会计学英文介绍

Accountancy[1] or accounting is the system of recording, verifying, and reporting of the value of assets, liabilities, income, and expenses in the books of account (ledger) to which debit and credit entries (recognizing transactions) are chronologically posted to record changes in value (see bookkeeping). Such financial information is primarily used by lenders, managers, investors, tax authorities and other decision makers to make resource allocation decisions between and within companies, organizations, and public agencies. Accounting has been defined by the AICPA as " The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof." [2]The word Accountant is derived from the French "Compter' which took its origin from the Latin "Computare". As a proof of its derivation the word was formerly written in English "Accomptant", but in process of time the word which was always pronounced by dropping the "p" became gradually changed both in pronunciation and in orthography to its present form. From the word Accountant the term Accountancy is derived.

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Principles of Accounting: Is a professional basic course in accounting undergraduate students of compulsory professional accountancy students enlightenment on the role of entry, mainly to enable students to understand the basic principles of accounting, the basic theory and methods. "Accounting Principles," also known as "accounting basis", "Basic Accounting" is the accounting profession professional basic courses, but also financial management, business administration, logistics management, information management, professional compulsory subjects. "Accounting Principles" set out the main accounting basic theory, basic methods and basic skills is that students are learning "Financial Accounting" and "financial management" and other professional courses in the pilot, is to learn to master the basic knowledge of accounting, the accounting discipline in the whole system of and management disciplines with a basic status of the system. Financial Accounting (Intermediate Accounting): This course is based on China's release of "Enterprise Accounting Standards", the latest release of the specific accounting standards and the "Enterprise Accounting System" and other laws and regulations as the basis and logic of the relationship between financial accounting the main line, will be divided into two major financial accounting, Part I of financial accounting theory systems (chapter I); The second part is about the assets, liabilities, equity, revenues, expenses and profits and other financial accounting elements of the recognition, measurement, recording and reporting (Chapter II to XII) both the elaboration of financial accounting theory, another stress analysis of financial accounting practices. Through this course of study, students master the elements of financial accounting treatment of accounts, accounting statements have been prepared on the basis that can respond flexibly to the enterprise features, for investors, creditors, government agencies use to provide such statements to meet their needs information. Practice Teaching includes the individual test and comprehensive test of monetary funds, accounts receivable, inventory, fixed assets, intangible assets, liabilities, equity, report preparation and other business operations for single meticulous processing. In the individual skills to master the future, focusing on a comprehensive skills development, basic accounting cycle selected the most representative summary accounts of subjects procedures given the most basic accounting students, in the careful organization arranged so that students are seriously true, the meticulous books from the certificate to fill in the registration statement prepared to complete the practical operation of this task. The entire procedure and contents down, not only to solidify and deepen the theoretical knowledge, but also enhance the ability of students hands-on. Management Accounting: Management accounting is an important branch of modern accounting, is a technical, practical, highly integrated emerging interdisciplinary. Management accounting as an enterprise management information system, a subsystem, whose main objective is to help business managers and effective organization, planning and control of business activities for enterprises in the production of innovation, market innovation and organizational innovation to provide new ideas and methods of .

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accounting

The systematic recording, reporting, and analysis of financial transactions of a business. The person in charge of accounting is known as an accountant, and this individual is typically required to follow a set of rules and regulations, such as the Generally Accepted Accounting Principles. Accounting allows a company to analyze the financial performance of the business, and look at statistics such as net profit.楼主满意不？绝对没有语法错误，采纳不？