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威廉·安德鲁·佩顿(Willian Andrew Paton)(1889—)是会计理论的先驱,是富有革新精神的会计教科书作者,是在财务报表中使用现行价值的坚定拥护者,美国会计学会和美国执业会计师协会的卓越领导人。佩顿在学生时代便智力超群。在1905年通过八年级考试前,他所受的学校教育还不足三年。1915年,佩顿在密歇根大学获得学士学位,然后通过两年努力,先后获得该校硕士(1916年)和博士学位(1917年)。以后又在其它四所高等学府获得荣誉文学、法学、经济
Willian Andrew Paton (1889-) is a pioneer of accounting theory and is an innovative textbook textbook author who is a staunch advocate of current value in financial reporting. The American Accounting Association and the United States Certified Public Accountants Association of outstanding leaders. Payton in the student age will be superior intelligence. He had undergone schooling for less than three years before passing the eighth grade examination in 1905. In 1915, Payton received a bachelor’s degree from the University of Michigan, and then through two years of hard work, has received the school’s master (1916) and doctoral degree (1917). Later in the other four institutions of higher learning received honor literature, law, economy