俳句之神芭蕉桑
Accountancy[1] or accounting is the system of recording, verifying, and reporting of the value of assets, liabilities, income, and expenses in the books of account (ledger) to which debit and credit entries (recognizing transactions) are chronologically posted to record changes in value (see bookkeeping). Such financial information is primarily used by lenders, managers, investors, tax authorities and other decision makers to make resource allocation decisions between and within companies, organizations, and public agencies. Accounting has been defined by the AICPA as " The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof." [2]The word Accountant is derived from the French "Compter' which took its origin from the Latin "Computare". As a proof of its derivation the word was formerly written in English "Accomptant", but in process of time the word which was always pronounced by dropping the "p" became gradually changed both in pronunciation and in orthography to its present form. From the word Accountant the term Accountancy is derived.
色恋粉雪
一．体现会计信息质量要求的原则 1．客观性原则 The Objectivity Principle 2．相关性原则 The Relevant principle 3．可比性原则 The Comparable principle 4．一贯性原则 The Consistent principle 5．及时性原则 The Timeliness principle 6．明晰性原则 The full disclosure principle 二，体现会计确认，计量要求的原则 1，权责发生制原则 The Accrual basis principle 2，配比原则 The matching principle 3，历史成本原则 The historical cost principle 4，划分收益性支出和成本性支出原则 The Cost-benefit relationship principle 三，体现会计修订性惯例要求的原则 1，谨慎性原则 The Conservation principle 2，重要性原则 The Materiality principle 3，实质重于形式原则 The Realization principle
我叫马三顺
What is Accounting? Accounting is an information science used to collect, classify, and manipulate financial data for organizations and individuals. Accounting is instrumental within organizations as a means of determining financial stability. Accountants are responsible for determining an organization’s overall wealth, profitability, and liquidity. Without accounting, organizations would have no basis or foundation upon which daily and long-term decisions could be made. The budgets for marketing activities, profit reinvestment, research and development, and company growth all stem from the work of accountants. Accounting is one of the oldest and most respected professions in the world, and accountants can be found in every industry from entertainment to medicine. The accounting program at Saunders College of Business prepares students for a variety of career paths. Saunders College of Business, as a college within RIT, places an emphasis on technology and innovation in every program we offer. Our accounting program graduates have more than just a deep rooted understanding of the numbers side of accounting, they are also involved in the implementation of new accounting technologies; as well as taking leadership positions within the field. 我自己试翻一下 会计是什么 会计是一种为单位或个人用来收集,分类和操控金融数据的信息学. 会计是决定单位金融稳定的有效手段.会计从业者负责为一个单位的整体财富,盈利和流动资产作抉择.没有会计,单位将没有对日常或长线投资作决定的基础.对市场活动,利益再投资,研究,发展和公司扩展的预算都以会计从业者的工作为根据.会计是世界上最古老和最受人尊敬的职业之一.
洛洛智久
会计的英文：accounting
accounting 读法 英 [əˈkaʊntɪŋ] 美 [əˈkaʊntɪŋ]
作名词的意思是：会计；会计学；记账
作动词的意思是：记述，报告(account的现在分词)
短语：
accounting information 会计信息；会计资料
accounting system 会计系统；记帐系统；统计报告制度
business accounting 经济核算；商业会计
cost accounting 成本会计，成本核算
financial accounting 财务会计；财政计算
例句：
1、I will graduate from Peking University this July. I have majored in accounting.
今年七月将从北京大学毕业，我主修的专业是会计学。
2、The winner in 2003 surprised the audience, since she came from accounting major instead ofEnglish major.
2003年的冠军却让观众大吃一惊，因为她学的是会计专业，而非英语专业。
accountant
accountant 读法 英 [əˈkaʊntənt] 美 [əˈkaʊntənt]
作名词的意思是：会计人员，会计师
词汇搭配：
1、形容词+～
certified public accountant 有合格证件的会计师
chartered accountant 特许会计师
registered accountant 注册会计师
2、名词+～
tax accountant 税务会计
3、～+名词
accountant bill 账单
accountant general 总会计师
accountant report 查账报告
4、 ～+介词
accountant in bankruptcy 破产核算员
accountant in charge 主管会计师
例句：
1、He was deep in conversation with his accountant.他与会计深入交谈。
2、The accountant described his work to the sales staff.那个会计向营业部的职员介绍了自己的工作情况。
优质会计资格证问答知识库
