会计专业英语论文300字

Accounting: The Language of BusinessAccounting has been called the language of Throughout our early education we learned the vocabulary and other basic elements of the English language, or another language, so that we would be able to communicate The purpose is the same for Most of you will not become You may be self-employed or employed by others in a business (a manager, banker, or investor) and will use accounting information, whether you know it or In order to understand and to use accounting information most effectively, you must have a solid grounding in its The finer points of accounting are things that you will probably never encounter in your business transactions, but you will know how to read those important financial statements and how to effectively use the material that will emanate from your computerized financial Accounting information has been useful for hundreds of The double-entry framework was first described in a book written by Luca Pacioli, a fifteenth-century Italian monk and mathematician, although its origins can be traced back another 300 The formal structure for processing financial transactions is at least 700 years What is the definition of accounting? Accounting is the process of providing quantitative information about economic entities to aid users in making decisions concerning the allocation of economic The process of providing such information necessitates a series of activities leading up to and including the communication of accounting These activities are: Identifying the information, measuring, recording, retaining - and then communicating In accounting, "numbers" are numbers of Economic entities means not only all types of businesses, but also hospitals, charitable organizations, churches and synagogues, municipalities, governments, and other organizations whether for profit or not-for- Accounting, as defined here, applies to all of Decisions concerning the allocation of economic resources include, among others, whether to buy, sell, or hold investments, whether to extend credit, and whether to manufacture and sell a particular The term accounting theory is commonly used, but it has no unified, standardized Very closely related to the realm of accounting theory is the area of Measurement is concerned with the process of assigning numbers to the attributes or characteristics of the elements being In addition to accounting, accountancy has emerged as a profession, alongside the professions of medicine and The study and practice of accountancy requires a broad understanding of concepts in such areas as economics, sociology, psychology, and public administration, as well as in-depth knowledge of specialized accounting The three main fields of accountancy include Public accounting, managerial accounting, and governmental and quasi-governmental Each of these fields has several accounting specialty and sub-specialty