管帐学第一章__泛论(国外英文资料).docVIP

会计学第一章__总论(国外英文资料) This article is contributed by mickyshirley Accountancy E-mail: wanglj667@163.com, School of Accountancy Before you study a course, you must know something about its outline! Get some idea! What are some instructions about accounting? 1. what is accounting? 1. what is accounting? What is accounting? Accounting is a subject, a kind of work, a profession. Accounting is a discipline, a job, a profession. # accounting to do what? Whats the accountant going to do? Accounting is specialized, scientific methods, to an organizations accounting method is specialized, scientific, an organization of economic system recognition and measurement, recording and reporting, namely accounting, dynamic system recognition, measurement, recording and reporting, namely, accounting accounts reimbursement. - accounting vouchers, accounting books, accounting products (products: accounts reimbursement. - accounting products: vouchers, account books and reports (external decision-making information). Providing decision information outside. Zhu Rongji: good faith ethics for the discipline not to cook the books of Zhu Rongji: Accounting titles (accounting profession, technical titles), accounting professional titles Assistant Accountant (primary accounting practice, the foundation of economic law and the assistant accountant (primary accounting practice, the foundation of economic law + English and computer basic English) and computer based accounting) (intermediate accounting practice, economic law, financial management and accounting (intermediate accounting practice, economic law, financial management module and computer + English) in English and computer senior accountant (module) comprehensive examination comprehensive assessment of senior accountant (+) + comprehensive examination comprehensive evaluation) * accounting profession Public accountant (CPA, CPA), certified public accountant, CPA) A stage (5 years through the professional examination): accounting, auditing,