基本信息 会计本身所固有的、决定其性质和发展的根本属性，和任何事物的本质一样，会计的本质是通过现象来表现的，必须透过现象去把握。简介 简介 会计本质（natureofaccounting）会计的本质是以货币为主要计量单位，采用专门方法和程序，对企业和行政、事业单位的经济活动进行完整的、连续的、系统的核算(反映)和监督(...
ounting;ounting’“簿记”向“会计”转化复式簿记起源于15世纪意大利。世界第一本关于复式簿记的著作为巴其阿勒所著的《算术、几何、比例概要》。复式簿记的基本原理:有借必有贷,借贷必相等。会计的由来“会计”一词人人皆知,它是监督和管理财务工作的代称,而今,也用“会计
LiuChangkui Chapter1 会计的性质与目的 TheNatureandPurposeofAccounting 1.会计与企业经营2.会计与经济发展3.会计的定义4.会计法规体系5.基本会计准则6.案例 3 LiuChangkui 企业的主要利益相关者StakeholderGroups 政府分析师 供应商 投资者 董事会管理层 债权人 社会公众消费者 雇员 4 会计是一门通用商业语言 IfI...
Butwhenitcomestoenvironmentalaccountingwearestill in the dark ages. If we are to have any hope of managing the great environmental challenges of the 21st century, we are going to have to apply the same discipline to environmental management that we apply to managing our economy. ...
3. Based on concepts and postulates Concepts are assumptions on which accounting is based. Assumptions are foundation pillars on which structure of accounting is based. Concepts provide framework for financial reporting. Important concepts include going concern, matching, separate entity. Concepts are als...
Accounting and tax preparation Services similar to those above Peak demand regularly Passenger transportation but with insufficient capacity exceeds capacity Hotels and motels for their base level of Restaurants business Strategic Service Classification (Method of Service Delivery) Availability of Service ...
5.Thetwoyoungmenfoundoutlaterthatthey___(read)thesamearticleaboutthesecretlanguageofplants.;用括号内动词的正确时态填空。 Carlwasveryconfused.Hediscoveredthatthecollege1.___(cancel)hisaccountingclass.Carlhadnosoonerreturnedfromsummervacationthanhe2.___(receive)hismail.Whenheopenedhismailthat3.___(send...
Chapter 1 The Nature of Business What’s so good about business? Doing business is exciting Satisfaction of creating new products/services Excitement of the dynamic (changing) environment Use of new technology Business can offer financial rewards ...
aFrom learning to rationalization: the roles of accounting in the management of Parisian Great Exhibitions from 1853 to 1902 从学会到合理化: 认为的角色在巴黎人巨大陈列的管理从1853年到1902年[translate] aWhat survey are you completing 什么勘测是您完成[translate] ...
Thailand is the top international destination for Chinese travelers.Mexico is the number one 7.___(choose) for American people.Europeans, meanwhile, tend to stay in Europe, accounting for around 90 percent of nights 8.___(spend) by tourists in the EU. Tourism is increasing in most...