검색어: journal voucher (영어 - 중국어(간체자))

journal voucher entries
分录凭单账项

voucher
消費券

(h) journal vouchers
(h) 分录凭单

(d) journal vouchers processed
(d) 处理转帐凭证

134. journal voucher entries are direct, manual entries in general ledger accounts.
134. 分录凭单账项是总分类账中直接的人工账项。

there were also numerous manual journal voucher entries, which could weaken internal control.
此外，还有许多手工分录凭单账项，可能会削弱内部控制。

journal vouchers processed obligation documents processed
债务文件经手数

136. additionally, the board found that the reviews of the journal voucher entries were not frequent enough.
136. 此外，审计委员会发现，对分录凭单账项的审查也不够经常。

there were many manual journal voucher entries in the general ledger, which could weaken internal controls.
总分类账中有许多人工转账凭证条目，这种做法可能会削弱内部控制。

176. in addition, the board found that the reviews of the journal voucher entries were not conducted frequently enough.
176. 此外，审计委员会认为审查记账凭单分录的次数不够频繁。

initially, the staff member refused because the changes were to be made by journal voucher entries, with which she was not familiar.
开始该助手不同意,因为这些改动须有转帐凭证入帐,而她对此不熟悉。

he also raised and posted a journal voucher illegally in an effort to conceal his action and forged the signature of a designated approving officer.
他还非法填写转账单记入账目以掩盖其行为，并伪造了指定核签人的签名。

the united nations office at nairobi commented that the journal voucher in imis was much overused for temporary solutions to overcome programming problems and system errors.
联合国内罗毕办事处认为，在临时解决程序设计问题和系统错误方面过度使用了综管系统的转账凭证。

the board is of the view that both the volume of journal voucher entries and the number of staff authorized to make them considerably increased the risk of error or fraud.
审计委员会认为，分录凭单账项的数量和有权入账的人数都大大增加了错误或欺诈的风险。

136. during the general journal voucher user session, processing and posting of revenues and expenditures pertaining to fiscal years outside the current biennium are allowed.
在普通转账凭证用户单元中，允许处理和公布本两年期以外的财政年度的收入和支出。

(b) the system processed revenue and expenditure transactions through the journal voucher user session, even if the object codes were not specified;
甚至在没有规定支出用途代号情况下，系统也通过转账凭证用户单元处理收入和支出会计事项；

(ii) all journal entry vouchers are carefully checked for validity and correctness.
㈡ 仔细检查所有入帐凭单的真实性和正确性。

134. the journal voucher user session does not ensure completeness of data entry information, such as fiscal year, fund, object class and object codes, before processing revenue and expense transactions.
转账凭证用户单元在处理收入和支出交易前，不确保数据登录信息，如财政年度、基金、用途类别和支出用途代号的完整性。

89. in paragraph 135 of the report, the administration agreed with the board's recommendation that it consider enhancing the journal voucher session when the automation of the closure process was completed and placed in production.
89. 委员会报告第135段建议行政部门同意委员会建议，即考虑在完成盘查程序的自动化并用于生产后加强转账凭证单元。

135. the board noted that 27 per cent of general ledger entries for income and 4 per cent for expenditure were recorded through journal vouchers.
135. 审计委员会注意到，在总分类账中，收入账项的27%和支出账项的4%是通过分录凭单记录的。