外文翻译---捷克共和国的新会计制度-会计审计(编辑修改稿)

外文翻译---捷克共和国的新会计制度-会计审计(编辑修改稿)内容摘要：

e managers created their own personal and private information systems. The situation with respect to auditing, among other things, made possible such a development. 3 Fourth, the accounting data was considered to be secret and the financial statements were not published. There was no system of auditing parable to the practice established in market economies. Instead, there was only a system of accounting inspection (revise). However, the accounting inspection was not carried out by specialized independent auditors. It was undertaken by the accountants of enterprises in various branches of the economy, or other organizations of control, seconded to some other enterprise for the purpose. The accounting inspection was very superficial. The reason was selfevident: any accountant, making an accounting inspection in some other enterprise, was aware that the accountant of the inspected enterprise at a future data could make an inspection in his, or her, enterprise. Therefore, and step by step, accounting inspection degraded to a system of „mutual solidarity‟. BASIC FEATURES OF THE NEW ACCOUNTING SYSTEM After a short transitional period (199092) a new accounting system was introduced on 1 January 1993. It has been conceived as a system suited to the market economy. A feature of the new system is that only when subject to transfer from the cost („internal‟) accounting records to the financial accounting records. As far as the standardization of financial accounting is concerned is concerned the basic structure is as follow: 1 The Accounting Law 1991 established the basic accounting principles. It is foreseen that its amendment will be prepared in1996 or 1997 ( i,e. after having acquired practical experience with the operation of the new system ). 2 Three basic charts of accounts have been published. These are intended for: entrepreneurs。 nonprofit seeking organizations。 other organizationgs ( political parties, cultural and social movements) not undertaking economic activities. There is a special chart of accounts for banks and insurance panies. 3 The obligatory methodology for recording „current‟ transactions ( arising during the monthly accounting period) in the financial accounting records (.‟current accounting‟) was issued. „Current accounting‟, in Czech terminology, refers to the pilation of the accounting record from the prime entry through to the entries in the ledger accounts. Sometimes alternative accounting treatments are permitted. 4 The system of financial statements was determined. The obligatory structures 4 for the balance sheet and the profit and loss account provide for two situations: the developed or expanded version for small enterprises. 5 A new regulation on the contents of the cash flow statement and the appendix to the financial statements has been issued recently. The cash flow statement is based on the standard proposed by the International Accounting Standards Committee (IASC) ( or on the USA SFAS 95 ). That is, taxation and return on capital are not shown as separate items, as proposed in the British version. At the very beginning of the preparation of the new accounting system the following fundamental question was asked: which of the basic accounting philosophies should be adopted? 1 The AngloSaxon accounting system embracing the principle of the „true and fair view ‟. 2 The German accounting system based on fulfilling, first of all, the。