跪求一篇关于会计类的英文文章,1W字左右,并翻译成中文

跪求一篇关于会计类的英文文章,1W字左右,并翻译成中文

会计学是专门研究会计的理论与方法的一门应用性学科.它是从会计实践中抽象出来,用以指导实践的理论.会计学属于经济科学.它运用一系列经济理论和范畴来建立它的概念和方法.会计学属于管理科学.它分担着经济管理的一个特定方面.会计学与数学关系密切.各种会计方法和技术都离不开数学.会计学与统计的关系.都对社会经济活动进行数量化描述.
会计学按其研究内容,主要有基础会计、财务会计、财务管理、成本会计、管理会计和审计学等重要分支.
基础会计阐明会计的基础知识、基本方法和技术.
财务会计阐明会计处理各项资产、负债和所有者权益的基本理论和方法；财务管理研究资金的筹措、管理、有效利用的理论和方法.
成本会计阐明成本的预测、计划、计算、分析、控制和决策的基本理论和方法.
管理会计阐明如何结合企业经营管理,综合地利用企业会计信息的基本理论和方法.
审计学阐明对经济活动的合法性、合规性、合理性及效益性进行检查监督的基本理论和方法
根据使用资料的对象不同,分为财务会计与管理会计；
根据会计主体的性质不同,分为营利组织会计与非营利组织会计；
根据会计对象的范围不同,分为宏观会计与微观会计.
Accounting is the study of accounting theory and methods of application of a discipline. It is an abstract from an accounting practice out of theory to guide practice. Accounting for Economic Science. Its use of a range of areas of economic theory and to establish its concepts and methods. Accounts belonging to management science. Its share of economic management in a specific area. Accounting and mathematics are closely related. Various accounting methods and techniques can not be separated from mathematics. Accounting and Statistics relationship. Socio-economic activities on the number of description.
Accounting according to their research, the main basis of accounting, financial accounting, financial management, cost accounting, management accounting and auditing and other important branches of science.
Basic accounting knowledge to clarify the basis of accounting, basic methods and techniques.
Clarify the accounting treatment of financial accounting of the assets, liabilities and owner's equity of the basic theory and methods; financial management of research funding, management, effective use of the theory and methods.
Cost accounting to clarify the cost of the forecast, planning, calculation, analysis, control and decision-making of the basic theory and methods.
Management accounting to clarify how to combine business management, integrated business accounting information use the basic theory and methods.
Auditing to clarify the legality of economic activity, compliance, reasonable and effective inspection and supervision to carry out the basic theory and methods
Use information in accordance with different targets, divided into the financial accounting and management accounting;
According to the different nature of accounting entity, divided into profit-making organization non-profit organizations accounting and accounting;
In accordance with the scope of different objects, divided into macro-and micro-accounting accounting.