财务论文英文参考文献

财务论文英文参考文献第一篇_财务报表分析的外文文献

毕业设计(论文)外文资料翻译

系别管理信息系

专业班级姓名学号外文出处

附件

2012年3月

1. 原文

Financial statement analysis - the use of financial accounting

information

Many years. Reasonable minimum current ratio was confirmed as 2.00. Until the mid-1960s, the typical enterprise will flow ratio control at 2.00 or higher. Since then, many companies the current ratio below 2.00 now, many companies can not control the current ratio over 2.00. This shows that the liquidity of many companies on the decline.

In the analysis of an enterprise's liquidity ratio, it is necessary to average current ratio with the industry to compare. In some industries, the current ratio below 2.0 is considered normal, but some industry current ratio must be big 2.00. In general, the shorter the operating cycle, the lower the current ratio: the longer the operating cycle, the higher the current ratio.

The current ratio compared to the same enterprise in different periods, and compared with the industry average, will help to dry to determine the high or low current ratio. This comparison does not explain why or why low. We can find out the reasons from the by-point analysis of the current assets and current liabilities. The main reason for the exception of the current ratio should be to find out the results of a detailed analysis of accounts receivable and inventory.

Flow ratio better than working capital performance of enterprise short-term solvency. Working capital reflect only current assets and current liabilities, the absolute number of differences. The current ratio is also considered the relationship between the current asset size and the size of the current liabilities, make the indicators more comparable. For example, the current ratio between General Motors and Chrysler Motors Corporation. The comparison between the two companies working capital is meaningless, because the two companies of different sizes.

Inventory using LIFO France will flow ratio cause problems, this is because the stock is undervalued. The result will be to underestimate the current ratio. Therefore, when compared to using the LIFO method businesses and other costs of the enterprise should pay particular attention to this.

Compare the current ratio, analysts should calculate the accounts receivable turnover rate and commodity inventory turnover. This calculation enables the analysis of proposed liquidity problems exist in should

Received the views of the accounts and (or) Inventories. Views or opinions on the current ratio of accounts receivable and the deposit will affect the analyst. If the receivables I receivable and liquidity problems, require current ratio higher. Third, the acid test ratio (quick ratio)

The current ratio is the evaluation of the liquidity conditions in the current assets and current liabilities. Often, people expect to get more immediate than the current ratio reflect the situation. The acid test ratio (liquid rate) on the relationship of current assets to current liabilities.

To calculate the acid test (quick) ratio. From the current assets excluding inventory part. This is because of the slow flow of inventory, the inventory may be obsolete inventory may also be used as a specific creditor's security. For example, the winery's products to Tibet for a long period of time before sold. If you calculate the acid test (liquid) to including wine obstruct inventory will overestimate the enterprise mobility. Inventory valuation, because the cost data may be related to the current price level difference ...

Section VI analytical screening procedures

Auditing Standards Description No. 23. Analytical screening procedures, provides guidance for the use of this procedure in the audit. Analytical inspection program goal is to identify significant changes from the business statistics and unusual items.

Analytical screening procedures during the audit can run a different number of times, including the planning phase, the audit of the implementation phase and the completion of the audit stage. Analytical inspection procedures can lead to a special audit procedures, such as:

Transverse the same type of analysis of the income statement shows an item, such as cost of sales during that period abnormal. This will lead to a careful review of the project cost of sales. The income statement vertical the same type of analysis by comparison with the previous saddle, can be found already for sale to the harmonious proportions of the amount of commodity costs and sales revenue.

Accounts receivable turnover ratio and industry data comparison may show the typical speed of the accounts receivable turnover rate is far below the industry. This shows that a careful analysis of the response to accounts receivable.

4 and debt compared to cash flow has significantly decreased ability to repay the debt with internally generated cash flow is essentially dropped.

5 aldehyde test ratio decreased significantly, indicating that the ability to repay current liabilities with current assets other than inventory outside is essentially dropped

When the auditors found that the report or an important trend than the string, the next procedure should be carried out to determine why this trend. This study (survey) can often lead to important discoveries.

......

Section VI analytical screening procedures

unusual items.

4 and debt compared to cash flow has significantly decreased ability to repay the debt with internally generated cash flow is essentially dropped.

5 aldehyde test ratio decreased significantly, indicating that the ability to repay current liabilities with current assets other than inventory outside is essentially dropped

2. 译文

财务报表分析——利用财务会计信息

。

许多年来．合理的最低流动比率被确认为2.00。直到60年代中期，典型的企业都将流动比率控制在2.00或更高．从那时起，许多企业的流动比率开始低于2.00现在，很多企业不能成功地将流动比率控制在2.00以上．这说明许多企业的流动性在下降。

在分析一个企业的流动性比率时，很有必要将其与该行业的平均流动比率进行对比。在一些行业，流动比率低于2.0被认为是正常的，但另一些行业则要求流动比率必须大干2．00。一般而言，营业周期越短，流动比率越低：营业周期越长，流动比率越高．

将同一企业不同时期的流动比率相比，以及与行业平均水平相比，有助干确定流动比率的高或低。这种比较没有说明为什么高或为什么低。我们可以从流动资产和流动负债逐项分析上找出原因．流动比率异常的主要原因应通过应收帐款和存货的详细分析找出结果．

流动比率比营运资本更能表现企业短期偿债能力．营运资本只反映了流动资产和流动负债的绝对数差异．流动比率还考虑到了流动资产规模与流动负债规模

之间的关系，使指标更具可比性。例如，可以在通用汽车公司和克莱斯勒汽车公司之间比较流动比率．在两个公司之间比较营运资本则是毫无意义的，因为这两个公司的规模不同。【财务论文英文参考文献】

存货采用后进先出法会对流动比率计算带来问题，这是因为存货被低估了．其结果将低估流动比率。因此在对采用后进先出法企业和使用其他成本方法的企业进行比较时，对此应格外注意。

在比较流动比率之前，分析者应计算出应收帐款周转率和商品存货周转率。这种计算能够使分析者提出流动性问题存在于应

收帐款和(或)存货方面的意见。对应收帐款和存会影响分析者对流动比率的看法或意见．如果应收I账款和流动性存在问题，要求流动比率更高些。

三、酸性试验比率(速动比率)

流动比率是在考虑了企业流动资产和流动负债后流动性状况的评价．经常地，人们还期望获得比流动比率反映的更即时的状况。酸性试验比率(速动此率)说明流动资产与流动负债的关系。

在计算酸性试验(速动)比率时。应从流动资产中剔除存货部分。这是因为存货的流动速度慢，存货也有可能已过时存货还可能做为特定债权人的抵押品。例如，酒厂的产品要藏很长一段时间后才能售出。如果计算酸性试验(速动）包括酒壅存货就会高估企业的流动性。在存货估价时问题，因为成本数据可能与现时价格水平相差很大„„

第六节分析性检查程序

审计准则说明第23号。“分析性检查程序”，为审计中这项程序的运用提供了指南。分析性检查程序的目标是从营业统计数据中找出重大变动的和非常的项目。

分析性检查程序在审计期间可以运行不同的次数，包括计划阶段、审计实施阶段以及审计完成阶段．有一些分析性检查程序可导致特别的审计程序，例如： 1收益表的横向同型分析说明某个项目，如销售费用，在该期间内异常．这会导致对重要的销售费用项目的仔细的审查．2收益表的纵向同型分析通过与前期进行比鞍，能发现巳售商品成本与销售收入额的比例不协调。

3将应收帐款周转率与行业数据进行比较，可能显示应收帐款的周转速度远远低于行业的典型速度。这说明应对应收帐款进行仔细分析。

4和债务相比，现金流量显著下降，这说明用内部现金流量偿还债务的能力实质上下降了。

5醛性试验比率显著下降，说明用除存货以外的流动资产偿还流动负债的能力实质上下降了，

当审计师发现报表或比串的某个重要的趋势时，应进行下一步程序，以确定这一趋势为什么发生。这样的研究(调查)往往能导致重要发现。

„„

第六节分析性检查程序

审计准则说明第23号。“分析性检查程序”，为审计中这项程序的运用提供了指南。分析性检查程序的目标是从营业统计数据中找出重大变动的和非常的

财务论文英文参考文献第二篇_毕业论文英文参考文献及译文

Inventory management

Inventory Control

On the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion.

The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility.

Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored:

First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments .

Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field of

these big boys, but also their simple modules inside the warehouse management functionality is defined as "inventory management" or "inventory control." This makes the already not quite understand what our inventory control, but not sure what is inventory control.

In fact, from the perspective of broadly understood, inventory control, should include the following:

First, the fundamental purpose of inventory control. We know that the so-called world-class manufacturing, two key assessment indicators (KPI) is, customer satisfaction and inventory turns, inventory turns and this is actually the fundamental objective of inventory control.

Second, inventory control means. Increase inventory turns, relying solely on the so-called physical inventory control is not enough, it should be the demand and supply chain management process flow of this large output, and this big warehouse management processes in addition to including this link, the more important The section also includes: forecasting and order processing, production planning and control, materials planning and purchasing control, inventory planning and forecasting in itself, as well as finished products, raw materials, distribution and delivery of the strategy, and even customs management processes. And with the demand and supply chain management processes throughout the process, it is the information flow and capital flow management. In other words, inventory itself is across the entire demand and supply management processes in all aspects of inventory control in order to achieve the fundamental purpose, it must control all aspects of inventory, rather than just manage the physical inventory at hand.

Third, inventory control, organizational structure and assessment. Since inventory control is the demand and supply chain management processes, output, inventory control to achieve the fundamental purpose of this process must be compatible with a rational organizational structure. Until now, we can see that many companies have only one purchasing department, purchasing department following pipe warehouse. This is far short of inventory control requirements. From the demand and supply chain management process analysis, we know that purchasing and warehouse management is the executive arm of the typical, and inventory control should focus on prevention, the executive branch is very difficult to "prevent inventory" for the simple reason that they assessment indicators

in large part to ensure supply (production, customer). How the actual situation, a reasonable demand and supply chain management processes, and thus set the corresponding rational organizational structure and is a question many of our enterprises to explore

The role of inventory control

Inventory management is an important part of business management. In the production and operation activities, inventory management must ensure that both the production plant for raw materials, spare parts demand, but also directly affect the purchasing, sales of share, sales activities. To make an inventory of corporate liquidity, accelerate cash flow, the security of supply under the premise of minimizing Yaku funds, directly affects the operational efficiency. Ensure the production and operation needs of the premise, so keep inventories at a reasonable level; dynamic inventory control, timely, appropriate proposed order to avoid over storage or out of stock; reduce inventory footprint, lower total cost of inventory; control stock funds used to accelerate cash flow.

Problems arising from excessive inventory: increased warehouse space and inventory storage costs, thereby increasing product costs; take a lot of liquidity, resulting in sluggish capital, not only increased the burden of payment of interest, etc., would affect the time value of money and opportunity income; finished products and raw materials caused by physical loss and intangible losses; a large number of enterprise resource idle, affecting their rational allocation and optimization; cover the production, operation of the whole process of the various contradictions and problems, is not conducive to improve the management level.

Inventory is too small the resulting problems: service levels caused a decline in the profit impact of marketing and corporate reputation; production system caused by inadequate supply of raw materials or other materials, affecting the normal production process; to shorten lead times, increase the number of orders, so order (production) costs; affect the balance of production and assembly of complete sets.

Notes

Inventory management should particularly consider the following two questions:

First, according to sales plans, according to the planned production of the goods circulated in the market, we should consider where, how much storage.

Second, starting from the level of service and economic benefits to determine how to ensure inventories and supplementary questions.

The two problems with the inventory in the logistics process functions.

In general, the inventory function:

(1) to prevent interrupted. Received orders to shorten the delivery of goods from the time in order to ensure quality service, at the same time to prevent out of stock.

(2) to ensure proper inventory levels, saving inventory costs.

(3) to reduce logistics costs. Supplement with the appropriate time interval compatible with the reasonable demand of the cargo in order to reduce logistics costs, eliminate or avoid sales fluctuations.

(4) ensure the production planning, smooth to eliminate or avoid sales fluctuations.

(5) display function.

(6) reserve. Mass storage when the price falls, reduce losses, to respond to disasters and other contingencies.

About the warehouse (inventory) on what the question, we must consider the number and location. If the distribution center, it should be possible according to customer needs, set at an appropriate place; if it is stored in central places to minimize the complementary principle to the distribution centers, there is no place certain requirements. When the stock base is established, will have to take into account are stored in various locations in what commodities.

库存管理

库存控制

在谈到所谓“库存控制”的时候，很多人将其理解为“仓储管理”，这实际上是个很大的曲解。

传统的狭义观点认为，库存控制主要是针对仓库的物料进行盘点、数据处理、保管、发放等，通过执行防腐、温湿度控制等手段，达到使保管的实物库存保持最佳状态的目的。这只是库存控制的一种表现形式，或者可以定义为实物库存控制。那么，如何从广义的角度去理解库存控制呢？库存控制应该是为了达到公司的财务运营目标，特别是现金流运作，通过优化整个需求与供应链管理流程(DSCM)，合理设置ERP控制策略，并辅之以相应的信息处理手段、工具，从而实现在保证及时交货的前提下，尽可能降低库存水平，减少库存积压与报废、贬值的风险。从这个意义上讲，实物库存控制仅仅是实现公司财务目标的一种手段，或者仅仅是整个库存控制的一个必要的环节；从组织功能的角度讲，实物库存控制主要是仓储管理部门的责任，而广义的库存控制应该是整个需求与供应链管理部门，乃至整个公司的责任。

为什么直到现在还有很多人对库存控制的理解仅仅局限于实物库存控制呢？以下两方面的原因是不可忽视的：

第一、我们的企业不重视库存控制。特别是那些效益比较好的企业，只要有钱赚，就很少有人去考虑库存周转的问题。库存控制被简单地理解为仓储管理，除非到了没钱花的时候，才可能有人去看库存问题，而看的结果也往往是很简单，采购买多了，或者是仓储部门的工作没有做好。

第二、ERP的误导。一些简单的进销存软件被大言不惭地称之为ERP，企业上了他们的所谓ERP就可以降低多少库存，似乎库存控制就靠他们的小软件就可以搞定了。即使像SAP、BAAN这些世界ERP领域的老大们，也在他们的功能模块里面把简单的仓储管理功能定义为“库存管理”或者“库存控制”。这样就使得本来就不太明白什么叫库存控制的我们，更搞不清楚什么叫库存控制了。其实，从广义地角度理解库存控制，应该包括以下几点：

财务论文英文参考文献第三篇_会计学的发展外文参考文献和翻译

This paper adds to the knowledge of accounting in Ireland in the late eighteenth and early nineteenth centuries. Using original archival research, the development of Irish accounting practice is examined by reference to the accounts of Maynooth College during the period 1795 – 1832. The accounting system used in preparing the college’s accounts was that of charge/discharge. This was a system of accounting which relied on single entry of transactions and dated from the Middle Ages. The main purpose of the accounting system was to assist the Trustees in making grant applications to Parliament and to prove their stewardship of the funds entrusted to them.

1. Introduction

Those histories that have been written of Irish colleges and universities have tended to ignore the fact that these bodies have had to be financed. They have in the main been descriptive in that they were written to commemorate certain anniversaries and have tended to concentrate on the achievements of the staff in those colleges. They have for the most part ignored or dealt with in only a very cursory manner with the finances and the accounting systems of their organisations. This paper hopes to redress that imbalance.

Irish accounting practice in the early years of the nineteenth century is considered using the accounts of Maynooth College as a basis for discussion. These accounts have been preserved from the foundation of the College in 1795. They are unusual in that they are fully authenticated. This is the case because as will be discussed later the Commissioners of Imprest Accounts carried out an audit of the accounts each year. An official from this office signed each year’s accounts.建壮造价咨询公司实习报告

The study is laid out in five sections. The first section discusses the socio – economic situation of the period under review and examines the state of the accountancy profession in Ireland at the time. The second section considers the regulatory environment under which the college prepared its accounts and the effect of regulation on the accounts produced by the college. The third section reviews the accounting system used by the college. In the fourth section accounting concepts and rules followed in preparing the accounts are evaluated. The final section presents some concluding remarks.本文来自六.维~论^文·网原文请找腾讯324,9114

2. Socio-economic environment 1795 - 1832

The late eighteenth century was a period of considerable demographic and economic change both in Ireland and throughout Europe. The population of Ireland had grown dramatically and the first signs of the Industrial Revolution were beginning to appear in the major cities of Dublin and Belfast. On the political front, the principles of the French revolution had spread throughout Europe and in Ireland the United Irishmen had grown particularly strong. The Catholic Church in Ireland also faced new challenges at this time. The Penal laws had meant that Catholics could not be educated in Ireland, with the result that many Catholics went to the Continent for their education. This applied particularly to those training for the priesthood. However

after the French Revolution the seminaries in France had been closed down thereby closing off one avenue of education for men who wished to become priests. In 1792,

the last of the Penal laws relating to the education of Catholics in Ireland had been repealed, and in 1793 a college was established in Carlow for the general education of young men. However Carlow College was established for the education of youth generally and not just for priestly training. At about this period it was clear to many that a rebellion was imminent (a rebellion did in fact take place in 1798) and the government of the time wanted to ensure that the Catholic clergy would support England. There was also the fear that so long as men went abroad for their training they would return to Ireland imbued with the ideas of democracy. Newman (1979), noted that as part of their case for the establishment of the college, the Bishops emphasised the danger of "contagion and infidelity" owing to the "pernicious maxims of licentious philosophy" to which students were exposed abroad. On 23rd April, 1795, "a bill for establishing a college for the better education for persons professing the Popish or Roman Catholic religion and intended for the Clerical ministry thereof" was put before Parliament. This bill passed through the Irish House of Commons without any significant opposition and was approved by King George III on the 5th June 1795. During the late eighteenth and early nineteenth centuries there was no accounting profession as we would recognise it today. There was no governing body for accountants. Nor was there a standard setting authority as we have today in the ASB. Moves to create a professional body to govern and control the activities of practicing accountants only commenced around the mid-1800’s. These resulted in 1888 , in the grant of a Royal Charter establishing the Institute of Chartered Accountants in Ireland. The first Irish public accountant of whom there is any knowledge was Thomas Hogan, whose name appears in the Wilson’s Dublin directory for 1761. Robinson (1983), notes that the numbers listed as accountants over the next few ecades until the end of the century did not grow very significantly. Moreover, most of those listed as accountants carried on other trades in addition to their accountancy practices. It appears that the economic environment of the time did not afford sufficient opportunity for accountants to practice accountancy alone. However a trend that did emerge was the growing numbers of those engaged in the teaching of? bookkeeping.房地产公司二手房实习报告

The first known text on double entry bookkeeping was published in 1494 by an Italian monk, Luca Pacioli (Brown and Johnston, 1963). It was not until 1543, however, that the first English language textbook on the subject The profitable Treatyce , was published. Clarke (1996), in his paper discusses the early Irish accounting texts. The first of these, The Key of Knowledge, was printed by S. Ammonet in 1696. A number of other texts that were written between this first publication and the end of the eighteenth century are also discussed in Clarke’s paper. These texts all deal with the topic of double-entry bookkeeping.The evidence shows that although the accounting profession in Ireland as we know it today was virtually non-existent during this period, traders were familiar with double-entry bookkeeping and that it was accepted as a method of recording transactions. However as will be discussed later the double entry system was not practised in Maynooth College during the period 1795 – 1832. Regulatory Environment本文来自六.维~论^文·网原文请找腾讯324.9114

Maynooth College was established by an Act of Parliament in 1795, a period during

which the philosophy of “laissez faire” prevailed throughout Europe. This was particularly true in the case of accounting and the control of government over business. However those organisations which had received public funding were subject to some degree of government control. Such bodies were required by law to prepare accounts which would then be audited by an official from the Office of the Commissioners of Imprest Accounts. A law was enacted to give the Commissioners power to examine those who prepared the accounts and any other relevant individuals on oath. They were also entitled to call for the underlying books and records. In the case of Maynooth College a grant was allotted to the college each year by Parliament. On the establishment of the college there were no regulations as to how the trustees might spend these allotted grant monies. The only reference to finances and accounting in the Act setting up the college was that the trustees were to account for the expenditure of the grant to the Commissioners of Imprest Accounts. There was no Companies legislation governing the preparation of accounts during this period. Essentially those in charge of the preparation of the accounts of business enterprises could use whatever format they liked in presenting financial information.房地产公司置业顾问实习报告

Each year’s accounts had to undergo an annual review by the Commissioners of Imprest Accounts. This function was carried out in later years by the Department for Preparing and Engrossing Civil Accounts. The officials from this office were referred to as auditors of the accounts in the college minutes.The auditors had the right in law to reject from the accounts “items not agreeable to the intent of the grant or power of the grantees”. This power resulted in a number of items being added back to the “balance in favour of the public” in many year’s accounts. For example in the accounts for the year ended 5 January 1832, a sum of ?452 which had been spent on sports facilities was disallowed. The auditors stated in their report of that year that this expenditure was not allowable under the terms of the legislation, their argument being that sports facilities were not strictly speaking necessary for the running of the college.

It appears from a review of the legislation and the accounts of the college that the auditors imposed whatever disclosure requirements there were and that there were no such requirements laid down in legislation. All adjustments to the accounts are stated as having been made at the request of the auditors.There was no legislation backing up these amendments but the auditors and the Commissioners of Imprest Accounts had a powerful weapon to ensure that the college trustees would agree to any proposed amendments. Accounts had to be passed (or using the term in the legislation, declared) before they could be presented to Parliament in making the request for the following year’s grant. A number of disclosure requirements were introduced in the period under review beginning with the year ended 5 January 1812. In that year’s accounts the trustees were required to show the amounts owed to and by the college on the face of the accounts. This was done by means of a Statement of debts and credits. However this listing was not a complete one in that while the trustees might have known that an amount was due to or from another party, they did not know the exact amount. Thus only the name of the party would be listed and not the amount. Also while this statement

was prepared in most years it was not prepared every year.

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

1.?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

2.?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324911.4

1494年第一个已知的双重簿记文字由意大利修道士，Luca Pacioli（Brown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。在1696年其中第一，知识的关键，由S. Ammonet打印。研究结果证实了这之间的首次出版，并在18世纪末写的许多其他文本也在讨论克拉克的论述。随着复式记账的出现，证据表明会计专业在那时候的爱尔兰是不存在的正如我们现在所知道的一样，交易类似与复式记账，这是作为一个记录交易的方法所接受。那是因为在1795年至1832年期间，由于稍后将讨论的双输入系统并没有在梅努斯学院被实行。光纤通信技术应用生产实习报告公共答辩

3.?监管环境

梅努斯学院于1795年成立一个由议会通过的法案，在这一期间“自由放任哲学”在整个欧洲盛行。这是特别正确的会计案件在政府对企业的控制权上面。无论如何，那些已经收到了公共资金的组织已经受到某种程度上政府的控制了。这些机构必须依法编制，届时将会由一个从定额备用金账户的办公室官员审核账目。政府颁布了一项法律赋予专员权力，审查这些账目是谁编制的，以及任何其他有关人士的情况。他们还有权要求基本的账簿和记录。每年在梅努斯大学由议会给予分配给该学院。在该学院设立有以受托人如何分配可能动用这些款项,发放没有规定。唯一提到该法在财务和会计学院成立的是，受托人被占的补助金支出定额备用金账户的专员。在此期间公司编制账目没有法例规管。在提交财务资料时，在本质上企业负责人的账目编制格式可以使用任何他们喜欢的格式。

每年的账目必须经过由备用金账户的专员进行年度审查。这个功能在以后的几年内被预算和民事会计部进行执行。从事这一职务的官员被称为审计员，在大学期间。审计人员在法律上有权利拒绝在账目上权力的意图“不同意的批出的项目或承授人”。这股力量导致了一些项目被添加回去“平衡市民”在许多年的账目。对于年度的账目例如截至1832年1月5日，一个合计四百五十二英镑已被用于体育设施是不允许的。在这一年的审计报告中指出，这开支是不符合该条例条款允许的，他们的理由是体育设施，严格来说，并不是为了学院的办学。本文来自六.维~论^文·网原文请找腾讯324.9114

从法律和大学的账目来看，审计人员强制审核有披露要求和有立法规定这种要求的账户。要调整的所有账目按审计人员的要求而做出。没有法律备份这些修改，但审计人员和备用金账户的专员们的有有力武器，以确保该学院校董会同意任何修订的建议。账户后方可提交他们在做出下一年的拨款请求议会通过（或使用的法律术语，宣布）。许多披露要求在1812年1月5日之前推出。在这一年的账户的受托人洛阳一拖参观实习报告?被要求出示拖欠的款项和通过大学关于对账目的说明。这是通过一个声明的债务和信贷手段。但是，这一清单是不完整的，在这一个，而受托人可能都知道，是由于数额或从其他政党知道，但他们不知道确切的数额。因此，只有在党的名称将出现在名单上，而不是大多数。而这句话也准备在大多数年份而不是每年。

财务论文英文参考文献第四篇_会计专业论文参考文献名称

[1][美]R.G.布朗等著，林志军等译.巴其阿勒会计论［Ｍ］.上海：立信会计图书用品社，1988.

[2][美]迈克尔·查特菲尔德，文硕，董晓柏等译.会计思想史［Ｍ］.北京：中国商业出版社，1989，73～82；333.【财务论文英文参考文献】

[3][苏]索科洛夫，陈亚民等译.会计发展史［Ｍ］.北京：中国商业出版社，1991，39～51.

[4]陈今池.现代会计理论［Ｍ］.上海：立信会计出版社，1998，25～33.

[5]陈孟贤.当代会计研究方法：检讨与反思［J］.会计研究，2007，（4）.

[6]葛家澍，吴水澎.会计学原理教程［Ｍ］.天津：天津人民出版社，1986，12～20.

[7]葛家澍，刘峰.会计大典——会计理论［Ｍ］.北京：中国财政经济出版社，1998，23-31；38；44～45.

[8]郭道扬.会计大典——会计史［Ｍ］.北京：中国财政经济出版社，1999，573；577～578；742～748.

[9]郭道扬.会计发展史纲［Ｍ］.北京：中央广播电视大学出版社，1987，414～416；435～463.

[10]郭道扬.试谈会计史上的五次大革命［J］.财会月刊，1984，（5）.

[11]黄■强.中外会计、审计大事记［J］.广东审计，2002，（2）～2003，（7转自:）.

[12]廖洪.会计理论及其应用分析［Ｍ］.北京：中国审计出版社，2001，45～49.

[13]潘序伦.会计学发达史［J］.立信会计季刊，1933，（1）.

[14]冉明东，蔡传里，许家林.A.C.利特尔顿的《1900年以前的会计发展》［J］.财会月刊，2006，（2）.

[15]王建忠.会计发展史［Ｍ］.大连：东北财经大学出版社，2007，187～188.

[16]文硕.西方会计史（上）［Ｍ］.北京：中国商业出版社，1987，序；2；18～20；129～148；185～240；281～303.

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财务论文英文参考文献第五篇_2016常用的毕业论文英语答辩技巧

常用的毕业论文英语答辩技巧

英语毕业论文是每个英语专业大学生离开校园，走向工作岗位之前必须完成的一项任务。此项任务完成得好坏，顺利与否直接关系到毕业生的按期毕业问题。毕业论文也是对学生进行综合实践训练，培养学生科学研究能力和创新能力，提高学生综合素质的重要环节。因此，笔者认为有必要向学生介绍一些写英语毕业论文的技巧，以便他们能顺利完成此项任务。本文虽然主要介绍如何写英语毕业论文，但从写论文的步骤、方法等方面来看对其他专业的学生也有一定的可借鉴之处。撰写英语毕业论文主要分以下几个阶段：准备、撰写提纲、第一稿、第二稿、第三稿、定稿与答辩。

I.英语毕业论文准备

学生可以根据本专业教学大纲选定研究范围（英语教育、文学、翻译及外贸等），英语毕业论文选题应符合下列要求：

1.结合专业特点，符合专业培养目标的要求。

2.尽可能与社会实践实际相结合。

3.题目的难度和分量要适当。

在这个阶段学生们遇到的主要问题是如何限定课题范围。最好是课题已在学生脑子里酝酿了好长时间，并且他现在急于将他的思想观点诉诸纸上，与他人分享；最差的是课题由导师布

财务论文英文参考文献

http://m.gbppp.com/yc/404545/

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