 Asian dollar 亚洲美元 asking price 索价,卖方报价 assessed value 估定价值 assessment ①估定,查定②特别税捐,特别摊派税捐 asset 资产 asset cover 资产担保,资产保证 asset depreciation range 资产折旧年限幅度 asset-liability view 资产—负债观念 asset quality 资产质量 asset retirement 资产退役,资产报废 asset revaluation 资产重估价 asset stripping 资产剥离,资产拆卖 asset structure 资产结构 asset turnover 资产周转率 asset valuation 资产计价 assignment of accounts receivable 应收账款转让 associated company 联属公司,附属公司 Association of Government Accounting 政府会计师协会 assumed liability 承担债务,承付债务 AT 税后 at cost 按成本 at par 按票面额,平价 at sight 见票兑付,即期兑付 attached account 被查封账户 attachment 扣押,查封 attest 证明,验证 attestation 证明书,鉴定书 audit 审核,审计 auditability 可审核性 audit committee 审计委员会 audit coverage 审计范围 audited financial statement 审定财务报表,审定会计报表 audit evidence 审计证据,审计凭证 Audit Guides 《审计指南》 auditing ①审计②审计学 auditing procedure 审计程序 auditing process 审计过程 auditing standard 审计标准,审计准则 Auditing Standards Board 审计准则委员会 Auditor 审计员,审计师 auditor general 审计主任,总审计 auditor,s legal liability 审计师法律责任 auditor,s opinion 审计师意见书 auditor,s report 审计师报告,查账报告