教学课件：《会计理论(英文)

1、1.Introduction1.1Science and scientific criteria1.1.1Science Science is just a pattern.What is science?No definition is accepted by most of us. （1）science means exact judge；（2）Science is the facts and the law that are at the reflection of peoples minds. People are on the nature of objective facts an

2、d rational laws;（3）All kinds of scientific knowledge are intrinsically linked to cell and through its established system of knowledge. Knowledge units are integrated and systematized;1.1Science and scientific criteria1.1.1Science Science is just a pattern.What is science?No definition is accepted by

3、 most of us. （4）Science is a way of understanding human nature and society in order to conquer nature, the transformation of the society of weapons and tools;（5）Science is a social phenomenon and activity. Scientific knowledge production and processing are the practical activities;（6）Science is the

4、long river of origin, she changes with the development environment.1.1Science and scientific criteria1.1.2The evolution of scientific criteriaThe first phase: from logical positivism to Poppers critical rationalismThe second phase: From Quine, Kuhn Feyerabend funding to post-modernismThe third stage

5、: from Lakatoss research agenda methodology to the scientific realism Bong1.2 Theory and accounting theory1.2.1 Explanation to the theoryWell-known contemporary American philosopher Richard Rorty: We should not put theory as part of a subject, the disciplines and methods to illustrate the nature of

6、a system of statements, but should put it as an independent and specific disciplines, the history of financial intelligence, ethical principles, predictions, and society as a whole, such as the evaluation criteria of a particular genre of discourse.1.2 Theory and accounting theory1.2.1 Explanation t

7、o the theorywell-known literary theorist Jonathan Culler : any proposal can be referred the theory .the definition of the word should have four characteristics: 1) First of all, the theory should be interdisciplinary discourse , its impact should not restricted to a particular area of application; 2

8、) any theory should be developed with analytical and speculative; 3) the theory should be critical to the knowledge of the disk; 4 ) theory to reflect on the inherent tendency.1.2 Theory and accounting theory（1）Theory is the appearance or the performance of science. Theory is a set of interrelated,

9、logical and systematic concepts, definitions and propositions constitute the system. On the scientific paradigm, the theory is only a number of statements. Its functions can be carried out on certain types of situation to explain and predict, therefore, the importance of the theory is self-evident.（

10、2）Power comes from theoretical studies to understand the world or things of interest in the general interpretation of different theories, or are things of the world to do the whole explanation. It is precisely because the theory is the essence of the whole grasp of universal.Therefore, Theory tend t

11、o stay away from life relieved the situation1.2 Theory and accounting theory（3）Theory is always rooted in the vitality of the soil in the spirit of the times, from the vivid reality of the content of active nutrition lessons. The guiding theory for the reality is always relative, and reality.1.2 The

12、ory and accounting theory1.2.2The characteristics of accounting theoryAccounting is an ancient art, a new discipline. Accounting or accounting practice in the early ancient times already existed, as a scientific theory ,it has existed only one hundred years! Now,scientific connotation and extension

13、have been extended. As a branch of social science disciplines ,What are the characteristics of accounting? Science, arts or tools? Political, information, activity, or language? 1.2 Theory and accounting theory1.2.2The characteristics of accounting theoryIn the early agricultural society, one start

14、accounting record is easy to fulfill the functions of accounting theory which has experienced a long stagnation of the development phase; and into the industrial society, social organization, property rights organizations, and the operation of specialization makes accounting functions carried forwar

15、d; put humanity into the 21st century a new society of information, accounting theory will be faced how to develop it. Are graded, or mutation? Unknown. However, since human society entered the post-industrialization, accounting theory has been put on a thick coat of rational science, theory of the

16、formation of many academic achievements. Therefore, it can be sure that the future of the accounting theory of social studies, science and brand will be heavily branded on the title page of accounting theory.1.3The structure of this bookThis book is about the pure theory of accounting, therefore, it

17、 is necessary to introduce a comprehensive science, theory, scientific theory, as well as the definition of accounting theory and so on, in the first chapter, Introduction to the content outlined in the above-mentioned. Of science, theory and accounting theory must have in order to recognize a more

18、profound grasp of the nature of accounting, the development of accounting theory context, the impact of development of accounting theory, accounting changes in the environment, as well as the development trend of accounting theory. The above-mentioned book is different from other similar books.1.3Th

19、e structure of this bookFirst of all ,we introduce the guidance of the theory of objects - the accounting practice, the second chapter is devoted to the history of accounting and development, so that readers of the role of accounting theory object have a comprehensive understanding. Then,the book ex

20、pounded the theory of accounting connotation and denotation, what are the accounting theory. Of course, here the what are more defined from the accounting theory, characteristics, roles, etc. that give readers recognize a relatively abstract. Since then, theoretical research into the formal stage, t

21、he first in the fourth chapter is devoted to the study of accounting theory methodology, followed by introduction in Chapter V of the current paradigm under various research related to the formation of the outcome of accounting theory, that is, accounting theory jungle. Chapter II to Chapter V of th

22、e book to form the second - basic accounting theory. 1.3The structure of this bookWith the foundation, there are two dominant accounting theory - Normative Accounting Theory and Positive Accounting Theory. The second is to regulate the details of accounting theory. Recently, theoretical research in

23、accounting is impacted greatly by the confliction between normative accounting theory and Positive Accounting Theory. Because of accounting and accounting theory is not existed separately, and their research results in other areas of interdependence is very high, so after the introduction of account

24、ing theory, the book give out the third symposium, which mainly related to accounting trends in the development of the theory, environmental accounting, management accounting of the latest achievements and Pan accounting.2. Accounting Theory Background: The History and Development of Accounting If y

25、ou want to understand accounting theory deeply. First of all, it is necessary to understand what accounting is. Some scholars said “accounting is a management activity”, some scholars said “the accounting are information system,and accounting is an accounting tool”. What is accounting ? History will

26、 inspire wisdom. This chapter is the history of the development of the accounting .2.1 Accountings early period2.1.1the origin of the nameAccounting1、the origin of Chinas accounting In the ancient times,the word bookkeeping“ is not existed.it was translated from English. When it comes to accounting,

27、 the Chinese accounting professors have three different points of view: First, consider the Accounting originated in the Xia Dynasty, Summer Records of the Historian of the discipline for the card; the second view consider accounting originated in the Warring States Period, based primarily on Zhou a

28、nd Mencius, as well as other important pre-Qin era works; the third is the Accounting originated in the Western Zhou Dynasty.2.1 Accountings early period2.1.1the origin of the nameAccounting2、The Origin and Development of Western AccountingThe developing time of western accounting may be the second

29、half of the 19th century.2.1.2 the historical conditions of Accounting behavior1、Production activities are a prerequisite for accounting behavior（1）Production in the context of human behavior happened only after the earliest possible accounting of human thought and accounting act. In other words, if

30、 there is no production of human activity, in the embryonic stage of the accounting practices - the original act of measurement will not appear;（2）Production is thought to promote human original accounting, accounting behavior of the first driving force. Record of the original act of measurement and

31、 society are the inevitable result of the development of production.2、The emergence of private ownership2.1 Accountings early period2.1.3 Acts of the early history of the accounting measurement1、Accounting of the historical starting point: a simple and intuitive mind mapping engraved Notepad phase (

32、middle and late Paleolithic)2、Engraved drawings and abstract at Notepad Notepad phase (in the Stone Age to the Neolithic Age)3、Economy Lease book measurement (the time of human civilization into the night before)2.1 Accountings early period2.2 Double-entry methodActs of accounting and accounting tho

33、ught can be traced back to prehistoric times, primitive people used wood carved Notepad, and original way of measuring and recording when they gave birth to the math, the embryonic form of accounting measurement. Strictly speaking, the original record of behavior is not a simple accounting practices

34、 and accounting methods, but a maths, statistics and other disciplines relating to the conduct of a comprehensive and methods, Littleton (ACLittleton ) believes that the accounting figures and statistics in terms of property are the same. The strict sense of the accounting features, book-keeping are

35、 to single out the performance stage. Double-entry bookkeeping and accounting as it is marked really become a scientific system, therefore, the principle of the use of double-entry accounting history of the development are the first milestone.2.2.1Single bookkeepingThe emergence of single-style book

36、keeping is based on the protection of property material, as well as the management of the property to prove the adequacy of the person to carry out their duty. Entrepreneurs of the 18th century for the use of the existing accounting methods are set up by businessmen and with the lord . . estate acco

37、unting is the housekeeper in order to prove whether honest or not , and effective in discharging its duties arising from the necessary.2.2 Double-entry method2.2.1Single bookkeepingThe so-called single-style accounting is only a unilateral economic business registration, rather than a reflection of

38、its origin and development of accounting methods. This method apart from the people owed (receivables), the less people (accounts payable) in cash and bank deposits at two or more register on the account, the only other economic activity in an account at registered or not registered accounting metho

39、ds. Characterized by normal registered only in cash, the receipt and payment of bank deposits and current account business, while the depreciation of fixed assets, consumption of materials and so on, are not registered.2.2 Double-entry method2.2.1Single bookkeepingSingle accounting procedures is sim

40、ple, but it is the existence of serious shortcomings, mainly reflected in: single billing method can not fully and completely reflect the process of economic activities; single account under the accounting records of the number of contact between the lack of necessary. Thus single is not the main pu

41、rpose of bookkeeping in order to measurement, but in order to control.2.2 Double-entry method2.2.2Double-entry bookkeeping1、The emergence and Development of double-entry bookkeeping（1）The emergence conditions of double-entryLittleton accounting of Jurists (ACLittleton) published in 1933 accounting d

42、evelopment before the 20th century in his book, referring to double-entry arising from the necessary conditions for 7. 2.2 Double-entry method2.2.2Double-entry bookkeeping1、The emergence and Development of double-entry bookkeepingElements in the data: private property (Private Property), to provide

43、the accounting records of the ownership change; Capital (Capital), to provide it in different forms, with different segments of the circulation of the accounting records; Business (Commerce), the provision of property, money access to aspects of the accounting records; credit (Credit), the provision

44、 of credit records of contacts. Means in the performance: language (the Art of Writing), as a means of bookkeeping records of permanent; monetary economy (Money Economy), as a means of exchange, accounting calculation of the common scale; arithmetic (Arithmetic), the calculation means, constitute th

45、e accounting records are an important element entities.2.2 Double-entry method1494, Luca Paciolos book arithmetic, geometry, ratio and proportion of a summary, has become a milestone in the history of accounting development, in this book, Luca Paciolo dedicated a chapter Details of the calculation a

46、nd recording of discussed in detail and introduce double-entry bookkeeping firstly, double-entry bookkeeping promoted Europe as a whole at the global level and laid the foundation for the popularity.2.2 Double-entry method2、The extensive spread of double-entry bookkeepingThe 15th century up to the s

47、econd half of the 19th century double-entry bookkeeping are spread in mainland Europe time, but at this stage almost bookkeeping techniques have not changed much. The 17th century, the Italian book-keeping methods had been improved, the basic procedures and the basic concept is still retained, but t

48、he commonly used date ledger accounting procedures and terminology used to be under the host country to be improved, to identify a large number of rules, at the same time accounting books began to appear outside the financial statements, double-entry bookkeeping method to improve it.2.2 Double-entry

49、 methodSummary From the emergence of double-entry book-keeping, the history of the process can be seen, although the double-entry bookkeeping have in Italy, but its initial development and improve the economic development are an inevitable result of the accounting practice, are at different stages o

50、f the common people in different regions results. 2.2 Double-entry method2.3The development of modern accountingFirst, the bookkeeping legislative attention and quickly became an important part of national law; Second, the normalization of book-keeping organization, and to play a role in the managem

51、ent; Third, focusing on the balance sheet of the study not only further improve the theoretical structure of the book-keeping, but also laid the foundation of the statutory audit; Fourth, in the theory of book-keeping people said to be on the basis of criticism, has a two-off line or one-off line, t

52、hree accounts department theory, as well as the capital cycle theory, etc., so that book-keeping theory come into the work world.2.3.1 the factors impacting on the development of the modern accountingthe factors impacting on the development of the modern accountingCo., Ltd.Railway CorporationIndustr

53、ial RevolutionThe emergence of a professional accountant2.3The development of modern accounting2.3.2the main results of the Modern accounting1, depreciation accounting2, the distinction between capital and revenue 3, cost accounting 4, Report of Audit system 2.3The development of modern accounting2.

54、4.1The separation between Financial accounting and management accounting2.4.2 computer technology and accounting information systems2.4.3 the characteristics of modern accounting1, accounting for the development and changes in the main study2, accounting method changes in theoretical research 3, the

55、 value and benefits, such as the introduction of a new concept in accounting theory 2.3The development of modern accounting2.5 The essence of accounting behavior2.5.1 Technology On Accounting 2.5.2 Accounting Information 2.5.3 Activity of accounting management 2.5.4 accounting control system2.6 Summ

56、arized in this chapterThis chapter firstly introduced the historical accounting behavior and acts of the early evolution of the accounting measurement process, so that readers understand the emergence of the accounting foundation. Because of double-entry is a symbol of modern accounting practices, b

57、ut also to promote the development of accounting theory one of the important factors, therefore, the next chapter focuses on the emergence of double-entry law and development. Subsequently, this chapter further introduction of modern accounting and characteristics of the development process.3. Accou

58、nting Theory: connotation and denotationAccounting is an ancient art, and study accounting as a discipline in the West have a history of more than 100 years. Now that as a subject, is bound to have its specific research subjects, and improve research methods and a complete set of the theoretical sys

59、tem. Accounting at the long course of development, has gradually experienced a development from the practical to the theoretical development of the transition.3.1Accounting Theorys Connotation3.1.1What is the theorySpeaking of accounting theory, first of all, it is a theory, so in the discussion bef

60、ore the definition of accounting theory, it is necessary to know what the theory is. Websters New International Dictionary : theory is a general opinion to explore the area posed by a coherent set of hypothetical, conceptual and practical principle, which summed up the theory are the theoretical per