英文会计专业介绍accounting english.pptxVIP

Accounting;MAIN CONTENT;1、What is Accounting?;Or these？;Definition;2、The history of Accounting;the modern times The modern accounting is the product of commodity economy.From 14th to 15th century of Europe ,the rapid development of the commodity money economy promoted the development of accounting.The main mark: the first is the use of monetary value accounting measurement; the second is the widely adoption of double entry bookkeeping,which is the basic characteristics and development foundation of modern accounting. At the same time,the subjects of accounting has gradually formed for the enterprise internal management information system of management accounting.The development of management accounting is a great change in the history of the development of accounting.Since then,modern accounting has been formed the financial accounting and management accounting.;;3、The accounting profession and employment;①work as an accounting ; IN ENTERPRISE The financial and accountin Cost and management accounting Financial management Internal audit ; The work of a financial accounting:Books of the vouchers and records,Preparation of published financial statements The work of a management accounting:Calculate the cost and expenses,Develop and implement a budget,Assess department performance The work of an Internal audit:supervise the use of enterprises fund,Develop and supervise the internal control system,Evaluation of enterprise capital ;IN FINACING INSITUTION ;Mainly Banks and other financial institutions and securities industry The accounting jobs In banks：It contains bank accounting and financial department accounting ,for example: Credit tracking management Credit assessment Loan risk analysis And the internal audit department ;ADMINISTRATIVE INSTITUTION ;government departments and some institutions of not to profit as the goal,like school ,hospital and social welfare charity institution. Mainly in these institutions as accounting work and internal a