呃，楼上的怎么更像是书名或者学习内容……Accountancy(profession)oraccounting(methodology)isthemeasurement,statementorprovisionofassuranceaboutfinancialinformationprimarilyusedbymanagers,investors,taxauthoritiesandotherdecisionmakerstomakeresourceallocationdecisionswithincompanies,organizations,andpublicagencies.Thetermsderivefromtheuseoffinancialaccounts.Accountingisthedisciplineofmeasuring,communicatingandinterpretingfinancialactivity.Accountingisalsowidelyreferredtoasthe"languageofbusiness".[2]Financialaccountingisonebranchofaccountingandhistoricallyhasinvolvedprocessesbywhichfinancialinformationaboutabusinessisrecorded,classified,summarised,interpreted,andcommunicated;forpubliccompanies,thisinformationisgenerallypublicly-accessible.Bycontrastmanagementaccountinginformationisusedwithinanorganisationandisusuallyconfidentialandaccessibleonlytoasmallgroup,mostlydecision-makers.TaxAccountingistheaccountingneededtocomplywithjurisdictionaltaxregulations.Practitionersofaccountancyareknownasaccountants.Therearemanyprofessionalbodiesforaccountantsthroughouttheworld.Manyallowtheirmemberstousetitlesindicatingtheirmembershiporqualificationlevel.ExamplesareCharteredCertifiedAccountant(ACCAorFCCA),CharteredAccountant(FCA,CAorACA),ManagementAccountant(ACMA,FCMAorAICWA),CertifiedPublicAccountant(CPA)andCertifiedGeneralAccountant(CGAorFCGA).Auditingisarelatedbutseparatediscipline,withtwosub-disciplines:internalauditingandexternalauditing.Externalauditingistheprocesswherebyanindependentauditorexaminesanorganisation'sfinancialstatementsandaccountingrecordsinordertoexpressanopinionastothetruthandfairnessofthestatementsandtheaccountant'sadherencetoGenerallyAcceptedAccountingPrinciples(GAAP),orInternationalFinancialReportingStandards(IFRS),inallmaterialrespects.Internalauditingaimsatprovidinginformationformanagementusage,andistypicallycarriedoutbyauditorsemployedbythecompany,andsometimesbyexternalserviceproviders.Accounting/accountancyattemptstocreateaccuratefinancialreportsthatareusefultomanagers,regulators,andotherstakeholderssuchasshareholders,creditors,orowners.Theday-to-dayrecord-keepinginvolvedinthisprocessisknownasbookkeeping.Accountingscholarshipistheacademicdisciplinewhichstudiesaccounting/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
short-terminvestments-stockshort-terminvestments-short-termnotesandbillsshort-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket
JuniorAccounting,IntermediateAccounting,AdvancedAccounting.TaxLaw;FinanceAuditing;CostContorlAccounting
1．娄尔行：《基础会计学》，上海财经大学出版社2000年版。2．朱小平：《初级会计学》，中国人民大学出版社2002年版。3．陈少华：《会计学原理》，厦门大学出版社2002年版。4．吴水澎：《会计学原理》，辽宁人民出版社2001年版。5．财政部《企业会计制度》经济科学出版社2001年版。6．[美]罗伯特·N.安索尼詹姆斯·S.里斯朱利·H.赫特斯坦：《会计学教程与案例》，北京大学出版社2000年版。7．[美]查尔斯·T·亨格瑞、[美]瓦特·T·哈里森、[美]米切尔·A·罗宾逊：《会计学》第三版上，中国人民大学出版社。8．乔世震：《会计案例》，中国财经出版社1999年版。9．陈今池《现代会计理论概论》立信会计出版社1993年版。10．汤云为、钱逢胜：《会计理论》，上海财经大学出版社1997年版。11．葛家澍、林志军：《现代西方会计理论》厦门大学出版社2001年版。12．黄明、郭大伟、刘俊琴：《企业会计模拟实验教程》，东北财经大学出版社2002年版。附件：KjxCkwx.doc
