ICWAI和ICWA的完整形式是什么？

ICWAI / ICWA：印度成本与工程会计师协会/印度儿童福利法 (ICWAI / ICWA: Institute of Cost and Works Accountants of India / Indian Child Welfare Act)

1)ICWAI：印度成本与工程会计师协会 (1) ICWAI: Institute of Cost and Works Accountants of India)

ICWAI is an abbreviation of the Institute of Cost and Works Accountants of India. It is at present time called Institutes of Cost Accountants of India (ICMAI). The institute is a qualified and accredits body which also controls the cost and management accountancy profession in India. The main purpose of this professional accountancy body is to control, support, encourage and develop the profession of cost and management accountancy in India by offering guidance through coaching and preparation through training in the field of cost and management accountancy.

ICWAI是印度成本与工程会计师协会的缩写 。目前称为印度成本会计师协会( ICMAI )。该研究所是合格的认证机构，还控制印度的成本和管理会计专业。该专业会计机构的主要目的是通过提供指导，并通过成本和管理会计领域的培训提供准备，从而控制，支持，鼓励和发展印度的成本和管理会计专业。

On May 28, 1959, it was founded, under the Cost and Works Accountant Act, 1959. Its head office is situated in Kolkata and its regional offices are situated in New Delhi, Chennai and Mumbai in India.

1959年5月28日，根据1959年《成本和工程会计法》成立了该公司。其总公司位于加尔各答，其地区办事处分别位于印度的新德里，金奈和孟买。

Image source: https://en.wikipedia.org/wiki/Institute_of_Cost_Accountants_of_India

图片来源：https://en.wikipedia.org/wiki/Institute_of_Cost_Accountants_of_India

ICWAI标准 (ICWAI Criteria)

A student can become a Cost Accountant after the completion of the course, ICWA.
完成课程ICWA后，学生可以成为成本会计。
Cost Accountant is fundamentally a cost auditor who audits the cost sheets.
从根本上说，成本会计师是对成本表进行审计的成本审计员。
Cost Accountants are an enormous demand in the government sector and a variety of private sectors such as pharmaceutical, banking, finance, and education.
成本会计在政府部门以及制药，银行，金融和教育等各种私营部门中都有巨大的需求。
A C.A can also operate independently as cost accountants or as a firm in a joint venture with other cost accountants.
CA也可以作为成本会计师或与其他成本会计师合资的公司独立运作。

2)ICWA：《印度儿童福利法》 (2) ICWA: Indian Child Welfare Act)

ICWA is an abbreviation of the Indian Child Welfare Act. It is a Federal Law for the wellbeing and benefits interest of American Indian Children. The law administers the jurisdiction over the elimination of Native American Indian children from their families in custody, foster care, and adoption cases.

ICWA是《印度儿童福利法》的缩写 。这是一项针对美国印第安儿童福利和利益利益的联邦法律。该法律对将美国原住民印第安儿童从其监护，寄养和收养案件中的家庭中驱逐出境进行管辖。

In 1978, the act was passed by the U.S. Congress to establish principles for the elimination and placement of American Indian children in foster and adoptive homes.

1978年，美国国会通过了该法案，确立了消除和安置美洲印第安人儿童收养和收养家庭的原则。

Image source: https://www.srmt-nsn.gov/indian_child_welfare_act_icwa

图片来源：https://www.srmt-nsn.gov/indian_child_welfare_act_icwa

需要ICWA (Need of ICWA)

The need for the act came when in American history a large number of American Indian and Alaska Native Children were eliminated from their families and placed in non-native foster and adoptive homes.
当在美国历史上，大量的美洲印第安人和阿拉斯加原住民儿童从他们的家庭中被淘汰，并被安置在非本国的寄养和收养家庭中时，就需要采取这项行动。
It is assumed that around 30 percent of the native children were eliminated from their families by the public and private agencies. This made them separated from their culture and identities.
假定大约有30％的土著儿童被公共和私人机构从其家庭中淘汰。这使他们与自己的文化和身份分离。
In 1978, all this inadequately affected the lives of tribal people and this led to the enforcement of the Indian Child Welfare Act (ICWA).
1978年，所有这些都不足以影响部落人民的生活，这导致了《印度儿童福利法》(ICWA)的执行。
The Act establishes the minimum federal necessities for the elimination of American Indian children from their families.
该法案为消除美洲印第安人儿童的家庭规定了最低的联邦必需品。