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概论一章的内容,包括会计的定义和性质,会计的对象,会计的职能和任务,会计的方法和会计学。学习概论的目的,在于初步掌握会计“入门”的一些基本概念,认识会计是一门科学,是一项重要的工作。学习概论,要看一些参考资料,联系实际,弄清上述问题,以便为以后各章学习打下良好的基础。这一章,着重说明以下几个问题: 一、什么是会计人们常说干一行,爱一行。要热爱会计这一行,就要知道什么是会计,它包括哪些内容。
The content of an overview chapter includes the definition and nature of accounting, the object of accounting, the functions and tasks of accounting, the methods of accounting and accounting. The purpose of the introduction to study lies in the preliminary mastery of some basic concepts of accounting and “getting started”. It is an important task to recognize that accounting is a science. Learning Introduction, we must look at some reference materials, with the actual situation, to clarify the above problems, in order to lay a good foundation for future chapters. This chapter focuses on the following questions: First, what is accounting People often say that they do their job and love each other. To love the accounting profession, we must know what is accounting, what it includes.