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What is the accounting? For many years the popular saying, accounting is accounting, scores and accounting。 Ancient China "accounting" arising out of the Western Zhou Dynasty, mainly referring to the activities of the income and expenditure records, inspection and supervision。 In the Qing Dyna...全部
What is the accounting? For many years the popular saying, accounting is accounting, scores and accounting。
Ancient China "accounting" arising out of the Western Zhou Dynasty, mainly referring to the activities of the income and expenditure records, inspection and supervision。
In the Qing Dynasty scholar Jiao Xun "Mencius justice", a book on the "will" and "dollars" for the general explained: "it is sporadic in terms of the total cost-effective it will," it is necessary to carry out the accounting for the individual accounts, individual accounts should be integrated, comprehensive accounting system。
Accounting concept: Accounting is the currency as a major units of measurement, using a series of specialized method, the economic activities of enterprises continuous, systematic, comprehensive and integrated accounting and oversight and based on this analysis of economic activity, forecast and control to improve the economy the effectiveness of a management activities。
From an accounting definition, we can see that: 1。 Accounting first is an economic calculation。
It wants to use the economic process measurement standards as the main currency continuous, systematic, comprehensive, integrated computing。
Economic calculation refers to people's economic resources ，the Economic Relations and economic process conducted by the calculating the number of Said。
Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation。
Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing。
Accounting is a human professional help, I hope we can bring wealth,,,。收起
