bismarck66
Study of the concepts and techniques for measurement and communication of financial information and interpretation of financial statements. Study of the concepts and techniques for measurement and communication of financial information. An introduction to accounting theory and practice as related to the single proprietorship, with emphasis on service and merchandising transaction analysis, and recording and summarizing procedures used in preparing various financial statements. Continuation of study of accounting principles with emphasis on partnerships and corporations. Topics include stock and bond issuances, present value concept as related to accounting, introduction to consolidation and intercompany investments, special financial statements and financial statement analysis, and partnership formation and liquidation.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～
美洋洋童装店
初级会计员: Junior Accountant 初级会计师: junior accountant 初级会计来源：: junior accountant 初级会计来源：考试学习网: junior accountant 初级财务会计: Accounting Fundamentals 初级国家会计师: ANIA
雨霖霖i
初级会计证：Junior accountant qualification certificate会计从业资格证：Accounting qualification certificate计算机二级证书：Two grade certificate of National Computer Rank Examination
wuli小拧
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
优质会计资格证问答知识库
