英文会计专业介绍Accounting english

2、The history of Accounting
The ancient times
The ancient accounting is a human instinct product production behavior.The ancient accounting is said from the paleolithic period to the end of the long period of feudal society.
financial accounting
management accounting
3、The accounting profession and employment
Four ways
No.1 No.2 No.3 No.4
"Work as an accouting" "Check the accounting" " Manage the accounting" "Study the Accounting"
The work of a financial accounting:Books of the vouchers and records,Preparation of published financial statements
The work of a management accounting:Calculate the cost and expenses,Develop and implement a budget,Assess department performance
the modern times
The modern accounting is the product of commodity economy.From 14th to 15th century of Europe ,the rapid development of the commodity money economy promoted the development of accounting.The main mark: the first is the use of monetary value accounting measurement; the second is the widely adoption of double entry bookkeeping,which is the basic characteristics and development foundation of modern accounting.
1、What is Accounting?
These？
ቤተ መጻሕፍቲ ባይዱ
Or these？
Definition
Accounting
Accounting is the bookkeeping methods involved in making a financial record of business transactions and in the preparation of statements concerning the assets,liabilities,and operating results of a business.
From the methods of accounting,it Includs primitive measure and record, single-entry bookkeeping and start-up period of double entry bookkeeping, etc.In this period, accounting measurement, recording and analysis of work is mixed together with other computational work at the beginning. After a long process of development, accounting has been to gradually form a system of methods with their characteristics,and become a kind of independent management.
①work as an accounting
WHERE？
enterprise？
financing institution？
somewhere else？
government departments？
accounting
agency company？
IN ENTERPRISE
The financial and accountin Cost and management accounting Financial management Internal audit
At the same time,the subjects of accounting has gradually formed for the enterprise internal management information system of management accounting.The development of management accounting is a great change in the history of the development of accounting.Since then,modern accounting has been formed the financial accounting and management accounting.
Accounting
组员：刘晶晶、赵琦迪、王向蝶、马壮
MAIN CONTENT
1、What is Accounting? 2、The history of Accounting 3、The accounting profession and
employment 4、 Examinations about Accounting 5、Accounting teacher in our school