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从清末到解放初期,在我国的簿记和会计书籍中,簿记就是簿记,会计就是会计,不能混为一谈。在称“簿记”的书里,具体讲述应用会计原理,对错综复杂的经济业务作有系统的记载、整理、核算并提出会计报表的方法;而在称“会计”的书里,则是研究记帐的原则,制订簿记的方法,研究会计制度和会计准则,研究经济状况的分析和预测,以及经济管理的理论与方法。尽管簿记和会计是密切相关联的,但两者还是有明显区别的。潘序伦先生曾在他主编的《高级商业簿
From the end of the Qing Dynasty to the liberation of the early, in our bookkeeping and accounting books, bookkeeping is bookkeeping, accounting is accounting, can not be confused. In the book called “Bookkeeping”, it specifically states the application of accounting principles, systematically documenting, sorting out, accounting and presenting accounting statements of intricate economic businesses. In the book entitled Accounting, It is the principle of accounting study, the method of making bookkeeping, the study of accounting system and accounting standards, the analysis and prediction of economic status, and the theories and methods of economic management. Although bookkeeping and accounting are closely linked, there is a clear distinction between the two. Mr. Pan Xulun was in his “Senior Business Book.”