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一、解释名词术语：会计是经济管理的重要组成部分，是以货币为主要计量尺度，对经济活动进行连续、系统和综合的核算，提供以财务信息为主的经济信息，既为外部有关各方的投资、信贷决策服务，也为内部强化管理和提高经济效益服务，是一个生成和提供财务信息并用于管理的系统。会计对象是指社会再生产过程中能够用货币计量的经济活动，或者说是社会再生产过程中的资金运动。 会计记录是指各项经济业务经过确认、计量后，采用一定方法在账户中加以记录的过程，包括以原始凭证为依据编制记账凭证，再以记账凭证为依据登记账簿。 会计职能是指会计在经济管理中所具有的功能。5. 会计核算是以货币为主要计量单位，对企业、事业等单位一定时期的经济活动进行连续、系统、全面地记录、计算和定期编制并提供财务会计报告等会计活动的过程。6、会计的监督职能是指会计在其核算过程中对经济活动的合法性和合理性所实施的检查监督。7、会计的反映职能是指会计通过核算工作，提供会计数据，真实反映企业的经营活动和成果，反映行政和带来单位预算资金的收支和结余情况。 8会计方法是指履行会计职能所采用的方法。包括会计核算方法、会计监督的方法和会计分析的方法。 9、会计报告又称财务会计报告，是指以账簿记录为依据，采用表格和文字形式，将会计数据提供给信息使用者的书面报告。 10、会计计量指在会计核算过程中，对各项交易、事项都须以某种尺度为标准确定它的量。 11、会计确认就是依据一定的标准，确认某以济业务事项，应记入会计账簿，并列入会计报告的过程，包括要素项目确认和时间确认。 12、会计目标是人们通过会计工作所预期达到的目的。13、会计要素就是对会计内容的基本分类，即将会计内容分解而成若干个要素。14、资产：是指过去的交易、事项形成并由企业拥有或控制的资源，该资源预期会给企业带来经济利益。15、流动资产：是指可以在一年内或者在超过一年的一个营业周期内变现或耗用的资产。16、长期资产：指不准备随时变现、持有时间在一年以上的股票、债券投资和超过一年的其他投资。17、固定资产指持有期限一年以上，单位价值在规定标准以上，在使用过程中保持其原有实物形态不变的资产。18、无形资产指能够长期使用，不具有实物形态，能给企业的生产经营带来超额利润的资产。19、负债是指过去的交易、事项形成的现时义务，履行该义务会导致经济利益流出企业。20、流动负债指应在一年内或者在超过一年的一个营业周期内偿还的债务。21、长期负债指应在一年以上，或者在超过一年的一个营业周期以上偿还的债务。22、所有者权益是指所有者在企业资产中享有的经济利益，其金额为资产减去负债后的余额。23、收入企业由于销售商品、提供劳务和让渡资产使用权等日常活动中所形成的经济利益的总流入，包括主营业务心入和其他业务收入。24、费用指为销售商品、提供劳务等日常活动所发生的经济利益的流出。25、成本企业为生产产品、提供劳务而发生的各种耗费。26、利润指企业在一定会计期间内的经营成果，是企业的收入扣除成本和费用后的余额。27、会计等式指在付核算中反映各个会计要素数量关系的等式，又称会计方程式或会计平衡公式。28、账户在会计内容划分会计要素的基础上，按会计要素的具体内容进一步分类，以分门别类地记录和汇集经济业务数据的工具。29、会计科目是会计要素进一步分类的项目，也是账户的名称。30、复式记账法对于每一笔经济业务所引起的会计要素及其项目的增减变动，都以相等的金额，在两个或两个以上的账户中相互联系地进行登记的记账方法。31、借贷记账法以“借”、“贷”二字作为记账符号的一种记账方法。32、简单会计分录只涉及两个账户的会计分录。33、复合会计分录涉及两个以账户的会计分录。34、账户的结构指在账户中如何登记经济业务，即“借方”登记什么，“贷方”登记什么，期末是否有余额，余额在哪一方，表示什么内容。35、盘存账户是用来反映和监督各项财产物资和货币资金的增减变动及其实际结存数的账户。36、结算账户用来反映和监督企业与其他单位37、集合分配账户用来归集和分配生产经营中某个阶段所发生的应由多个成本计算对象共同负担的某种费用的账户。38、跨期摊提账户用来反映和监督应由几个会计期间共同负担的费用，并将这些费用在各个会计期间进行分摊和预提的账户。39、调整账户用来调整被调整账户的账面余额，以便计算被调整账户的实际余额的账户。调整账户按照其调整方式的不同，可进一步分为备抵账户、附加账户和备抵附加账户三类。40、会计凭证是记录经济业务事项的发生和完成情况，明确经济责任，并作为记账依据的书面证明。41、原始凭证是在经济业务发生时取得或填制的，用以记录和证明经济业务的发生或完成情况，明确经济责任，并作为记账原始依据的一种会计凭证。42、记账凭证是对经济业务事项按其性质加以归类，确定会计分录，并据以登记会计账簿的凭证。43、会计账簿是由具有一定格式、相互联系的账页所组成，用来序时、分类地全面记录一个企业、单位经济业务事项的会计簿籍。44、序时账簿也称日记账，是按照经济业务发生的时间先后顺序，逐日逐笔登记经济业务的账簿。45、分类账簿对全部经济业务进行分类登记的账簿。46、总分类账簿简称总账，是根据总分类科目开设账户，用来登记全部经济业务，进行总分类核算，提供总括核算资料的分类账簿。47、明细分类账：简称明细账，是根据明细分类科目开设账户，用来登记某一类经济业务，进行明细分类核算，提供明细核算资料的分类账簿。48、备查账簿是对某些在日记账簿和分类账簿中未能记载或记载不全的经济业务进行补充登记的账簿。49、结账在将本期内所发生的经济业务全部登记入账的基础上，于会计期末按照规定的方法结算账目，包括结计出本期发生额和期末余额。50、财产清查是指通过对实物、现金的实地盘点和对银行存款、债权债务的核对，确定各项财产物资、货币资金、债权债务的实存数，以查明账存数与实存数是否相符的一种专门方法。51、未过账项是指单位与银行双方之间由于结算凭证传递的时间不同，而造成一方已经入账，而另一方尚未收到结算凭证从而尚未入账的款项。52、实地盘存制又称定期盘存制，是指平时根据会计凭证在有关账簿中只登记存货的增加数，不登记减少数，月末通过实地盘点，将盘点的实存数作为账面结存数，然后倒挤推算出本期发出数的一种存货核算方法。53、永续盘存制又称账面盘存制，是根据账簿记录，计算期末存货账面结存数量的一种存货核算方法。54、资产负债表是反映企业在某一特定日期财务状况的报表。55、利润表反映在一定会计期间经营成果的报表。56、现金流量表反映企业一定会计期间现金和现金等价物流入和流出的报表。57、客观性原则指会计核算应当以实际发生的交易或事项为依据，如实反映企业的财务状况、经营成果和现金流量。58、相关性原则指企业提供的会计信息能够反映企业的财务状况、经营成果和现金流量，以满足会计信息使用者的需要。59、一贯性原则指企业的会计核算方法前后各期应当保持一致，不得随意变更。如有必要变更，应当将变更的内容和理由，变更的累积影响数，以及累积影响数不能合理确定的理由等，在会计报表附注中予以说明。60、可比性原则指企业的会计核算应当按照规定的会计处理方法进行，会计指标应当口径一致，相互可比。61、会计循环就是按一定的步骤反复运行的会计程序。62、会计核算的基本前提对会计核算的存在条件，如空间、时间、计量尺度等以及核算过程中的不确定因素提出假设，并以此为会计核算的前提和基础。63、会计主体会计核算须以一个特定单位为其服务对象和服务范围，这个特定单位就称为会计主体，也叫做会计实体。64、持续经营也称继续经营，是企业在可以预见的将来既不会停业，也不会被兼并或破产，并以现有的经营规模和经营范围（或扩大的经营规模和扩大的经营范围）持续不断地进行经营动作。65、会计分期是指将持续不断的经营活动期间划分为若干会计期间。66、权责发生制原则亦称之为应收应付制原则，是指在会计核算中，按照收入已经实现，费用已经发生，并应由本期负担为标准来确认本期收入和本期费用。67、配比原则是指企业应将某一会计期间的收入和为取得这些收入而支出的费用相互配比，并在该会计期间内确认。68、实际成本原则亦称之为历史成本原则，它是指企业对所发生的经济活动进行计量时，都要以经济业务事项实际发生时的取得成本或实际成本作为登记入账的依据。69、谨慎性原则亦称之为稳健性原则，是指企业在处理含有不确定因素的经济业务时，必须谨慎从事，即只确认可以预见的损失和费用。70、收付实现制亦称实收实付制，是指在会计核算中，以实际收到或支付款项为确认本期收入和本期费用的标准。71、递延账项是指虽然已收入或已付出款项，但是尚无法确定为已经实现的收入或已发生的费用，包括预付费用和预收收入。72、固定资产减值是指由于技术陈旧、损坏、市价持续下跌、长期闲置或其他原因导致其可收回金额低于账面价值的差额。73、备抵法是指在每一个会计期末估计可能性发生的坏账损失，并记入当期期间费用，同时记入“坏账准备”账户，待实际发生坏账时再予以冲销的一种坏账核算方法。74、虚账户是指损益类账户，即收入类和费用类账户。该类账户的本期发生额在会计期末都应转至“本年利润”账户，结转后均无余额，因而又称为“临时账户”。75、实账户是指资产、负债及所有者权益类账户。该类账户在会计期末结账后，通常都有余额。这就是说这些余额必须结转下期，以便连续记录。因此，又称为“永久账户”。76、会计核算形式也称会计核算程序或账务处理程序，是每时凭证和账簿绒组织、记账程序和方法相互结合的方式。它是记账和产生会计信息的步骤和方法。77、记账凭证核算形式是以直接根据各种记账凭证登记总分类账为特点的一种最基本的会计核算形式。78、科目汇总表核算形式又称记账凭证汇总表核算形式，是以定期将记账凭证按会计科目汇总，然后再根据科目汇总表登记总分类账为主要特点的一种会计核算形式。79、汇总记账凭证核算形式是以先定期将一定期间内所有的记账凭证汇总编制成汇总记账凭证，然后再根据汇总记账凭证登记总分类账为主要特点的一种会计核算形式。您好，为你提供优秀的毕业论文参考资料，请您删除以下内容，O(_)O谢谢！A large group 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, started 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 kilometers 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 region. 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 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 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 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 villages 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 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 about 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 year, 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 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 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 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 representative 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 year 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 market 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 that 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 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 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 sales 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 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 fed 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 ago, 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, 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 native 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 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 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 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 names 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 exotica. 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 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 trailer, 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 society 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 only 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 of 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 texts from time to time as an example both of the fact that history does repeat itself and that this world is not so big that what applies to one society does not in any way touch another society. On a much smaller scale,Emersons essay affects me very deeply. Not as an urging to become self reliant Im nothing if not that! In his text he expounds on the idea that one must give their life a purpose. And that is the true topic of this entry. These last four years have been so easy: teach for a grand total of six hours a week, and the rest of my time is mine. Since Ive been here I have been tasked with nothing more challenging than learning my students names and figuring out what to do with them for the brief time each week that I stand in front of them. I do not consider the challenges of learning to live here part of a purposeful life. I consider those issues existential in nature. One of the problems with my life in America was that I felt it had no purpose. I went to work every day and even did what I could to make my colleagues work lives easier, but I simply could not digest the fact that that was my sole purpose in life. With no family to support, I was the sole beneficiary of my employment: the paycheck, the benefits, the incentives and the rewards were mine alone. Not much of a purpose in being self-serving, is there? While I was a student, I felt I was leading a purposeful life. Learning new things, broadening my horizons, expanding my life experiences all gave my life a zip and drive that I had not felt since being in survival mode when my kids were small. After graduating college I felt oddly deflated but by then, China was on my horizon.
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