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△1934年,徐水祚会计师编著的《改良中式簿记概说》是我国第一部有系统的收付簿记专著。△在中国共产党领导下,最早成立的会计学会于1945年5月在晋冀鲁豫边区诞生,并出版了会计学术刊物。△新中国第一部会计制度是1950年制定的(由重工业部、中央贸易部、中国人民银行,财政部等分别制定其所属会计制度)。△1964年,我国首创并试点推行增减复式记帐法。△最先提出Debit(借)、Credit(贷)并讨论
△ In 1934, “Improving Chinese Bookkeeping Summary” edited by Xu Shuiqiu accountant was the first systematic book-keeping monograph in our country. △ Under the leadership of the Communist Party of China, the first accounting institute was established in May 1945 in the margins of the Shanxi-Hebei-Shandong-Henan-Henan region and published accounting journals. △ New China’s first accounting system was enacted in 1950 (by the Ministry of Industry, the Central Trade Ministry, the People’s Bank of China, the Ministry of Finance, respectively, to develop their own accounting system). In 1964, our country pioneered and pilot implementation of incremental double accounting method. △ first proposed Debit, Credit and discussion