半透明SKY也
共4条回答243浏览
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JuniorAccountant
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Studyoftheconceptsandtechniquesformeasurementandcommunicationoffinancialinformationandinterpretationoffinancialstatements.Studyoftheconceptsandtechniquesformeasurementandcommunicationoffinancialinformation.Anintroductiontoaccountingtheoryandpracticeasrelatedtothesingleproprietorship,withemphasisonserviceandmerchandisingtransactionanalysis,andrecordingandsummarizingproceduresusedinpreparingvariousfinancialstatements.Continuationofstudyofaccountingprincipleswithemphasisonpartnershipsandcorporations.Topicsincludestockandbondissuances,presentvalueconceptasrelatedtoaccounting,introductiontoconsolidationandintercompanyinvestments,specialfinancialstatementsandfinancialstatementanalysis,andpartnershipformationandliquidation.我从我们学校校网上给你弄来的。这段话可不好读，你加油吧～
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笑寒天下6小时前发布 -
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呃，楼上的怎么更像是书名或者学习内容……Accountancy(profession)oraccounting(methodology)isthemeasurement,statementorprovisionofassuranceaboutfinancialinformationprimarilyusedbymanagers,investors,taxauthoritiesandotherdecisionmakerstomakeresourceallocationdecisionswithincompanies,organizations,andpublicagencies.Thetermsderivefromtheuseoffinancialaccounts.Accountingisthedisciplineofmeasuring,communicatingandinterpretingfinancialactivity.Accountingisalsowidelyreferredtoasthe"languageofbusiness".[2]Financialaccountingisonebranchofaccountingandhistoricallyhasinvolvedprocessesbywhichfinancialinformationaboutabusinessisrecorded,classified,summarised,interpreted,andcommunicated;forpubliccompanies,thisinformationisgenerallypublicly-accessible.Bycontrastmanagementaccountinginformationisusedwithinanorganisationandisusuallyconfidentialandaccessibleonlytoasmallgroup,mostlydecision-makers.TaxAccountingistheaccountingneededtocomplywithjurisdictionaltaxregulations.Practitionersofaccountancyareknownasaccountants.Therearemanyprofessionalbodiesforaccountantsthroughouttheworld.Manyallowtheirmemberstousetitlesindicatingtheirmembershiporqualificationlevel.ExamplesareCharteredCertifiedAccountant(ACCAorFCCA),CharteredAccountant(FCA,CAorACA),ManagementAccountant(ACMA,FCMAorAICWA),CertifiedPublicAccountant(CPA)andCertifiedGeneralAccountant(CGAorFCGA).Auditingisarelatedbutseparatediscipline,withtwosub-disciplines:internalauditingandexternalauditing.Externalauditingistheprocesswherebyanindependentauditorexaminesanorganisation'sfinancialstatementsandaccountingrecordsinordertoexpressanopinionastothetruthandfairnessofthestatementsandtheaccountant'sadherencetoGenerallyAcceptedAccountingPrinciples(GAAP),orInternationalFinancialReportingStandards(IFRS),inallmaterialrespects.Internalauditingaimsatprovidinginformationformanagementusage,andistypicallycarriedoutbyauditorsemployedbythecompany,andsometimesbyexternalserviceproviders.Accounting/accountancyattemptstocreateaccuratefinancialreportsthatareusefultomanagers,regulators,andotherstakeholderssuchasshareholders,creditors,orowners.Theday-to-dayrecord-keepinginvolvedinthisprocessisknownasbookkeeping.Accountingscholarshipistheacademicdisciplinewhichstudiesaccounting/accountancy.这里是对会计学的定义，来自维基百科。初级会计学应该就是会计学的一些基础理论，相信上面的内容也完全涵盖了，如果有超出初级会计学的内容的话你把它删掉就好了。如果需要更详细的资料请参见参考资料
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