英文会计专业介绍Accounting-english

Accounting组员：刘晶晶、赵琦迪、王向蝶、马壮MAIN

CONTENT1、WhatisAccounting?2、ThehistoryofAccounting3、Theaccountingprofessionandemployment4、ExaminationsaboutAccounting5、Accountingteacherinourschool1、WhatisAccounting?These？Orthese？DefinitionAccountingAccountingisthebookkeepingmethodsinvolvedinmakingafinancialrecordofbusinesstransactionsandinthepreparationofstatementsconcerningtheassets,liabilities,andoperatingresultsofabusiness.2、ThehistoryofAccountingTheancienttimesTheancientaccountingisahumaninstinctproductproductionbehavior.Theancientaccountingissaidfromthepaleolithicperiodtotheendofthelongperiodoffeudalsociety.Fromthemethodsofaccounting,itIncludsprimitivemeasureandrecord,single-entrybookkeepingandstart-upperiodofdoubleentrybookkeeping,etc.Inthisperiod,accountingmeasurement,recordingandanalysisofworkismixedtogetherwithothercomputationalworkatthebeginning.Afteralongprocessofdevelopment,accountinghasbeentograduallyformasystemofmethodswiththeircharacteristics,andbecomeakindofindependentmanagement.themoderntimesThemodernaccountingistheproductofcommodityeconomy.From14thto15thcenturyofEurope,therapiddevelopmentofthecommoditymoneyeconomypromotedthedevelopmentofaccounting.Themainmark:thefirstistheuseofmonetaryvalueaccountingmeasurement;thesecondisthewidelyadoptionofdoubleentrybookkeeping,whichisthebasiccharacteristicsanddevelopmentfoundationofmodernaccounting.Atthesametime,thesubjectsofaccountinghasgraduallyformedfortheenterpriseinternalmanagementinformationsystemofmanagementaccounting.Thedevelopmentofmanagementaccountingisagreatchangeinthehistoryofthedevelopmentofaccounting.Sincethen,modernaccountinghasbeenformedthefinancialaccountingandmanagementaccounting.

financialaccountingmanagementaccounting3、TheaccountingprofessionandemploymentFourwaysNo.1"Workasanaccouting"No.2"Checktheaccounting"No.3"Managetheaccounting"No.4"StudytheAccounting"①workasanaccountingWHERE？enterprise？financinginstitution？governmentdepartments？accountingagencycompany？somewhereelse？INENTERPRISEThefinancialandaccountinCostandmanagementaccountingFinancialmanagementInternalauditTheworkofafinancialaccounting:Booksofthevouchersandrecords,PreparationofpublishedfinancialstatementsTheworkofamanagementaccounting:Calculatethecostandexpenses,Developandimplementabudget,AssessdepartmentperformanceTheworkofanInternalaudit:supervisetheuseofenterprises'fund,Developandsupervisetheinternalcontrolsystem,EvaluationofenterprisecapitalINFINACINGINSITUTIONMainlyBanksandotherfinancialinstitutionsandsecuritiesindustryTheaccountingjobsInbanks：Itcontainsbankaccountingandfinancialdepartmentaccounting,forexample:CredittrackingmanagementCreditassessmentLoanriskanalysisAndtheinternalauditdepartmentADMINISTRATIVEINSTITUTIONpublicinstitution（UniversityofShanghaiforScienceandTechnology）governmentdepartments（ChineseForeignMinistry）governmentdepartmentsandsomeinstitutionsofnottoprofitasthegoal,likeschool,hospitalandsocialwelfarecharityinstitution.MainlyintheseinstitutionsasaccountingworkandinternalauditworkTreatmentinthesedepartmentsgenerallycorrespondstothecivilservicelevel②ChecktheaccountingPricewaterhouseCoopers:(Accountingfirm)Managementconsultingfirmsaredeparted

fromaccountingfirm,theotherareprofessionalconsultingcompanyManagementconsultingfirmshavewideworks,theygiveadviseforthecompanyaboutorganizations,informationsystems,personnelmanagement,financialaccounting,managementefficiency,effectivenessandefficiency,etc③ManagetheaccountingMOF

SASACThegovernmentdepartments:Thenationalauditdepartment:theauditbureaus,provincesandcities,andcountiesauditauditbureauofthestatecouncil.Nationalfinancialdepartment:accountingmanagement,budgetmanagement,budgetandaudit,analysisofenterprisefinancialreport,summary,etcNationaltaxdepartment：StateAdministrationofTaxation,taxbureau,Statesupervisionandmanagementdepartments:theChinabankingregulatorycommission,securitiesregulatorycommission,insuranceregulatorycommission.Otherinstitutions：CPA,CDA,CACFO④StudytheAccounting4、ExaminationsaboutAccountingCertificateofAccountingProfessionProfessionalandtechnicalqualificationcertificateRegisteredqualificationcertificateCertificateofAccountingProfessiononlygetthecertificatecanbeworkasanaccountingAccountingprofessionalandtechnicalqualificationcertificatePrimary(bookkeeper,assistantaccountants),intermediate(accountants)andsenior(senioraccountant)registeredqualificationcertificateCTA

CPACPV

ACCA

5、AccountingteacherinourschoolBusinessschoolofhunanuniversityofscienceandtechnology颜剩勇教授湖南衡阳人，教授，会计学博士，中国注册会计师，硕士研究生导师，湖南省管理会计咨询专家，湖南省财务学会常务理事，湘潭市税务学会常务理事，湖南科技大学财务处副处长。罗喜英副教授会计学博士，硕士生导