（史上最全共系列中英文对照）XXXX年版_财务管理_经管哈姆雷斯
１,会计学原理Principles ofAccounting 2,财务会计Financial Accounting财务会计2 3, 财务管理Financial Management 4, 成本会计Cost Accounting 5,管理会计Managerial Accounting 6,国际会计International Accounting7,税务会计Tax Accounting8,高级财务会计Advanced Financial Accounting9,计算机会计Accounting Information System10,审计学Auditing11,财务分析Financial Analysis
论文: 内部控制结构中的自评监控及完善内控的对策
Self-monitoring and Measures to ImproveInternal Control
General:Accounting can be divided into veral fields including financial accounting, management accounting, auditing, and tax accounting.[6][7] Financial accounting focus on the reporting of an organization's financial information, including the preparation of financial statements, to external urs of the information, such as investors, regulators and suppliers;[8] and management accounting focus on the measurement, analysis and repor
新文化运动兴起的标志ting of information for internal u by management.[1][8] The recording of financial transactions, so that summaries of the financials may be prented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system.
清浊合流打一成语3.1 Financial accounting
3.2 Management accounting
3.3 Auditing
3.4 Accounting information systems卢锡安天赋
3.5 Tax accounting
1、Principles ofAccounting 会计学原理
苏轼有哪些诗This cour made us to know the basic priciples and knowledge about accouting:
------------Six accounting elements会计六要素
资产、负债、所有者权益、收入、费用、利润：asts, liabilities, equities, revenue, expens and profit
------------A ledger account or ‘T’ account looks like this.
------------13 accounting priciples 会计原则
一、客观性原则(Objective Principle)二、实质重于形式原则(substance over form)三、相关性原则(relevance)四、一贯性原则(Consistent Principle)五、可比性原则(Comparability Principle)六、及时性原则(timeliness)七、明晰性原则八、权责发生制原则(Accrual Basis)九、配比原则(Matching Principle)十、实际成本原则principle of historical cost十一、划分收益性支出与资本性支出原则(distinguishment between capital expenditure and revenue
expenditure)十二、谨
慎性原则(Conrvatism Principle)十三、重要性原则(Materiality Principle)
------------A double-entry bookkeeping system复式记帐法
The name derives from the fact that financial information ud to be recorded using pen and ink in paper books – hence "bookkeeping"– and that each transaction was entered twice, with one side of the transaction being called a debit and the other a credit.
Basic principles: Double entry bookkeeping is bad on the same idea as theaccounting equation. Every accounting transaction has two equal but oppositeeffects
Equality of asts and liabilities is prerved in a system of double entry bookkeeping every accountingevent must be entered in ledger accounts both as a debit andas an equal but opposite credit.地理试卷分析
------------Accounting Equation会计恒等式
Asts = liabilities + equity
2、财务会计Financial Accounting
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business.[1] This
involves the preparation of financial statements available for publicconsumption. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purpos.
Financial accountancy is governed by both local and international accounting standards. While financial accounting is ud to prepare accounting information for people outside the organisation or not involved in the day-to-day running of the company, management accounting provides accounting information to help managers make decisions to manage the business.
关联词有什么
------------TWO Underlying Assumption
Going concern－The entity will continue inoperation for the foreeablefuture. There is no intention to putthe entity into liquidation.
Accruals－Revenue and costs must berecognid as they are earned orincurred, not as money isreceived or paid.
------------TWO fundamental characteristics
Relevance－info is relevant when it influences decisions of urs,affected by nature and materiality
Faithful reprentation－financial information must faithfully reprent the underlying economic phenomena
每周之星
------------Balance Sheet资产负债表
In financial accounting, a balance sheet is a summary of the financial balances of a comp
any. Asts, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition".The balance sheet is a statement which applies to a single point in time of a business' calendar year.
------------Income statement利润表
