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1、会计学课件(英文版)总论11（Accountingcourseware(EnglishEdition)generalintroduction11）ThispaperiscontributedbychinazhaochunAccountingSpeaker:WeiSuyanChapteroneGeneralAccountingisanoldandyoungscience,productionandmanagementactivitiesofitsownhuman,produceaccountingseed,with
2、thesocialprogressandtheproductiveforcesandproductionrelationsandthedevelopmentandperfectionofmodernaccounting,fromthepastsimplebookkeeping,accounts,accounting,developmentisanimportantpartofeconomicmanagementactivities.Fortheformationofenterpriseexternalrelati
3、onshiptoprovidefinancialinformationoffinancialaccounting,managementaccountinginformationaboutvalueofthetwomainbranchesfortheenterpriseinternalmanagement,theformationoftheorysystemandmethodsystemmorecomplete.Thischaptermainlydiscussestheconceptofaccounting,the
4、basicfunctionsofaccounting,theusersofaccountinginformationandtheaccountingelements.Theaccountingequation,accountingworknorms.Section1basicconceptsofaccountingA,theemergenceanddevelopmentofwesternaccounting:TwelfthCenturyeighteenthCenturydebitcreditbookkeeping
5、costaccountingin1950smanagementaccounting,internationalaccountingin1970s1980sinflationaccountinghumanresourceaccountingofenvironmentalaccountingin1990sOurcountry:Written:therapiddevelopmentoftheSongDynasty,theWesternZhouDynasty(columnlist)Fourcolumnlist:oldpi
6、pe-atthebeginningoftheperiod,thenewbalancefortheperiodincreased,thedecreasewasdismissedattheend:TheMingandQingtimes,commercialenterprisesinthefolkinventionandadoptedthe"Longmenbill",allbusinessscientificallydividedinto(income),paid(Fees),deposit(assetsanddebt
7、),(theliabilitiesandowners'investment)fourcategories,andto"pay-=depositthe"asthetrialbalanceformula,usingdualtrackfinancingmethod,thetwosidesareequaliscalled"closure".Onthisbasis,andattheendofQingDynastyandthedevelopmentof"Heavenaccounts",foranybusinesswerere
8、cordedintwobooks,notonlytoregisteredaccounts,andtoaccountregistration,toreflectthesequenceofevents,adoubleentrymethodworthyofthename,untilthefirsthalfofthiscentury.Two,themeaningofaccount
