德国留学APS审核国际会计专业审核资料总结史上最全共系列中英文对照2015年版.docx

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 Accounting 7,税务会计Tax Accounting 8,高级财务会计Advanced Financial Accounting 9,计算机会计Accounting Information System 10,审计学Auditing 11,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 ControlGeneral:Accounting can be divided into several fields including?financial accounting,?management accounting,?auditing, and?tax accounting.[6][7]?Financial accounting focuses on the reporting of an organizations financial information, including the preparation of?financial statements, to external users of the information, such as?investors,?regulators?and?suppliers;[8]?and management accounting focuses on the measurement, analysis and reporting of information for internal use by management.[1][8]?The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known asbookkeeping, of which?double-entry bookkeeping?is the most common system.3.1?Financial accounting3.2?Management accounting3.3?Auditing3.4?Accounting information systems3.5?Tax accountingPrinciples ofAccounting　会计学原理This course 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：assets, liabilities, equities, revenue, expenses 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(Conservatism Principle)十三、 重要性原则(Materiality Principle)------------A double-entry bookkeeping system复式记帐法The