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1１,会计学原理PrinciplesofAccounting2,财务会计FinancialAccounting财务会计23,财务管理FinancialManagement4,成本会计CostAccounting5,管理会计ManagerialAccounting6,国际会计InternationalAccounting7,税务会计TaxAccounting8,高级财务会计AdvancedFinancialAccounting9,计算机会计AccountingInformationSystem10,审计学Auditing11,财务分析FinancialAnalysis论文:内部控制结构中的自评监控及完善内控的对策Self-monitoringandMeasurestoImproveInternalControlGeneral:Accountingcanbedividedintoseveralfieldsincludingfinancialaccounting,managementaccounting,auditing,andtaxaccounting.[6][7]Financialaccountingfocusesonthereportingofanorganization'sfinancialinformation,includingthepreparationoffinancialstatements,toexternalusersoftheinformation,suchasinvestors,regulatorsandsuppliers;[8]andmanagementaccountingfocusesonthemeasurement,analysisandreportingofinformationforinternalusebymanagement.[1][8]Therecordingoffinancialtransactions,sothatsummariesofthefinancialsmaybepresentedinfinancialreports,isknownasbookkeeping,ofwhichdouble-entrybookkeepingisthemostcommonsystem.3.1Financialaccounting3.2Managementaccounting3.3Auditing3.4Accountinginformationsystems3.5Taxaccounting1、PrinciplesofAccounting会计学原理Thiscoursemadeustoknowthebasicpriciplesandknowledgeaboutaccouting:------------Sixaccountingelements会计六要素资产、负债、所有者权益、收入、费用、利润：assets,liabilities,equities,revenue,expensesandprofit------------Aledgeraccountor‘T’accountlookslikethis.2------------13accountingpriciples会计原则一、客观性原则(ObjectivePrinciple)二、实质重于形式原则(substanceoverform)三、相关性原则(relevance)四、一贯性原则(ConsistentPrinciple)五、可比性原则(ComparabilityPrinciple)六、及时性原则(timeliness)七、明晰性原则八、权责发生制原则(AccrualBasis)九、配比原则(MatchingPrinciple)十、实际成本原则principleofhistoricalcost十一、划分收益性支出与资本性支出原则(distinguishmentbetweencapitalexpenditureandrevenueexpenditure)十二、谨慎性原则(ConservatismPrinciple)十三、重要性原则(MaterialityPrinciple)------------Adouble-entrybookkeepingsystem复式记帐法Thenamederivesfromthefactthatfinancialinformationusedtoberecordedusingpenandinkinpaperbooks–hencebookkeeping–andthateachtransactionwasenteredtwice,withonesideofthetransactionbeingcalledadebitandtheotheracredit.Basicprinciples:Doubleentrybookkeepingisbasedonthesameideaastheaccountingequation.EveryaccountingtransactionhastwoequalbutoppositeeffectsEqualityofassetsandliabilitiesispreservedinasystemofdoubleentrybookkeepingeveryaccountingeventmustbeenteredinledgeraccountsbothasadebitandasanequalbutoppositecredit.------------AccountingEquation会计恒等式Assets=liabilities+equity32、财务会计FinancialAccountingFinancialaccounting(orfinancialaccountancy)isthefieldofaccountingconcernedwiththesummary,analysisandreportingoffinancialtransactionspertainingtoabusiness.[1]Thisinvolvesthepreparationoffinancialstatementsavailableforpublicconsumption.Stockholders,suppliers,banks,employees,governmentagencies,businessowners,andotherstakeholdersareexamplesofpeopleinterestedinreceivingsuchinformationfordecisionmakingpurposes.Financialaccountancyisgovernedbybothlocalandinternationalaccountingstandards.Whilefinancialaccountingisusedtoprepareaccountinginformationforpeopleoutsidetheorganisationornotinvolvedintheday-to-dayrunningofthecompany,managementaccountingprovidesaccountinginformationtohelpmanagersmakedecisionstomanagethebusiness.------------TWOUnderlyingAssumptionGoingconcern－Theentitywillcontinueinoperationfortheforeseeablefuture.Thereisnointentiontoputtheentityintoliquidation.Accruals－Revenueandcostsmustberecognisedastheyareearnedorincurred,notasmoneyisreceivedorpaid.------------TWOfundamentalcharacteristicsRelevance－infoisrelevantwhenitinfluencesdecisionsofusers,affectedbynatureandmaterialityFaithfulrepresentation－financialinformationmustfaithfullyrepresenttheunderlyingeconomicphenomena------------BalanceSheet资产负债表Infinancialaccounting,abalancesheetisasummaryofthefinancialbalancesofacompany.Assets,liabilitiesandownershipequityarelistedasofaspecificdate,suchastheendofitsfinancialyear.Abalancesheetisoftendescribedasasnapshotofacompany'sfinancialcondition.Thebalancesheetisastatementwhichappliestoasinglepointintimeofabusiness'calendaryear.------------Incomestatement利润表Anincomestatement(USEnglish)orprofitandlossaccount(UKEnglish)[1](alsoreferredtoasaprofitandlossstatement(P&L),revenuestatement,statementoffinancialperformance,earningsstatement,operatingstatement,orstatementofoperations)[2]isoneofthefinancialstatementsofacompanyandshowsthecompany’srevenuesandexpensesduringaparticularperiod.[1]Itindicateshowtherevenues(moneyreceivedfromthesaleofproductsandservicesbeforeexpensesaretakenout,alsoknownasthe“topline”)aretransformedinto4thenetincome(theresultafterallrevenuesandexpenseshavebeenaccountedfor,alsoknownas“netprofit”orthe“bottomline”).Itdisplaystherevenuesrecognizedforaspecificperiod,andthecostandexpenseschargedagainsttheserevenues,includingwrite-offs(e.g.,depreciationandamortizationofvariousassets)andtaxes.[2]Thepurposeoftheincomestatementistoshowmanagersandinvestorswhetherthecompanymadeorlostmoneyduringtheperiodbeingreported.------------CashFlowStatement现金流量表Infinancialaccounting,acashflowstatement,alsoknownasstatementofcashflows,[1]isafinancialstatementthatshowshowchanges