会计发展历程英文

从古到今会计的发展历史可以分为古代会计、近代会计和现代会计三个方面来概述。

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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.