会计学的发展外文参考文献和翻译

ThispaperaddstotheknowledgeofaccountinginIrelandinthelateeighteenthandearlynineteenthcenturies.Usingoriginalarchivalresearch,thedevelopmentofIrishaccountingpracticeisexaminedbyreferencetotheaccountsofMaynoothCollegeduringtheperiod1795-1832.Theaccountingsystemusedinpreparingthecollege’saccountswasthatofcharge/discharge.ThiswasasystemofaccountingwhichreliedonsingleentryoftransactionsanddatedfromtheMiddleAges.ThemainpurposeoftheaccountingsystemwastoassisttheTrusteesinmakinggrantapplicationstoParliamentandtoprovetheirstewardshipofthefundsentrustedtothem.IntroductionThosehistoriesthathavebeenwrittenofIrishcollegesanduniversitieshavetendedtoignorethefactthatthesebodieshavehadtobefinanced.Theyhaveinthemainbeendescriptiveinthattheywerewrittentocommemoratecertainanniversariesandhavetendedtoconcentrateontheachievementsofthestaffinthosecolleges.Theyhaveforthemostpartignoredordealtwithinonlyaverycursorymannerwiththefinancesandtheaccountingsystemsoftheirorganisations.Thispaperhopestoredressthatimbalance.IrishaccountingpracticeintheearlyyearsofthenineteenthcenturyisconsideredusingtheaccountsofMaynoothCollegeasabasisfordiscussion.TheseaccountshavebeenpreservedfromthefoundationoftheCollegein1795.Theyareunusualinthattheyarefullyauthenticated.ThisisthecasebecauseaswillbediscussedlatertheCommissionersofImprestAccountscarriedoutanauditoftheaccountseachyear.saccounts.建壮造价咨询公司实习报AnofficialfromthisofficesignedeachyearThestudyislaidoutinfivesections.Thefirstsectiondiscussesthesocio-economicsituationoftheperiodunderreviewandexaminesthestateoftheaccountancyprofessioninIrelandatthetime.Thesecondsectionconsiderstheregulatoryenvironmentunderwhichthecollegeprepareditsaccountsandtheeffectofregulationontheaccountsproducedbythecollege.Thethirdsectionreviewstheaccountingsystemusedbythecollege.Inthefourthsectionaccountingconceptsandrulesfollowedinpreparingtheaccountsareevaluated.Thefinalsectionpresentssomeconcludingremarks.本文来自六.维~论”文•网原文请找腾讯324,9114Socio-economicenvironment1795-1832ThelateeighteenthcenturywasaperiodofconsiderabledemographicandeconomicchangebothinIrelandandthroughoutEurope.ThepopulationofIrelandhadgrowndramaticallyandthefirstsignsoftheIndustrialRevolutionwerebeginningtoappearinthemajorcitiesofDublinandBelfast.Onthepoliticalfront,theprinciplesoftheFrenchrevolutionhadspreadthroughoutEuropeandinIrelandtheUnitedIrishmenhadgrownparticularlystrong.TheCatholicChurchinIrelandalsofacednewchallengesatthistime.ThePenallawshadmeantthatCatholicscouldnotbeeducatedinIreland,withtheresultthatmanyCatholicswenttotheContinentfortheireducation.Thisappliedparticularlytothosetrainingforthepriesthood.HoweveraftertheFrenchRevolutiontheseminariesinFrancehadbeencloseddowntherebyclosingoffoneavenueofeducationformenwhowishedtobecomepriests.In1792,thelastofthePenallawsrelatingtotheeducationofCatholicsinIrelandhadbeenrepealed,andin1793acollegewasestablishedinCarlowforthegeneraleducationofyoungmen.HoweverCarlowCollegewasestablishedfortheeducationofyouthgenerallyandnotjustforpriestlytraining.Ataboutthisperioditwascleartomanythatarebellionwasimminent(arebelliondidinfacttakeplacein1798)andthegovernmentofthetimewantedtoensurethattheCatholicclergywouldsupportEngland.TherewasalsothefearthatsolongasmenwentabroadfortheirtrainingtheywouldreturntoIrelandimbuedwiththeideasofdemocracy.Newman(1979),notedthataspartoftheircasefortheestablishmentofthecollege,theBishopsemphasisedthedangerof"contagionandinfidelity"owingtothe"perniciousmaximsoflicentiousphilosophy"towhichstudentswereexposedabroad.On23rdApril,1795,abillforestablishingacollegeforthebettereducationforpersonsprofessingthePopishorRomanCatholicreligionandintendedfortheClericalministrythereof"wasputbeforeParliament.ThisbillpassedthroughtheIrishHouseofCommonswithoutanysignificantoppositionandwasapprovedbyKingGeorgeIIIonthe5thJune1795.Duringthelateeighteenthandearlynineteenthcenturiestherewasnoaccountingprofessionaswewouldrecogniseittoday.Therewasnogoverningbodyforaccountants.NorwasthereastandardsettingauthorityaswehavetodayintheASB.Movestocreateaprofessionalbodytogovernandcontroltheactivitiesofpracticingaccountantsonlycommencedaroundthemid-1800s.Theseresultedin1888,inthegrantofaRoyalCharterestablishingtheInstituteofCharteredAccountantsinIreland.ThefirstIrishpublicaccountantofwhomthereisanyknowledgewasThomasHogan,whosenameappearsintheWilson’sDublindirectoryfor1761.Robinson(1983),notesthatthenumberslistedasaccountantsoverthenextfewecadesuntiltheendofthecenturydidnotgrowverysignificantly.Moreover,mostofthoselistedasaccountantscarriedonothertradesinadditiontotheiraccountancypractices.Itappearsthattheeconomicenvironmentofthetimedidnotaffordsufficientopportunityforaccountantstopracticeaccountancyalone.Howeveratrendthatdidemergewasthegrowingnumbersofthoseengagedintheteachingof?bookkeeping房地产公司二手房实习报告Thefirstknowntextondoubleentrybookkeepingwaspublishedin1494byanItalianmonk,LucaPacioli(BrownandJohnston,1963).Itwasnotunt1543,however,thatthefirstEnglishlanguagetextbookonthesubjectTheprofitableTreatyce,waspublished.Clarke(1996),inhispaperdiscussestheearlyIrishaccountingtexts.Thefirstofthese,TheKeyofKnowledge,wasprintedbyS.Ammonetin1696.AnumberofothertextsthatwerewrittenbetweenthisfirstpublicationandtheendoftheeighteenthcenturyarealsodiscussedinClarke’spaper.Thesetextsalldealwiththetopicofdouble-entrybookkeeping.TheevidenceshowsthatalthoughtheaccountingprofessioninIrelandasweknowittodaywasvirtuallynon-existentduringthisperiod,traderswerefamiliarwithdouble-entrybookkeepingandthatitwasacceptedasamethodofrecordingtransactions.HoweveraswillbediscussedlaterthedoubleentrysystemwasnotpractisedinMaynoothCollegeduringtheperiod17951832.RegulatoryEnvironment本文来自六.维~论”文•网原文请找腾讯324.9114MaynoothCollegewasestablishedbyanActofParliamentin1795,aperiodduringwhichthephilosophyof“laissezfaire”prevailedthroughoutEurope.Thiswasparticularlytrueinthecaseofaccountingandthecontrolofgovernmentoverbusiness.Howeverthoseorganisationswhichhadreceivedpublicfundingweresubjecttosomedegreeofgovernmentcontrol.SuchbodieswererequiredbylawtoprepareaccountswhichwouldthenbeauditedbyanofficialfromtheOfficeoftheCommissionersofImprestAccounts.AlawwasenactedtogivetheCommissionerspowertoexaminethosewhopreparedtheaccountsandanyotherrelevantindividualsonoath.Theywerealsoentitledtocallfortheunderlyingbooksandrecords.InthecaseofMaynoothCollegeagrantwasallottedtothecollegeeachyearbyParliament.Ontheestablishmentofthecollegetherewerenoregulationsastohowthetrusteesmightspendtheseallottedgrantmonies.TheonlyreferencetofinancesandaccountingintheActsettingupthecollegewasthatthetrusteesweretoaccountfortheexpenditureofthegranttotheCommissionersofImprestAccounts.TherewasnoCompanieslegislationgoverningthepreparationofaccountsduringthisperiod.Essentiallythoseinchargeofthepreparationoftheaccountsofbusinessenterprisescouldusewhateverformattheylikedinpresentingfinancialinformation房地产公司置业顾问实习报告Eachyear’saccountshadtoundergoanannualreviewbytheCommissionersofImprestAccounts.ThisfunctionwascarriedoutinlateryearsbytheDepartmentforPreparingandEngrossingCivilAccounts.Theofficialsfromthisofficewerereferredtoasauditorsoftheaccountsinthecollegeminutes.Theauditorshadtherightinlawtorejectfromtheaccounts“itemsnotagreeabletotheintentofthegrantorpowerofthegrantees”.Thispowerresultedinanumberofitemsbeingaddedbacktothe“balanceinfavourofthepublic”inmanyyear’saccounts.Forexampleintheaccountsfortheyearended5January1832,asumof?452whichhadbeenspentonsportsfacilitieswasdisallowed.Theauditorsstatedintheirreportofthatyearthatthisexpenditurewasnotallowableunderthetermsofthelegislation,theirargumentbeingthatsportsfacilitieswerenotstrictlyspeakingnecessaryfortherunningofthecollege.saccounts.建壮造价咨询公司实习报Itappearsfromareviewofthelegislationandtheaccountsofthecollegethattheauditorsimposedwhateverdisclosurerequirementstherewereandthattherewerenosuchrequirementslaiddowninlegislation.Alladjustmentstotheaccountsarestatedashavingbeenmadeattherequestoftheauditors.TherevasnolegislationbackinguptheseamendmentsbuttheauditorsandtheCommissionersofImprestAccountshadapowerfulweapontoensurethatthecollegetrusteeswouldagreetoanyproposedamendments.Accountshadtobepassed(orusingtheterminthelegislation,declared)beforetheycouldbepresentedtoParliamentinmakingtherequestforthefollowingyear’sgrant.Anumberofdisclosurerequirementswereintroducedintheperiodunderreviewbeginningwiththeyearended5January1812.Inthatyearsaccountsthetrusteeswererequiredtoshowtheamountsowedtoandbythecollegeonthefaceoftheaccounts.ThiswasdonebymeansofaStatementofdebtsandcredits.Howeverthislistingwasnotacompleteoneinthatwhilethetrusteesmighthaveknownthatanamountwasduetoorfromanotherparty,theydidnotknowtheexactamount.Thusonlythenameofthepartywouldbelistedandnottheamount.Alsowhilethisstatementwaspreparedinmostyearsitwasnotpreparedeveryyear.摘要：本文增加了18世纪末和19世纪初在爱尔兰的会计知识。使用原始档案的研究，实践的发展，爱尔兰会计审查参考梅努斯学院1795年至1832年期间的账目。会计制度编制学院的账户用的是借方/贷方。这是一套系统的会计制度，依赖于单一的入境事务并可以追溯到中世纪。主要的目的是为了帮助会计制度的保管委员会向议会做奖助金申请来证明他们的资金托付给他们。本文来自六.维~论”文•网原文请找腾讯3249,114?导论那些已经被爱尔兰高校书写的历史往往忽视这些机构不得不将资金提供给他们的事实。他们主要是在描述某些纪念日，以纪念，并趋向于集中在这些院校的工作人员所取得的成就上。他们是最容易被忽略的一部分或只是处理与财务和会计制度的组织以一种非常粗略的方式。本文希望能纠正这种不平衡。在19世纪初期爱尔兰会计的做法是把梅努斯学院的账目作为一个讨论的基础。这些账户已经从1795年就被保存于高校之中。他们是不寻常的，因为它们是完全被验证了的。这是因为稍后将讨论的备用金账户专员进行了每年的账目审计情况。从这个办公室正式签署了每年的账目。这项研究是奠定在五个部分。第一部分讨论的社会-在审查期间的经济形势，并探讨当时的会计专业在爱尔兰的状态。第二部分审议的监管环境下，高校编制其账目，并在生产上由书院的账目调节作用。第三部分回顾了学院的会计制度的使用。在第四部分的概念和编制会计账目遵循的规则进行了评价。最后一节提出了一些总结。EPR沙盘摸拟对抗实训心得体会?社会经济环境，1795年至1832年18世纪后期是一个人口相当多和经济变化快的时期，这些都发生在爱尔兰和整个欧洲。爱尔兰的人口急剧增加和工业革命的最初迹象已开始出现在都柏林和贝尔法斯特的主要城市。在政治方面，法国革命的原则，传遍了欧洲和美国的爱尔兰人在爱尔兰的成长尤为强劲。在爱尔兰的天主教教会在这个时候也面临着新的挑战。刑法中的意思是说，天主教徒不能在爱尔兰传教，结果，许多天主教徒前往大陆为了他们的传教。这特别适用于那些对神职人员的培训。然而在法国大革命后，法国的神学院已经关闭，从而结束了对希望成为神职人员的人之一的教育途径。在1792，有关天主教在爱尔兰传教的最后一个刑法被废除，并于1793年在卡洛一个大学建立了青年男子普通教育。然而卡洛学院的成立对于一般的青年教育和培训不只是为了祭司。大约在此期间，很多的叛乱在即（叛乱确实在1798年发生）和当时的政府希望确保天主教神职人员将支持英国。也有人担心，只要人去国外训练他们，他们会回到爱尔兰充满了民主的理念。纽曼（1979）中指出，作为他们为学院成立案件的一部分，主教们强调了“传染的危险和不忠”由于“有害的放荡哲学”，以使学生暴露在国外的格言。关于1795年4月23日，“一项法案，建立了自称是波皮什或罗马天主教宗教者提供更好的教育，为大学部及其文书”打算在议会提交表决。该法案在爱尔兰众议院下通过，议院没有任何重大的反对，1795年6月5日被国王乔治三世批准了。在18世纪末和19世纪初没有会计专业，因为我们现在将认识到。也没有会计管理机构。也没有一个标准的制定机关，不像现在因为我们有咨询及法定组织。大约在19世纪中期才发展创造一个专业机构来管理和控制会计的实践活动。这导致了1888年，在皇家宪章建立了在爱尔兰特许会计师协会的资助。第一个爱尔兰的公共会计师托马斯霍根，1761年他的名字出现在了威尔逊的都柏林目录。罗宾逊（1983）也指出，所列的数字，直至本世纪结束，在未来会计师人数增长的速度也没有很显着。此外，作为对其他行业进行除了他们执业会计师中所列的大部分来看，当时的经济环境未提供充分的机会，会计师执业不容乐观。但这里出现了一种趋势那就是那些从事教学的簿记日益增多。本文来自六.维〜论”文•网原文请找腾讯324911.41494年第一个已知的双重簿记文字由意大利修道士，LucaPacioliCBrown和Johnston，1963）出版了。直到1543年，无论如何，第一次关于这一问题的盈利英语教科书Treatyce,已经出版。克拉克（1996年），他在论文中探讨了早期爱尔兰会计文本