sofa上的猫
呃,楼上的怎么更像是书名或者学习内容……Accountancy (profession)or accounting (methodology) is the measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts.Accounting is the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".[2]Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarised, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organisation and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations.Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world. Many allow their members to use titles indicating their membership or qualification level. Examples are Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (FCA, CA or ACA), Management Accountant (ACMA, FCMA or AICWA), Certified Public Accountant (CPA) and Certified General Accountant (CGA or FCGA).Auditing is a related but separate discipline, with two sub-disciplines: internal auditing and external auditing. External auditing is the process whereby an independent auditor examines an organisation's financial statements and accounting records in order to express an opinion as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles (GAAP), or International Financial Reporting Standards (IFRS), in all material respects. Internal auditing aims at providing information for management usage, and is typically carried out by auditors employed by the company, and sometimes by external service providers.Accounting/accountancy attempts to create accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors, or owners. The day-to-day record-keeping involved in this process is known as bookkeeping.Accounting scholarship is the academic discipline which studies accounting/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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现在是3月19,考试时间是5月16-20,英语考试时间是6月13你说你是0基础,那么今年应该才大二吧?大二大三的话随着你接触财务会计和成本会计,中级会计(当然部分学校没这门课),你专业课不应该算0基础。你要是没学好算我没说。总之,不到两个月拼下初级有可能,每本书花3个星期的工夫看最少一遍(看教辅书也行,但教材必须熟悉一遍),有条件的找找网校视频看一下(时间有限就只看基础班),然后最后10天做真题或考前6套题,理解为主,还是没什么问题的。经济法考点就是结算支付+大部分税法的问题,小税种和劳动合同及保险涉及的不多,这门课要多总结个归纳。考完初级离英语还有20天,背一下高频词汇(只背高频词),做历年真题,反复看解析,记忆。练练听力,最后背背作为,考去吧。四级还是很基础的实在要放一门,还是放弃英语,毕竟一年两次,初级一年一次。英语报名费32,初级112,怎么权衡你懂得
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