摆脱拖延症
会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。本书充分体现了高等职业教育的特色,理论内容以“必需、够用”为准则,注重培养学生的职业素养,突出了实用性。本书主要包括10个教学单元,每个单元均包含学习目标、正文、词汇以及课后练习4个部分。所选内容涵盖会计概论,会计核算的一般原则,会计等式与复式记账,日记账与分类账,会计循环过程,资产,负债,所有者权益,资产负债表和损益表,现金流量表。另外,在书后附有正文的中文翻译以及练习答案。本书既可作为大专院校财务会计类专业教材,也可作为各类会计从业人员的参考用书。
普陀小吃货
During this period, is the period of prosperity China feudal economic development. Accounting, auditing and Treasury organization development tocomplete degree. Accounting and cashier, accounting and Treasury, cash andin kind cashier, visa unit and property unit of issue, and audit and accountingare the clear division of labor, each by specialized agencies or personnel in charge. In the Tang Dynasty and the song of the "local" "our" total ", the accounting department" and other specialized organization setting, that at the time of the great importance of accounting. The Tang Dynasty set up theindependent audit organization -- more than the Department, and the exercise of financial accounting supervision of the censorate and censor supervisory system, and later in the Song Dynasty "audit department", "the court of auditors" setting, are reflected at the time of economic supervision work seriously. The Tang and Song Dynasties, the calculation of tax revenuesaccounted for the household registration system, to "pay as you go" for the annual budget system principle, property cashier custody system requirementsbottom-up presentation "plan book" of the accounting system, and supervisionsystem and so on, has become a basic property of feudal rulers to strengthen economic control system. The Tang and Song Dynasties, the emergence of"four node algorithm" and "four column list". "Four node algorithm" is in accordance with the "old pipe" (the previous balance), a new charge (current income), "fire" (current expenditure) and "reality" (at the end) the "four"specific format, a method of accounting settlement accounts regularly. "Four column list" is the "four" as the basic format, with "four node method" is a basic method of the preparation of accounting report. "Four node algorithm" to create, use and develop, "four inventory compilation form production, the use of the Tang and Song Dynasties, is a significant contribution to the accountingmethod of. "Four node algorithm" is the scientific method system reflect thewhole process of national economy and private economic activity, it concludedthe basic principle of Chinese accounting, is the core and essence of Chineseaccounting system, evolution of China accounting from the single account method to multiple account method laid a preliminary foundation. From the world range, "four node four balance formula method" in the "" (the old tube + new collection = fire +) and "four balance formula" (new close - fired = reallyold pipe) of the establishment, use, appear balanced settlement bookkeepingmethod than in the long many. In the Tang and Song Dynasties, analysis of accounting work has also been progress, such as in the Tang Dynasty, "yuanand national account book" and the song "Yuanyou accounting record", there is the analysis of accounting, the household registration, comparative analysis of national financial revenue and expenditure, as well as specialized analysisaccording to concrete problems of. The Song Dynasty "Taiping Jing's book"and "jade sea", is an important historical materials collected works ofaccounting. In this period, Chinese folk accounting also obtained the development, early Chinese financial industry -- cabinet Fang, pawn industry --quality library, and warehouses for commercial service -- other industries alsouse Di store four column node algorithm.