第1页共74页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共74页１,会计学原理PrinciplesofAccounting2,财务会计FinancialAccounting财务会计23,财务管理FinancialManagement4,成本会计CostAccounting5,管理会计ManagerialAccounting6,国际会计InternationalAccounting7,税务会计TaxAccounting8,高级财务会计AdvancedFinancialAccounting9,计算机会计AccountingInformationSystem10,审计学Auditing11,财务分析FinancialAnalysis论文:内部控制结构中的自评监控及完善内控的对策Self-monitoringandMeasurestoImproveInternalControlGeneral:Accountingcanbedividedintoseveralfieldsincludingfinancialaccounting,managementaccounting,auditing,andtaxaccounting.[6][7]Financialaccountingfocusesonthereportingofanorganization'sfinancialinformation,includingthepreparationoffinancialstatements,toexternalusersoftheinformation,suchasinvestors,regulatorsandsuppliers;[8]andmanagementaccountingfocusesonthemeasurement,analysisandreportingofinformationforinternalusebymanagement.[1][8]Therecordingoffinancialtransactions,sothatsummariesofthefinancialsmaybepresentedinfinancialreports,isknownasbookkeeping,ofwhichdouble-entrybookkeepingisthemostcommonsystem.3.1Financialaccounting3.2Managementaccounting3.3Auditing3.4Accountinginformationsystems3.5Taxaccounting1、PrinciplesofAccounting会计学原理Thiscoursemadeustoknowthebasicpriciplesandknowledgeaboutaccouting:------------Sixaccountingelements会计六要素资产、负债、所有者权益、收入、费用、利润：assets,liabilities,equities,revenue,expensesandprofit------------Aledgeraccountor‘T’accountlookslikethis.第2页共74页第1页共74页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共74页------------13accountingpriciples会计原则一、客观性原则(ObjectivePrinciple)二、实质重于形式原则(substanceoverform)三、相关性原则(relevance)四、一贯性原则(ConsistentPrinciple)五、可比性原则(ComparabilityPrinciple)六、及时性原则(timeliness)七、明晰性原则八、权责发生制原则(AccrualBasis)九、配比原则(MatchingPrinciple)十、实际成本原则principleofhistoricalcost十一、划分收益性支出与资本性支出原则(distinguishmentbetweencapitalexpenditureandrevenueexpenditure)十二、谨慎性原则(ConservatismPrinciple)十三、重要性原则(MaterialityPrinciple)------------Adouble-entrybookkeepingsystem复式记帐法Thenamederivesfromthefactthatfinancialinformationusedtoberecordedusingpenandinkinpaperbooks–hence"bookkeeping"–andthateachtransactionwasenteredtwice,withonesideofthetransactionbeingcalledadebitandtheotheracredit.Basicprinciples:Doubleentrybookkeepingisbasedonthesameideaastheaccountingequation.EveryaccountingtransactionhastwoequalbutoppositeeffectsEqualityofassetsandliabilitiesispreservedinasystemofdoubleentrybookkeepingeveryaccountingeventmustbeenteredinledgeraccountsbothasadebitandasanequalbutoppositecredit.------------AccountingEquation会计恒等式Assets=liabilities+equity第3页共74页第2页共74页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共74页2、财务会计FinancialAccountingFinancialaccounting(orfinancialaccountancy)isthefieldofaccountingconcernedwiththesummary,analysisandreportingoffinancialtransactionspertainingtoabusiness.[1]Thisinvolvesthepreparationoffinancialstatementsavailableforpublicconsumption.Stockholders,suppliers,banks,employees,governmentagencies,businessowners,andotherstakeholdersareexamplesofpeopleinterestedinreceivingsuchinformationfordecisionmakingpurposes.Financialaccountanc...
