求关于会计的英文作文!以Accountinginthemoderntime和Accountingisaneconomicmanagementactivities为题各写两篇不少于四百字的英文作文,时间可以是明天晚上八点前,
求关于会计的英文作文!
以Accountinginthemoderntime和Accountingisaneconomicmanagementactivities为题各写两篇不少于四百字的英文作文,
时间可以是明天晚上八点前,
Accounting:TheLanguageofBusiness
Accountinghasbeencalledthelanguageofbusiness.ThroughoutourearlyeducationwelearnedthevocabularyandotherbasicelementsoftheEnglishlanguage,oranotherlanguage,sothatwewouldbeabletocommunicateeffectively.Thepurposeisthesameforaccounting.Mostofyouwillnotbecomeaccountants.Youmaybeself-employedoremployedbyothersinabusiness(amanager,banker,orinvestor)andwilluseaccountinginformation,whetheryouknowitornot.
Inordertounderstandandtouseaccountinginformationmosteffectively,youmusthaveasolidgroundinginitsfundamentals.Thefinerpointsofaccountingarethingsthatyouwillprobablyneverencounterinyourbusinesstransactions,butyouwillknowhowtoreadthoseimportantfinancialstatementsandhowtoeffectivelyusethematerialthatwillemanatefromyourcomputerizedfinancialsystem.
Accountinginformationhasbeenusefulforhundredsofyears.Thedouble-entryframeworkwasfirstdescribedinabookwrittenbyLucaPacioli,afifteenth-centuryItalianmonkandmathematician,althoughitsoriginscanbetracedbackanother300years.Theformalstructureforprocessingfinancialtransactionsisatleast700yearsold.
Whatisthedefinitionofaccounting?Accountingistheprocessofprovidingquantitativeinformationabouteconomicentitiestoaidusersinmakingdecisionsconcerningtheallocationofeconomicresources.Theprocessofprovidingsuchinformationnecessitatesaseriesofactivitiesleadinguptoandincludingthecommunicationofaccountinginformation.Theseactivitiesare:Identifyingtheinformation,measuring,recording,retaining-andthencommunicatingit.
Inaccounting,"numbers"arenumbersofdollars.Economicentitiesmeansnotonlyalltypesofbusinesses,butalsohospitals,charitableorganizations,churchesandsynagogues,municipalities,governments,andotherorganizationswhetherforprofitornot-for-profit.Accounting,asdefinedhere,appliestoallofthese.
Decisionsconcerningtheallocationofeconomicresourcesinclude,amongothers,whethertobuy,sell,orholdinvestments,whethertoextendcredit,andwhethertomanufactureandsellaparticularproduct.
Thetermaccountingtheoryiscommonlyused,butithasnounified,standardizeddefinition.Verycloselyrelatedtotherealmofaccountingtheoryistheareaofmeasurement.Measurementisconcernedwiththeprocessofassigningnumberstotheattributesorcharacteristicsoftheelementsbeingmeasured.
Inadditiontoaccounting,accountancyhasemergedasaprofession,alongsidetheprofessionsofmedicineandlaw.Thestudyandpracticeofaccountancyrequiresabroadunderstandingofconceptsinsuchareasaseconomics,sociology,psychology,andpublicadministration,aswellasin-depthknowledgeofspecializedaccountingareas.ThethreemainfieldsofaccountancyincludePublicaccounting,managerialaccounting,andgovernmentalandquasi-governmentalaccounting.Eachofthesefieldshasseveralaccountingspecialtyandsub-specialtyareas.