【正文】
行監(jiān)督,旨在實現(xiàn)最佳經(jīng)濟效益的一種管理活動。 ? 英語 :accounting ? 詞典定義:① 監(jiān)督和管理財務的工作,主要內容有填制各種記賬憑證 ? ,處理賬務,編制各種有關報表等。 Accounting principles is a course that introduces students to the fundamentals of financial accounting and managerial accounting. Financial accounting is the field of accounting that provides economics and financial information for external users, such as investors and creditors. Managerial accounting provides economic and financial information for internal users, for instance marketing managers, production supervisors, finance directors and pany officers. This course deals mainly with accounting cycle, recording process, accounting for merchandising, financial statement analysis, job order cost accounting, process cost accounting, costvolumeprofit relationship, budgetary planning, and performance evaluation. ? 會計定義 ? 拼音 :ku224。i j236。 ? ② 擔任會計工作的人員。 ? 會計可分財務會計和管理會計兩部分。財務會計 ? 的信息是提供廣泛的用戶。 ? 管理會計:主要是對企業(yè)的管理層提供信息,作為企業(yè)內部各部門進行 ? 決策的依據(jù)。 ? 會計的職能主要是反映和控制經(jīng)濟活動過程,保證會計信息的合法、真 ? 實、準確和完整,為管理經(jīng)濟提供必要的財務資料,并參與決策,謀求最佳 ? 的經(jīng)濟效益。s Equity) ? (Profit) My feeling on Accounting English Accounting language is one of the skills that we need to have when .we practice daily accounting in business. My feeling of Accounting English is that the language is accurate and specific. However, it is also a little bit hard for me to learn it. Accounting language should be specificly accurate, because transactions that occur in business should be recorded clearly. It requires the users must be extremely careful when preparing any reports or recording any transactions in businesses. The use of language in Accouting is also required to be understandable. Accounting reports are often quit plex and contain specialised terminology. As one of the accounting characteristics required, the reports are prepared in such a fashion that nonaccountants are ab