一会计与会计学我们人类的行动,是各种各样的.会计也是一种行动.它是交易的记录、计算和报告的一连串行为过程.最近才叫做测定与传达的过程. 会计学是以会计行动作为研究对象的一门学问.迄今为止,它是以“会计应该是怎样的”规范理论为主的规范学.它是研究交易如何记录、计算和报告才是最优方式的学问.但是,先要确定“会计应该是怎样的”规范概念.“会计是怎样的”应先有 Accounting and Accounting Our human actions are manifold. Accounting is an action. It is a series of behavioral processes that record, calculate, and report on transactions. The recent process of measurement and communication is what accounting As an academic subject, accounting action has so far been a normative discipline based on the normative theory of what accounting should be, which is the best way to study how transactions are recorded, calculated and reported. , First to determine the “accounting should be what” normative concept. “Accounting is what” should have