Progress in Developing and Implementing Business Enterprise Architectureand Transition Plan:The Army’s enterprise architecture is aligned with the Department’s federated approachto business system We established business area domains in conformance withthe Department’s overall domain Each domain is responsible for developing abusiness system transition plan and a systems architecture that aligns with the Department’sEnterprise Transition Plan and Business Enterprise A Mature architectures have beendeveloped for the financial management and logistics We are adopting the DoD-widehuman resources solution in the form of the Defense Integrated Military Human ResourcesSUnder oversight of the Army’s Chief Information Officer， we implemented a disciplinedportfolio management process that requires each business domain to perform a completeinventory of all business systems within its purview and to register the systems in a single Army-wide According to the Army’s Chief Information Officer， the portfolio managementeffort enabled the Army to reduce the total system inventory by 1，500 systems from 3，200 to1，700 An additional 300 Army-wide business systems have been marked forretirement， pending the development and implementation of modern By adopting the Department’s business domain construct and federated approach tomodernizing business systems; creating business system transition plans; aligning architectureswith the Business Enterprise Architecture; and managing business systems investments through adisciplined portfolio management process， the Army will be able to comply with Section 332 ofthe Fiscal Year 2005 National Defense Authorization A We already have scrutinized morethan 100 major business system modernization efforts and received approval from the DefenseBusiness Systems Management Committee (DBSMC) to continue these importanttransformational The Deputy Under Secretary of the Army is responsible for ensuring effective executionof our enterprise architecture and modernization efforts across all business This seniorofficial also is the Army’s Defense Business Systems Management Committee Governance at the Deputy Under Secretary level enables the Army to implement sustainablebusiness process improvements and to develop compliant business In this context the Army has developed and is implementing a comprehensive financialimprovement and audit readiness plan to guide financial modernization Thisintegrated plan outlines 1，947 specific actions needed to improve financial accountability andreporting， and assigns responsibility for completion of these tasks to 20 organizations within theArmy and DoD We have completed 673 of these tasks with independent verification by theArmy Audit A The Army’s financial improvement plan is a component of the DoDFinancial Improvement and Audit Readiness Plan and the Enterprise Transition PThe Department’s Inspector General reviewed our audit readiness plan and found that theplan sufficiently captures all actions necessary to resolve problems in obtaining an audit The plan provides a foundation to improve accountability and financial reporting within theArmy， and has yielded tangible， sustainable The Inspector General reviewed our auditplan and identified areas needing We have substantially resolved the InspectorGeneral’s concerns， and are currently awaiting their final report， which we expect will reflectfavorably on the efficacy of our The plan provides a foundation to improve accountabilityand financial reporting within the Army， and has yielded tangible， sustainable For example， we anticipate， based on preliminary reports， that the Army Corps ofEngineers will receive a qualified audit opinion of its fiscal year 2006 Civil Works financialstatements when the Inspector General releases its opinion in March Civil Works is alarge financial entity within the Army comprising $9 billion in annual appropriations， $5billion in total assets and $7 billion in total property， plant and The Army Corpsof Engineers has the largest property， plant and equipment asset base of any agency within theExecutive Branch receiving a favorable audit opinion， and is the seventh largest in terms ofannual We have corrected the conditions linked to the qualified opinion of thefiscal year 2006 financial statements， and expect to receive an unqualified opinion for fiscal We continue to implement corrective actions identified in our improvement InNovember 2006 we reported to the Committee the completion of 150 of the plan’s tasks duringfiscal years 2005 and 2006， resulting in improved financial management across the A Withthe successful implementation of the funds control module， we finished an additional 95 tasksduring fiscal year 2007， for a total of 673 tasks completed since the plan’s As a resultof these changes， obligations for $26 billion in annual supply transactions were delivered in realtime， auditable electronic commerce processes were implemented， and accountability of generalequipment and real property was The Army’s financial improvement and audit readiness plan is important to ensuringcompliance with USC USC 2222 prohibits the Department from obligating funds forpreparing， processing or auditing financial statements until the proposed activities are consistentwith the Department’s financial improvement plan， and are likely to provide sustainedimprovements to internal All 1，947 tasks contained in our financial improvement planare designed to provide sustainable improvements when Each action is focused oncorrecting deficient processes and systems， and will result in long-term benefits when completed，including generation of reliable and complete financial management information开发和实施进展企业架构和过渡计划:军队的企业架构是对齐的与部门的联邦的方法业务系统的现代化。我们建立了符合业务领域的领域这个部门的总体产业结构。各个领域是负责开发业务系统过渡计划和系统架构，与部门的效能企业过渡计划和商业企业架构。成熟的建筑被建立了财务管理和物流领域。我们采用DoD-wide人力资源解决方案形式的军事防御综合人力资源系统。在忽略的陆军首席信息官，我们实施了遵守纪律投资组合管理的过程，该过程要求每个执行完整的业务领域所有的业务系统的库存在其权限和登记系统在一个单一的军队——广泛的投资组合。根据军队的首席信息官、有价证券管理等努力让军队来降低整个系统的库存系统从3200年到1500年1700系统。额外的300 Army-wide受过业务系统退休，在开发和实施现代化的替代品。采用部门的业务领域和联邦方法构建现代化的商务系统;创建业务系统过渡计划，调整结构上与商业企业架构、投资管理业务系统通过训练有素的投资组合管理过程，军队将能够符合第332节的在2005财年国防授权法案。我们已经仔细检查超过100的主要业务体系现代化的努力和获得批准的防御商业系统管理委员会(DBSMC)继续这些重要的转换程序。副在陆军大臣负责确保有效地执行我们的企业架构和现代化的努力在所有业务领域。这名高级官方也是陆军防卫商业系统管理委员会的代表。副部长治理水平使军队实施可持续业务流程改进和发展符合商业系统。在这种背景下，军队已经开发并实施综合的金融中心改进和审计准备的计划，以指导金融现代化的活动。这概述了1947年的具体综合方案所需的行动和改善公司的财务责任报告，并指定负责完成这些任务，在20个组织军队和国防部。我们已经完成了673个这样的任务和独立的验证军队审计机构。军队的财务改善计划是美国国防部的一个组成部分金融改进和审计计划和企业转型准备计划。这个部门的检察长回顾了我们准备计划和审计发现捕获所有计划充分必要行动来解决问题，在获得审计意见。该计划将提供一个基础，提高财务报告内的责任军队，并取得了切实的，可持续的结果。回顾了我们的总检察长审核计划，确定区域需要改进。我们有本质上解决了检查员将军的担忧，正在等待他们所作的最后报告，我们期望将反映良好的疗效上我们的计划。该计划将提供一个基础，提高可靠性军队内部的财务报告，并取得了切实的，可持续的结果。例如，我们预期，根据初步报告，军工程师将会收到一个合格的审计意见的2006财年土木工程建设金融中心陈述当检察长释放了它的意见在2008年3月。土木工程是一个大型金融实体组成的军队内部的每年59亿美元的拨款，5美元美元的总资产元，267亿美元的总财产，厂房和设备。这个兵团工程师有最大的财产，厂房和设备资产基地的任何机构内进行行政部门收到良好的审计意见，第七大的条款年度拨款。我们有改正的条件与保留意见2006财政年度财务报表，期待得到一个不合格的观点，因为会计年度2007。我们继续实施纠正措施确定在我们的改进方案。在据报道，2006年11月，我们委员会150年计划完成的任务的期间2005年和2006年财政年度，从而提高财务管理整个军队。与成功的完成资金控制模块，我们结束了额外的95的任务在2007财年，总数为673以来的完成任务计划开始。结果这些变化、义务为每年260亿美元的供应将被用真正的交易时间，电子商务实施审计过程，问责的将军设备和房地产进行了改进。军队的金融改进和审计准备计划是很重要的保障符合USC 2222。USC 2222禁止部门的资金约束准备、处理或审计财务报表，直到该活动是一致的与部门的财务改善计划，并且有可能提供持续改善内部控制。所有1947个任务包含在我们的财务改善计划设计目的是为了提供可持续改善执行。你的每一个动作都集中在纠正流程和系统的缺陷，将导致长远利益完工后，包括代可靠、完整的财务管理信息
What is an accounting? accounting is a business language， it must be reflected by the current economic reality content business， the reality of economic issues how to display and description is true about important issues， there are views “ accounting is in money as the main unit of measure to voucher on the basis of special techniques， a principal economic activities for a comprehensive， integrated， continuous， checking and supervision， and regularly to provide accounting information in an economic and administrative ”If we put it out with a simpler name called， it is: “ accounting is an economic management activities ”， a little clearer: ” “ accounting is active， it has a unity， All things considered， the accounting is more than a To learn accounting， you have to master the science of learning is to learn the key to this course: to grasp the basic concepts of accounting， the basic The basic method， basic Note three contact: to note that various economic links between the to note that the links between the accounts， pay attention to accounting methods between contact:III handling three to deal with the relationship between the full and focal to deal with a good understanding and to deal with the relationship between the self-study and face to faceWhat is the future of accounting? as I'm concerned， the accounting future is today's hard I'm not going to predict the future， but I have to work hard in today's working environment in the future will continue to change， and the employment situation will also be aggravating， and upward mobility and competition is bound to be eliminated and accounting this post and talents who are falling behind isMy mother is an old accounting， she once told me: “ not in accordance with the accounting rules and regulations， is not a qualified accountant; just press the accounting rules and regulations， is not a qualified accountant; protection of interests of substance over form; enforcement system in the form of the substance is more important than; to deal with all complicated things the best way to capture the essence， simplify ” This is our accounting working environment with easy-to-just a short walk away， look at our how to do Now that half a semester of study， my understanding of accounting and one step further and take it to the financial statements:Financial statements also called external financial statements， is transactions'effect for banjiachi transactions'effect financial position and operating in the financial statements，The financial statements reflect company period operating results and financial position of the change in the financial statements are available from six ways to discover problems or A look at the income statement of income and this year， compared to last year revenue growth falls within a reasonable The second of Three long-term investment is Four look at other students'payment is Five for any related party transactions，Six at the cash flow statement is to reflect the movement of funds， cash injection and look for the causes and
