什么是会计？会计是一种商业语言，它反映的一定是当前经济的现实内容，现实的经济业务事项如何真实展示和说明才是会计的重要问题，有观点认为：“会计是以货币为主要计量单位，以凭证为依据，采用专门的技术方法，对一定主体的经济活动进行全面，综合，连续，系统的核算与监督，并定期向有关方面提供会计信息的一种经济管理活动。” 如果我们将它更简单的称述出来，它就是：“会计是一种经济管理活动”，更简洁一点则：“会计是活动”它有统一性，确定性，强制性。综上所述，会计不仅仅是一种活动，也是一种制度。要学好会计，就要掌握科学的学习方法是学好这门课程的关键所在：一．掌握会计的基本概念，基本理论。基本方法，基本技能。 二．注意好三个联系：注意各项经济业务之间的联系注意各帐户之间的联系，注意会计核算方法之间的联系：三、处理三个关系 处理好全面与重点的关系 处理好理解与记忆的关系 处理好自学与面授的关系会计的未来是什么？对我而言，会计的未来就是今天的努力。我不会预测未来的结果如何，但我必须在今天就要努力，未来的工作环境会不断变化，就业环境也会越来越严峻，竞争必然有上进与淘汰，会计这个岗位需要与时俱进的人才，落后就会被淘汰我的妈妈是一位老会计了、她曾跟我说：“不按照法规制度办事的会计，不是合格的会计；只按法规制度办事的会计，不是称职的会计；维护企业的利益，实质重于形式；执行法规制度，形式重于实质；处理一切繁杂的事情的最好方法就是抓住本质，化繁为简”。这就是我们会计的工作环境，难与易只是一步之遥，看我们如何去做了。经过半个学期的学习，我对会计的认识又进了一步，就拿财务报表来说: 财务报表亦称对外会计报表，是会计主体对外提供的反映会计主体财务状况和经营的会计报表， 财务报表主要是反映企业一定期间的经营成果和财务状况变动，对财务报表可以从六个方面来看，以发现问题或作出判断。一看利润表，对比今年收入与去年收入的增长是否在合理的范围内。二看企业的坏账准备。三看长期投资是否正常。四看其他应收款是否清晰。五看是否有关联交易，六看现金流量表是否能正常地反映资金的流向，注意今后现金注入和流出的原因和事项。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
