（史上最全共系列中英文对照）XXXX年版_财务管理_经管
１,会计学原理Principles ofAccounting 2,财务会计Financial Accounting财务会计2 3, 财务管理Financial Management 4, 成本会计Cost Accounting 5,管理会计Managerial Accounting 6,国际会计International Accounting7,税务会计Tax Accounting8,高级财务会计Advanced Financial Accounting9,计算机会计Accounting Information System10,审计学Auditing11,财务分析Financial Analysis
论文: 内部控制结构中的自评监控及完善内控的对策
Self-monitoring and Measures to ImproveInternal Control
General:Accounting can be divided into several fields including financial accounting, management accounting, auditing, and tax accounting.[6][7] Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to external users of the information, such as investors, regulators and suppliers;[8] and management accounting focuses on the measurement, analysis and repor
ting of information for internal use by management.[1][8] The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system.
3.1 Financial accounting
3.2 Management accounting
3.3 Auditing
3.4 Accounting information systems
3.5 Tax accounting
1、Principles ofAccounting 会计学原理
This course made us to know the basic priciples and knowledge about accouting:
------------Six accounting elements会计六要素
资产、负债、所有者权益、收入、费用、利润：assets, liabilities, equities, revenue, expenses and profit
------------A ledger account or ‘T’ account looks like this.
------------13 accounting priciples 会计原则
一、客观性原则(Objective Principle)二、实质重于形式原则(substance over form)三、相关性原则(relevance)四、一贯性原则(Consistent Principle)五、可比性原则(Comparability Principle)六、及时性原则(timeliness)七、明晰性原则八、权责发生制原则(Accrual Basis)九、配比原则(Matching Principle)十、实际成本原则principle of historical cost十一、划分收益性支出与资本性支出原则(distinguishment between capital expenditure and revenue e
xpenditure)十二、谨
慎性原则(Conservatism Principle)十三、重要性原则(Materiality Principle)
accepted什么意思中文------------A double-entry bookkeeping system复式记帐法
The name derives from the fact that financial information used to be recorded using pen and ink in paper books – hence "bookkeeping"– and that each transaction was entered twice, with one side of the transaction being called a debit and the other a credit.
Basic principles: Double entry bookkeeping is based on the same idea as theaccounting equation. Every accounting transaction has two equal but oppositeeffects
Equality of assets and liabilities is preserved in a system of double entry bookkeeping every accountingevent must be entered in ledger accounts both as a debit andas an equal but opposite credit.
------------Accounting Equation会计恒等式
Assets = liabilities + equity
2、财务会计Financial Accounting
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business.[1] This
involves the preparation of financial statements available for publicconsumption. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes.
Financial accountancy is governed by both local and international accounting standards. While financial accounting is used to prepare accounting information for people outside the organisation or not involved in the day-to-day running of the company, management accounting provides accounting information to help managers make decisions to manage the business.
------------TWO Underlying Assumption
Going concern－The entity will continue inoperation for the foreseeablefuture. There is no intention to putthe entity into liquidation.
Accruals－Revenue and costs must berecognised as they are earned orincurred, not as money isreceived or paid.
------------TWO fundamental characteristics
Relevance－info is relevant when it influences decisions of users,affected by nature and materiality
Faithful representation－financial information must faithfully represent the underlying economic phenomena
------------Balance Sheet资产负债表
In financial accounting, a balance sheet is a summary of the financial balances of a comp
any. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition".The balance sheet is a statement which applies to a single point in time of a business' calendar year.
------------Income statement利润表

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