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随着七月一日起新财会制度的推行,我国的会计制度进行了重大改革,与国际惯例正在逐步接轨。会计人员将接触到越来越多的外文专业资料、涉外凭证和证明等。我们应该善于学习和借鉴世界上一些发达国家和国际会计组织在会计理论和实践方面的成就和经验,及时了解国外会计最新的发展动态,为我所用;同时,通过对专业外语的学习,会计人员能够掌握一些基本的专业词汇,看懂诸如信用证、票据、发票等一些涉外凭证和证明,这对于实际工作,特别是一些涉外业务的会计工作,将是很有帮助的。
With the implementation of the new accounting system since July 1, China’s accounting system has undergone major reforms and is gradually converging with international practice. Accounting staff will be exposed to more and more foreign professional information, foreign vouchers and certificates. We should be good at learning and drawing lessons from the achievements and experiences of some developed countries and international accounting organizations in the accounting theory and practice to keep abreast of the latest developments of foreign accounting for what I use. At the same time, through the study of professional foreign languages, accountants Being able to master some basic professional terms and understand some foreign vouchers and certificates such as letters of credit, bills and invoices will be very helpful for practical work, especially for some foreign-related accounting work.