Accounting: The Language of BusinessAccounting has been called the language of Throughout our early education we learned the vocabulary and other basic elements of the English language， or another language， so that we would be able to communicate The purpose is the same for Most of you will not become You may be self-employed or employed by others in a business (a manager， banker， or investor) and will use accounting information， whether you know it or In order to understand and to use accounting information most effectively， you must have a solid grounding in its The finer points of accounting are things that you will probably never encounter in your business transactions， but you will know how to read those important financial statements and how to effectively use the material that will emanate from your computerized financial Accounting information has been useful for hundreds of The double-entry framework was first described in a book written by Luca Pacioli， a fifteenth-century Italian monk and mathematician， although its origins can be traced back another 300 The formal structure for processing financial transactions is at least 700 years What is the definition of accounting? Accounting is the process of providing quantitative information about economic entities to aid users in making decisions concerning the allocation of economic The process of providing such information necessitates a series of activities leading up to and including the communication of accounting These activities are: Identifying the information， measuring， recording， retaining - and then communicating In accounting， "numbers" are numbers of Economic entities means not only all types of businesses， but also hospitals， charitable organizations， churches and synagogues， municipalities， governments， and other organizations whether for profit or not-for- Accounting， as defined here， applies to all of Decisions concerning the allocation of economic resources include， among others， whether to buy， sell， or hold investments， whether to extend credit， and whether to manufacture and sell a particular The term accounting theory is commonly used， but it has no unified， standardized Very closely related to the realm of accounting theory is the area of Measurement is concerned with the process of assigning numbers to the attributes or characteristics of the elements being In addition to accounting， accountancy has emerged as a profession， alongside the professions of medicine and The study and practice of accountancy requires a broad understanding of concepts in such areas as economics， sociology， psychology， and public administration， as well as in-depth knowledge of specialized accounting The three main fields of accountancy include Public accounting， managerial accounting， and governmental and quasi-governmental Each of these fields has several accounting specialty and sub-specialty
What is the accounting? For many years the popular saying， accounting is accounting， scores and Ancient China "accounting" arising out of the Western Zhou Dynasty， mainly referring to the activities of the income and expenditure records， inspection and In the Qing Dynasty scholar Jiao Xun "Mencius justice"， a book on the "will" and "dollars" for the general explained: "it is sporadic in terms of the total cost-effective it will，" it is necessary to carry out the accounting for the individual accounts， individual accounts should be integrated， comprehensive accounting Accounting concept: Accounting is the currency as a major units of measurement， using a series of specialized method， the economic activities of enterprises continuous， systematic， comprehensive and integrated accounting and oversight and based on this analysis of economic activity， forecast and control to improve the economy the effectiveness of a management From an accounting definition， we can see that: Accounting first is an economic It wants to use the economic process measurement standards as the main currency continuous， systematic， comprehensive， integrated Economic calculation refers to people's economic resources (human， material and financial resources)， the Economic Relations (equivalent exchange， ownership， distribution， credit， settlement， ) and economic process (input， output， income， cost， efficiency， ) conducted by the calculating the number of S Economic calculation includes both static phenomenon on the economy's stock of the situation， including the situation of the period of dynamic flow， including both pre-calculated plan， but also after the actual Accounting is a typical example of economic calculation， calculation of economic calculation in addition to accounting， which includes statistical computing and business Accounting is an economic information It would a company dispersed into the business activities of a group of objective data， providing the company's performance， problems， and enterprise funds， labor， ownership， income， costs， profits， debt， debt， and other Provide relevant information to the relevant department advisory services， anyone can provide information through accounting enterprises understand the basic situation， and as the basis for its Clearly， the accounting is to provide financial information-based economy information systems， business is the licensing of a points， thus accounting has been called "corporate " Accounting is an economic In the non-commodity economy， accounting directly for property and materials management in commodity economy， because of commodity production and exchange of commodities， economic activity in the property and materials are a form of value performance， accounting is used form of value the management of the property and If accounting is an information system， and mainly focused on corporate and external information users， then that is an economic management accounting activities was mainly within the enterprises， History and reality， the accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management， especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and At the same time， the content and form of accounting constantly improve and change， from a purely accounting， scores， mainly for accounting operations， external submit accounting statements， as in prior operating forecasts， decision-making， on the matter of economic activities control and supervision， in hindsight， Clearly， accounting whether past， present or future， it is people's economic management
先帮你翻这些，明天有空接着翻。 Accounting in the modern time Modern accounting is the commodity economy With the further development of Chinese reform and opening up ， accounting reform must keep pace with the economic reform Implementation of accounting pattern's significant changes is in order to promote the overall development of the work and do better work for the development of the socialist market Modern accounting is based on the true business transactions and get more focused on the value Modern accounting is not only providing accounting information，but also carrying on the value management which is a management of the economic And it must be act in accordance with five basic principles which including authenticity，consistency，continuity ，systematicity ，With the development of the social economic，the development of the accounting has changed rapidly and presented some new
At present， almost every school hundreds of colleges and universities in our country have a financial professional， especially in the accounting There are tens of thousands of university graduates in accounting into the talentmarket every year， although accounting is a popular occupation， in this situationthe ordinary and primary financial personnel also apparent International accounting professional talent demand gradually According to statistics from related departments， as at present， lacking of 90000 with the international market international accounting talents in China， a huge gap talentsmeans that we are facing to broaden international vision and the ability to deal with new challenges， to the internationalization， Students can also be the development According to their own understanding and evaluation， found himself still exist in the learning problem， although able to constantly update their knowledge， canquickly accept new things; but learning is not careful enough， resulting Doing things are always Careful， careless but do financial a taboo， so it must be in the future study， life and work in the continuous
