| English to Korean: Agreement | |
Source text - English
-Company should ensure union-neutral policies and procedures in such areas as applications for employment and record-keeping; and decisions on advancement, dismissal or transfer.
-Company should provide facilities to help worker representatives carry out their functions within the company's needs, size and capabilities.
-These facilities include the ability to collect union dues on company premises, posting of trade union notices, and distribution of union documents related to normal trade union activities in the enterprise, and time-off with pay for union activities. | Translation - Korean
회사는 고용 및 기록유지(승진, 면직 혹은 전보 포함)와 관련된 분야에서 노동조합에 대하여 중립적 정책 및 절차를 보장하여야 한다.
회사는 노동자 대표가 회사의 니즈, 사이즈 및 능력 이내에서 자신들의 기능 수행 에 도움이 되는 시설을 제공하여야 한다.
이러한 시설 내에서는 회사 사업장 내에서 노동조합비징수 및 직종별 노동조합 게시물 게재를 할 수 있고
기업 내에서 통상적인 직종별 노동조합 활동과 관련된 노동조합 서류의 배포를 할수 있으며, 또한 노동조합활동에 따른 비 노동에 대하여 급료를 주어야 한다. |
| English to Chinese: Accounting | |
Source text - English
Accounting informationization has been widely applied by the enterprise, which greatly sharps the landscape of accountancy. Computers have replaced the manual bookkeeping, changed the approach of accounting data processing and affected accounting theory and practice profoundly.This paper is focusing on the impact and existing limitation of accounting informationization on enterprise internal control, and discussing changes on original accounting environment of both financial and managerial accounting after the application of accounting informationization.Adoption of accounting informationization results in high level centralization and automation of data processing, which improves the efficiency of accountancy but surges company's internal control system at the same time.within the context of computer based accounting system, internal control is a comprehensive controlling system with large range and complex control procedures. Due to alterations of controlling objects and approaches, original internal control system fails to meet the requirements of computerized accounting system. Therefore, further improvement in company's internal control system is a must and an urgency.To tackle with these problems, this paper provides several suggestions on how to reinforce company's internal control. Company can improve its internal control under informationized accounting system through reinforcement on its management of organizations, continuously improvement and maintenance on both hardware and software of computerized accounting system, and establishment of a firm security protection system facing with complex network circumstances. | Translation - Chinese
会计信息化在企业已经得到了广泛的应用，会计工作也发生了很大的变化，电子计算机取代手工记账，改变了会计数据处理手段，对会计理论和实务产生深远的影响。本文以会计信息化给企业内部控制带来的影响及其存在的局限性为研究对象，论述企业实施会计信息化后，原有的会计核算和会计管理的环境发生了很大变化。它使得数据处理高度集中和自动化，提高了企业的会计工作效率，对企业内部控制制度形成了极大的冲击。内部控制在计算机会计系统的环境下，是一个范围大、控制程序复杂的综合性控制，由于控制方法，对象等方面的变化，企业原有的内部控制制度已不能适应电算化会计系统的要求，因此进一步完善企业内部控制制度已刻不容缓。本文针对这些问题，就如何加强企业的内部控制提出若干建议。企业通过加强对组织机构的管理，对会计软件和硬件进行长期不断的维护和完善，面对复杂的网络环境，建立稳固的安全防护体系，以完善会计信息化环境下的内部控制。
|
Portfolio