求对初级会计学的描述，要用英语哦下星期会计英语课要.
编辑： admin 2017-09-03
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Study of the concepts and techniques for measurement and communication of financial information and interpretation of financial statements. Study of the concepts and techniques for measurement and com...
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类似问题
类似问题1：谁有 中国市场出版社 出的 初级会计学 的 课后习题答案
一、单项选择题
1. 下列各项中,属于反映企业经营成果的会计要素是（ ）.
A. 收入
B. 资产
C. 负债
D. 所有者权益
【正确答案】A
【知 识 点】会计要素
【答案解析】 反映企业经营成果的会计要素包括收入、费用、利润.
2. 下列各项经济业务中,会引起公司股东权益总额变动的是（ ）.
A．用盈余公积转增股本
B．向投资者分配股票股利
C．股东大会向投资者宣告分配现金股利
D．用盈余公积弥补亏损
【正确答案】C
【知 识 点】会计要素
【答案解析】 股东大会向投资者宣告分配现金股利使所有者权益减少,负债增加；其他选项不影响所有者权益总额变化.
3. 依据企业会计准则的规定,下列有关收入和利得的表述中,正确的是（ ）.
A．收入会影响利润,利得也一定会影响利润
B．收入源于日常活动,利得源于非日常活动
C．收入会导致经济利益的流入,利得不一定会导致经济利益的流入
D．收入会导致所有者权益的增加,利得不一定会导致所有者权益的增加
【正确答案】B
【知 识 点】会计要素
【答案解析】 利得是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入.利得可能直接计入所有者权益,所以不一定会影响当期利润.
4. 下列各项中,符合会计要素收入定义的是（ ）.
A. 提供劳务收入
B. 出售无形资产净收益
C. 转让固定资产净收益
D. 向购货方收取的保证金
【正确答案】A
【知 识 点】会计要素
【答案解析】 提供劳务的收入属于日常活动,记入“主营业务收入”,符合收入的定义；出售无形资产净收益和转让固定资产净收益不属于日常活动,记入“营业外收入”,不符合收入定义；向购货方收取的保证金,应确认为负债,不属于企业收入的核算内容.
5. 下列负债中,属于非流动负债的是（ ）.
A.应付利息
B. 应付股利
C.应付债券
D. 应付票据
【正确答案】C
【知 识 点】会计科目
【答案解析】 应付利息、应付股利、应付票据均为流动负债项目,应付债券为非流动负债项目.
不知道是不是这个你自己去看一下吧
类似问题2：初级会计学些什么?
初级会计就是上岗证了,我在学中：
分别是：会计基础 电算化 财经法规
类似问题3：只有.才.用英语怎么表达[英语科目]
（Only）有些中文的字很多,其实英语翻译过来只有几个字母!要给好评哦!亲!
类似问题4：用英语怎么表达,1.在面包上用番茄酱画一个笑脸 2.这个比萨饼是正方形的 3.这个比萨饼是黄色和红色的 4.它的味道是好的[英语科目]
1.Draw a smiling face on the bread withtomato sauce 2.This pizza is square 3.This pizza is yellow and red 4.Its flavor is good
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呃,楼上的怎么更像是书名或者学习内容……
Accountancy (profession)or accounting (methodology) is the measurement,statement or provision of assurance about financial information primarily used by managers,investors,tax authorities and other decision makers to make resource allocation decisions within companies,organizations,and public agencies.The terms derive from the use of financial accounts.
Accounting is the discipline of measuring,communicating and interpreting financial activity.Accounting is also widely referred to as the "language of business".[2]
Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded,classified,summarised,interpreted,and communicated; for public companies,this information is generally publicly-accessible.By contrast management accounting information is used within an organisation and is usually confidential and accessible only to a small group,mostly decision-makers.Tax Accounting is the accounting needed to comply with jurisdictional tax regulations.
Practitioners of accountancy are known as accountants.There are many professional bodies for accountants throughout the world.Many allow their members to use titles indicating their membership or qualification level.Examples are Chartered Certified Accountant (ACCA or FCCA),Chartered Accountant (FCA,CA or ACA),Management Accountant (ACMA,FCMA or AICWA),Certified Public Accountant (CPA) and Certified General Accountant (CGA or FCGA).
Auditing is a related but separate discipline,with two sub-disciplines:internal auditing and external auditing.External auditing is the process whereby an independent auditor examines an organisation's financial statements and accounting records in order to express an opinion as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles (GAAP),or International Financial Reporting Standards (IFRS),in all material respects.Internal auditing aims at providing information for management usage,and is typically carried out by auditors employed by the company,and sometimes by external service providers.
Accounting/accountancy attempts to create accurate financial reports that are useful to managers,regulators,and other stakeholders such as shareholders,creditors,or owners.The day-to-day record-keeping involved in this process is known as bookkeeping.
Accounting scholarship is the academic discipline which studies accounting/accountancy.
这里是对会计学的定义,来自维基百科.初级会计学应该就是会计学的一些基础理论,相信上面的内容也完全涵盖了,如果有超出初级会计学的内容的话你把它删掉就好了.如果需要更详细的资料请参见参考资料