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兴举百业,非财莫办。理财之道,首重管理。管理之要,必赖会计。会计随着工商业日益发展,管理水平不断提高,而日益显示其重要性。我国会计由来已久。会计一辞,传说是大禹治水会诸侯于会稽山算民工帐得名的。会计就是会稽山的“会稽”。会计的辞义就是对数字的计算,它同外来的会计辞义是吻合的。我国会计成为一门专业知识,始于西周。周礼有天司会之制,天官主天下之大计,“以参互考日成,以月要考月成,以岁要考岁成。”仿佛和我们今天所说的“日清、月结、岁决”的作用相似。我国历史上懂得会计或当过会计的人,我们能从史书上知道的,
Hing enterprising, non-financial non-do. Money management, the first weight management. The management of the necessary accounting. With the development of business and commerce, the management level is constantly improving, and it increasingly shows its importance. Our country’s accounting has a long history. Accounting words, the legend is Dayu Governance princes in Huiji Mountain account receivable account name. Accounting is the mountain will be “” Hutchison “. The acronym of accounting is the calculation of numbers, which is consistent with the accounting fraud. China’s accounting as a professional knowledge, began in the Western Zhou Dynasty. Zhou Li Tiantian will be the system, the official day of the world master plan, ”to participate in each exam as a month to test month into the age to test age into. “ And if we say today ”Day Qing, the end of the month, year-old decision "the role of similar. History of our country know how to accountant or accounting, we can know from the history books,