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1.会计与簿记的一般含义:簿记只是按照既定方式局限于财务数据的记录、分类、汇总。会计也有这三项职能,但进而包括数据的分析及解释。另外,簿记仅限于处理财务方面的会计事项,而广义会计还将处理与财务无直接联系的会计事项。2.会计的原有定义:1941年美国执业会计师协会(AICPA)制定并由第一号《会计术语公报》发表的定义是:“会计是以一种示意的方式,用具有财务特征的专门术语——货币、交易、事件——从事记录、分类、汇总的一种艺术;并且,会计也是解释效
1. The general meaning of accounting and bookkeeping: Bookkeeping is only in accordance with the established method is limited to the recording of financial data, classification, summary. Accounting also has these three functions, but then includes the analysis and interpretation of the data. In addition, bookkeeping is limited to accounting for financial matters, while generalized accounting also deals with accounting matters that are not directly related to finance. 2. The original definition of accounting: The 1941 American Institute of Certified Public Accountants (AICPA) developed by the first ”Accounting Bulletin“ published in the definition is: ”Accounting is a schematic way, with financial characteristics of the specialized Terminology - currency, transactions, events - an art of recording, sorting, aggregating; and accounting is also an interpreter