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从这一讲起,我们将系统介绍国际通行的财务会计的基本原理与实务。一、财务会计的发展过程会计的发展经历了漫长岁月。我国由于封建社会为期过长,工商业发展滞后于先进发达国家,直至本世纪初,我国会计也同样处于相对落后状态。虽然如此,我国也已出现“四脚帐”、“龙门帐”等,基本上发展到了早期复式簿记阶段。欧洲一些沿海国家工商业发展较快,会计较早出现了借贷复式簿记。借贷复式簿记的出现,一般认为约在13世纪,见诸文字记载
From this lecture, we will systematically introduce the basic principles and practices of internationally accepted financial accounting. First, the development of financial accounting The development of accounting has gone through a long period of time. China’s feudal society is too long and the development of industry and commerce is lagging behind advanced developed countries. Until the beginning of this century, our country’s accounting is also relatively backward. In spite of this, China’s “four-legged account” and “dragon gate account” have already appeared in China, and they basically reached the stage of early double-entry bookkeeping. In some coastal countries in Europe, the development of industry and commerce has been rapid, and accounting has earlier appeared in the double-entry bookkeeping of loans. The emergence of double-entry bookkeeping is generally believed to be recorded in the 13th century.