1、一、解釋名詞術語：會計是經濟管理的重要組成部分，是以貨幣為主要計量尺度，對經濟活動進行連續、系統和綜合的核算，提供以財務信息為主的經濟信息，既為外部有關各方的投資、信貸決策服務，也為內部強化管理和提高經濟效益服務，是一個生成和提供財務信息并用于管理的系統。會計對象是指社會再生產過程中能夠用貨幣計量的經濟活動，或者說是社會再生產過程中的資金運動。 會計記錄是指各項經濟業務經過確認、計量后，采用一定方法在賬戶中加以記錄的過程，包括以原始憑證為依據編制記賬憑證，再以記賬憑證為依據登記賬簿。 會計職能是指會計在經濟管理中所具有的功能。5. 會計核算是以貨幣為主要計量單位，對企業、事業等單位一定時期的經

2、濟活動進行連續、系統、全面地記錄、計算和定期編制并提供財務會計報告等會計活動的過程。6、會計的監督職能是指會計在其核算過程中對經濟活動的合法性和合理性所實施的檢查監督。7、會計的反映職能是指會計通過核算工作，提供會計數據，真實反映企業的經營活動和成果，反映行政和帶來單位預算資金的收支和結余情況。 8會計方法是指履行會計職能所采用的方法。包括會計核算方法、會計監督的方法和會計分析的方法。 9、會計報告又稱財務會計報告，是指以賬簿記錄為依據，采用表格和文字形式，將會計數據提供給信息使用者的書面報告。 10、會計計量指在會計核算過程中，對各項交易、事項都須以某種尺度為標準確定它的量。 11、會計確認

3、就是依據一定的標準，確認某以濟業務事項，應記入會計賬簿，并列入會計報告的過程，包括要素項目確認和時間確認。 12、會計目標是人們通過會計工作所預期達到的目的。13、會計要素就是對會計內容的基本分類，即將會計內容分解而成若干個要素。14、資產：是指過去的交易、事項形成并由企業擁有或控制的資源，該資源預期會給企業帶來經濟利益。15、流動資產：是指可以在一年內或者在超過一年的一個營業周期內變現或耗用的資產。16、長期資產：指不準備隨時變現、持有時間在一年以上的股票、債券投資和超過一年的其他投資。17、固定資產指持有期限一年以上，單位價值在規定標準以上，在使用過程中保持其原有實物形態不變的資產。18、

4、無形資產指能夠長期使用，不具有實物形態，能給企業的生產經營帶來超額利潤的資產。19、負債是指過去的交易、事項形成的現時義務，履行該義務會導致經濟利益流出企業。20、流動負債指應在一年內或者在超過一年的一個營業周期內償還的債務。21、長期負債指應在一年以上，或者在超過一年的一個營業周期以上償還的債務。22、所有者權益是指所有者在企業資產中享有的經濟利益，其金額為資產減去負債后的余額。23、收入企業由于銷售商品、提供勞務和讓渡資產使用權等日常活動中所形成的經濟利益的總流入，包括主營業務心入和其他業務收入。24、費用指為銷售商品、提供勞務等日常活動所發生的經濟利益的流出。25、成本企業為生產產品、提

5、供勞務而發生的各種耗費。26、利潤指企業在一定會計期間內的經營成果，是企業的收入扣除成本和費用后的余額。27、會計等式指在付核算中反映各個會計要素數量關系的等式，又稱會計方程式或會計平衡公式。28、賬戶在會計內容劃分會計要素的基礎上，按會計要素的具體內容進一步分類，以分門別類地記錄和匯集經濟業務數據的工具。29、會計科目是會計要素進一步分類的項目，也是賬戶的名稱。30、復式記賬法對于每一筆經濟業務所引起的會計要素及其項目的增減變動，都以相等的金額，在兩個或兩個以上的賬戶中相互聯系地進行登記的記賬方法。31、借貸記賬法以“借”、“貸”二字作為記賬符號的一種記賬方法。32、簡單會計分錄只涉及兩個賬

6、戶的會計分錄。33、復合會計分錄涉及兩個以賬戶的會計分錄。34、賬戶的結構指在賬戶中如何登記經濟業務，即“借方”登記什么，“貸方”登記什么，期末是否有余額，余額在哪一方，表示什么內容。35、盤存賬戶是用來反映和監督各項財產物資和貨幣資金的增減變動及其實際結存數的賬戶。36、結算賬戶用來反映和監督企業與其他單位37、集合分配賬戶用來歸集和分配生產經營中某個階段所發生的應由多個成本計算對象共同負擔的某種費用的賬戶。38、跨期攤提賬戶用來反映和監督應由幾個會計期間共同負擔的費用，并將這些費用在各個會計期間進行分攤和預提的賬戶。39、調整賬戶用來調整被調整賬戶的賬面余額，以便計算被調整賬戶的實際余額的

7、賬戶。調整賬戶按照其調整方式的不同，可進一步分為備抵賬戶、附加賬戶和備抵附加賬戶三類。40、會計憑證是記錄經濟業務事項的發生和完成情況，明確經濟責任，并作為記賬依據的書面證明。41、原始憑證是在經濟業務發生時取得或填制的，用以記錄和證明經濟業務的發生或完成情況，明確經濟責任，并作為記賬原始依據的一種會計憑證。42、記賬憑證是對經濟業務事項按其性質加以歸類，確定會計分錄，并據以登記會計賬簿的憑證。43、會計賬簿是由具有一定格式、相互聯系的賬頁所組成，用來序時、分類地全面記錄一個企業、單位經濟業務事項的會計簿籍。44、序時賬簿也稱日記賬，是按照經濟業務發生的時間先后順序，逐日逐筆登記經濟業務的賬簿

8、。45、分類賬簿對全部經濟業務進行分類登記的賬簿。46、總分類賬簿簡稱總賬，是根據總分類科目開設賬戶，用來登記全部經濟業務，進行總分類核算，提供總括核算資料的分類賬簿。47、明細分類賬：簡稱明細賬，是根據明細分類科目開設賬戶，用來登記某一類經濟業務，進行明細分類核算，提供明細核算資料的分類賬簿。48、備查賬簿是對某些在日記賬簿和分類賬簿中未能記載或記載不全的經濟業務進行補充登記的賬簿。49、結賬在將本期內所發生的經濟業務全部登記入賬的基礎上，于會計期末按照規定的方法結算賬目，包括結計出本期發生額和期末余額。50、財產清查是指通過對實物、現金的實地盤點和對銀行存款、債權債務的核對，確定各項財產物

9、資、貨幣資金、債權債務的實存數，以查明賬存數與實存數是否相符的一種專門方法。51、未過賬項是指單位與銀行雙方之間由于結算憑證傳遞的時間不同，而造成一方已經入賬，而另一方尚未收到結算憑證從而尚未入賬的款項。52、實地盤存制又稱定期盤存制，是指平時根據會計憑證在有關賬簿中只登記存貨的增加數，不登記減少數，月末通過實地盤點，將盤點的實存數作為賬面結存數，然后倒擠推算出本期發出數的一種存貨核算方法。53、永續盤存制又稱賬面盤存制，是根據賬簿記錄，計算期末存貨賬面結存數量的一種存貨核算方法。54、資產負債表是反映企業在某一特定日期財務狀況的報表。55、利潤表反映在一定會計期間經營成果的報表。56、現金流

10、量表反映企業一定會計期間現金和現金等價物流入和流出的報表。57、客觀性原則指會計核算應當以實際發生的交易或事項為依據，如實反映企業的財務狀況、經營成果和現金流量。58、相關性原則指企業提供的會計信息能夠反映企業的財務狀況、經營成果和現金流量，以滿足會計信息使用者的需要。59、一貫性原則指企業的會計核算方法前后各期應當保持一致，不得隨意變更。如有必要變更，應當將變更的內容和理由，變更的累積影響數，以及累積影響數不能合理確定的理由等，在會計報表附注中予以說明。60、可比性原則指企業的會計核算應當按照規定的會計處理方法進行，會計指標應當口徑一致，相互可比。61、會計循環就是按一定的步驟反復運行的會計

11、程序。62、會計核算的基本前提對會計核算的存在條件，如空間、時間、計量尺度等以及核算過程中的不確定因素提出假設，并以此為會計核算的前提和基礎。63、會計主體會計核算須以一個特定單位為其服務對象和服務范圍，這個特定單位就稱為會計主體，也叫做會計實體。64、持續經營也稱繼續經營，是企業在可以預見的將來既不會停業，也不會被兼并或破產，并以現有的經營規模和經營范圍（或擴大的經營規模和擴大的經營范圍）持續不斷地進行經營動作。65、會計分期是指將持續不斷的經營活動期間劃分為若干會計期間。66、權責發生制原則亦稱之為應收應付制原則，是指在會計核算中，按照收入已經實現，費用已經發生，并應由本期負擔為標準來確認

12、本期收入和本期費用。67、配比原則是指企業應將某一會計期間的收入和為取得這些收入而支出的費用相互配比，并在該會計期間內確認。68、實際成本原則亦稱之為歷史成本原則，它是指企業對所發生的經濟活動進行計量時，都要以經濟業務事項實際發生時的取得成本或實際成本作為登記入賬的依據。69、謹慎性原則亦稱之為穩健性原則，是指企業在處理含有不確定因素的經濟業務時，必須謹慎從事，即只確認可以預見的損失和費用。70、收付實現制亦稱實收實付制，是指在會計核算中，以實際收到或支付款項為確認本期收入和本期費用的標準。71、遞延賬項是指雖然已收入或已付出款項，但是尚無法確定為已經實現的收入或已發生的費用，包括預付費用和預

13、收收入。72、固定資產減值是指由于技術陳舊、損壞、市價持續下跌、長期閑置或其他原因導致其可收回金額低于賬面價值的差額。73、備抵法是指在每一個會計期末估計可能性發生的壞賬損失，并記入當期期間費用，同時記入“壞賬準備”賬戶，待實際發生壞賬時再予以沖銷的一種壞賬核算方法。74、虛賬戶是指損益類賬戶，即收入類和費用類賬戶。該類賬戶的本期發生額在會計期末都應轉至“本年利潤”賬戶，結轉后均無余額，因而又稱為“臨時賬戶”。75、實賬戶是指資產、負債及所有者權益類賬戶。該類賬戶在會計期末結賬后，通常都有余額。這就是說這些余額必須結轉下期，以便連續記錄。因此，又稱為“永久賬戶”。76、會計核算形式也稱會計核算

14、程序或賬務處理程序，是每時憑證和賬簿絨組織、記賬程序和方法相互結合的方式。它是記賬和產生會計信息的步驟和方法。77、記賬憑證核算形式是以直接根據各種記賬憑證登記總分類賬為特點的一種最基本的會計核算形式。78、科目匯總表核算形式又稱記賬憑證匯總表核算形式，是以定期將記賬憑證按會計科目匯總，然后再根據科目匯總表登記總分類賬為主要特點的一種會計核算形式。79、匯總記賬憑證核算形式是以先定期將一定期間內所有的記賬憑證匯總編制成匯總記賬憑證，然后再根據匯總記賬憑證登記總分類賬為主要特點的一種會計核算形式。您好，為你提供優秀的畢業論文參考資料，請您刪除以下內容，O(_)O謝謝！A large group

15、of tea merchants on camels and horses from Northwest Chinas Shaanxi province pass through a stop on the ancient Silk Road, Gansus Zhangye city during their journey to Kazakhstan, May 5, 2015. The caravan, consisting of more than 100 camels, three horse-drawn carriages and four support vehicles, star

16、ted the trip from Jingyang county in Shaanxi on Sept 19, 2014. It will pass through Gansu province and Xinjiang Uygur autonomous region, and finally arrive in Almaty, formerly known as Alma-Ata, the largest city in Kazakhstan, and Dungan in Zhambyl province. The trip will cover about 15,000 kilomete

17、rs and take the caravan more than one year to complete. The caravan is expected to return to Jingyang in March 2016. Then they will come back, carrying specialty products from Kazakhstan A small art troupe founded six decades ago has grown into a household name in the Inner Mongolia autonomous regio

18、n. In the 1950s, Ulan Muqir Art Troupe was created by nine young musicians, who toured remote villages on horses and performed traditional Mongolian music and dances for nomadic families. The 54-year-old was born in Tongliao, in eastern Inner Mongolia and joined the troupe in 1975.He says there are

19、74 branch troupes across Inner Mongolia and actors give around 100 shows every year to local nomadic people. I can still recall the days when I toured with the troupe in the early 80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldnt help but sing the folk songs, Nasun

20、 says. The vastness of Inner Mongolia and the lack of entertainment options for people living there, made their lives lonely. The nomadic people were very excited about our visits, Nasun recalls. We didnt have a formal stage. The audience just sat on the grass. Usually, the performances became a big

21、 party with local people joining in. For him, the rewarding part about touring isnt just about sharing art with nomadic families but also about gaining inspiration for the music and dance. Ulan Muqir literally translates as red burgeon, and todays performers of the troupe still tour the regions vill

22、ages and entertain nomadic families, but their fame has spread around the world. On May 16 and 17, nearly 100 singers and dancers from the troupe performed at Beijings Poly Theater. Their show, titled Ulan Muqir on the Grassland, depicted the history and development of the art troupe. Being from the

23、 region allowed me to embrace the culture of Inner Mongolia and being a member of the troupe showed me where I belonged, Nasun, the art troupes president, who is also a renowned tenor, tells China Daily. During a tour in 1985, he went to a village and met an elderly local man, who told him a story a

24、bout his friendship with a solider from Shenyang, capital of Northeast Chinas Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every y

25、ear, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has combined contemporary musical elements with folk songs of the region. Haimu, a

26、25-year-old khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a six-member band, he performs fast songs and soft ones that he writesall while playing the horse-head fiddle.Although I learned the piano since childhood and grew up listening to various

27、kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the boundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to

28、 create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sale rate showed a downturn this year. In the “Grand View: Chinese Painting Highlight” session at China Guardian 2015 spring auctions, Pan Tianshous re

29、presentative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Kerans masterwork Jinggang Mountain fetched 126.5 million yuan, an unexpected high in recent years. However, the trading volume fells to 1.87 billion yuan from 2.22 billion yuan in the same period the ye

30、ar before. The Huangchen 2015 Spring Auctions, which recorded 42.5 million yuan in total sales, experienced the same. The section number went down to 5 from 12 compared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock ma

31、rket and the persistent problems of forgery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms th

32、at valuable and rare works of high quality always earn the long-lasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,” said the president of

33、China Guardians Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2015 Spring Auctions has achieved remarkable results, it does not mean that the market has walked

34、out of the predicament. We still have to wait for the big economic boom to invigorate the art market.” Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled “Fine GiltBronze Buddhist Images” achieved a great deal with total sa

35、les volume of 41.89 million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 16-17th century of Tibet was sold for 5.06 million yuan. The Beijing Chengxuan Auctions featured almost 2,800 items of coins and stamps in three sessions with good sale rate. The Huachen Auctions also set

36、a special session of photographs under the condition of large-scale decline of auction sessions. There was a palpable dull thud of disappointment that accompanied the return of the imperial entourage of Zhen Huan to her homeland. It followed a couple years of hushed excitement as Chinese fans were f

37、ed tidbits about their proud concubine who was supposed to conquer the high ground of the North American market. Zhen Huan is, of course, the title character of The Legend of Zhen Huan, a 2011 television series that swept China off its feet and later took other Asian countries by storm. Two years ag

38、o, it was reported that HBO, a premium cable service headquartered in the United States, was going to air it in North America after some modification. Now, a condensed version that provides English subtitles but no dubbing has finally been made available on Netflix for online streaming. This version

39、, highly anticipated as a milestone in Chinas cultural foray overseas, has been widely panned by its home audience. Retitled Empresses in the Palace, the American version has been shortened from its original 76 episodes at 45 minutes each, to six 90-minute episodes. The quick pacing threw off many n

40、ative viewers, who are accustomed to a more leisurely daytime-soap-style narrative rhythm. (Chinese TV stations would run two or three episodes every day.) I did not finish the full-length version and found the truncated one not difficult to follow. Whats lost, I believe, are the interesting setups

41、and pauses that illuminate the Chinese art of storytelling. Much of the plot is still there. It is the flavor that was sacrificed. The American edition uses the framework of the Empress Dowager in her senior years reminiscing at the beginning and the end of each episode, hinting at whats to come and

42、 recapping the key points. This device, not used in the original, is culturally understandable but artistically mediocre. What puzzles me is the two new songs for the opening and end credits. They were written in English, but sung by Chinese with an uncomfortable accent. They were obviously designed

43、 to appeal to an English-speaking base, but do not jibe with the Chinese dialogue. Speaking of the dialogue, the English translation, picked apart by some Chinese, is too literal for my taste. I can imagine a typical American hit by a flurry of royal ranks, addresses and greetings, even multiple nam

44、es and titles for the same person. The first half hour must be a swamp to wade through, very much like my experience of getting through a Tolstoy tome with its endless inflections of names transliterated into lengthy Chinese. I see the choice of verbatim translation as an effort for conveying exotic

45、a. It is fairly competent, with no error that I could detect, but fails to rise above words or capture the essence of the language. A cultural product usually crosses over to a foreign territory first by an emphasis on the commonalities. But whether inside or outside China, the temptation to sell it

46、 for the differences is just too great. Sure, the sumptuous sets and costumes are a big attraction, but the narrative technique has becomehow shall I put it?a bit anglicized, which is necessary for cultural export. Judging by the responses, this legend, which, contrary to the claim of the English tr

47、ailer, is totally fictitious, has departed from China but not yet landed on American shores. I am a big fan of Ralph Waldo Emersons essay titled Self-Reliance. If youve not yet read it, I strongly encourage you to do so. In this essay, the venerable Emerson talks about eschewing the trappings of soc

48、iety and finding ones own path. He urges the reader to find rectitude and lead a moral life. He professes that, only by being self reliant, as opposed to relying on the government and being dictated to by society, can one begin leading a decent and purposeful life. He avers that such a life is the o

49、nly life worth living. I agree with him. This essay was written during a time of social upheaval in America, and it is rather odd that Emerson authored it, as he was a part of the upper crust of society at the time. It just so happened that he looked around him, at the indolence and the wantonness o

50、f the people in his circle; he wondered how in the world he came to belong there. Indeed his penning and publishing this essay caused his excommunication from high society and also caused him a lot of legal trouble. The legal trouble came as a result of the fact that he was speaking out against the government. I like to reference such tex