会计理论英文教学全套课件.ppt

1、1.Introduction,1.1Science and scientific criteria,1.1.1Science 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

2、 and 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 criteria,1.1.1Science Science is just a pattern.What is science?No definition is accep

3、ted by 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

4、 is the long river of origin, she changes with the development environment.,1.1Science and scientific criteria,1.1.2The evolution of scientific criteria,The first phase: from logical positivism to Poppers critical rationalism,The second phase: From Quine, Kuhn Feyerabend funding to post-modernism,Th

5、e third stage: from Lakatoss “research agenda“ methodology to the scientific realism Bong,1.2 Theory and accounting theory,1.2.1 Explanation to the theory Well-known contemporary American philosopher Richard Rorty: We should not put “theory“ as part of a subject, the disciplines and methods to illus

6、trate the nature of 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 theo

7、ry,1.2.1 Explanation to the theory well-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 partic

8、ular area of application; 2) 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. Theo

9、ry is a set of interrelated, 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

10、 the theory is self-evident. （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 univ

11、ersal.Therefore, Theory tend to stay away from “life relieved the situation“,1.2 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 al

12、ways relative, and reality.,1.2 Theory and accounting theory,1.2.2The characteristics of accounting theory Accounting 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,

13、scientific connotation and extension 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 theory,1.2.2The characteristics of accounting theory In the

14、 early agricultural society, one start 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 ma

15、kes accounting “functions“ carried forward; 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

16、 coat of rational science, theory of the 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 book,This book is about t

17、he pure theory of accounting, therefore, it 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 the

18、ory must have in order to recognize a more 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

19、is different from other similar books.,1.3The structure of this book,First 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

20、comprehensive understanding. Then,the book expounded 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

21、, theoretical research into the formal stage, the 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, “ accoun

22、ting theory jungle. “ Chapter II to Chapter V of the book to form the second - basic accounting theory.,1.3The structure of this book,With the foundation, there are two dominant accounting theory - Normative Accounting Theory and Positive Accounting Theory. The second is to regulate the details of a

23、ccounting theory. Recently, theoretical research in 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 interdependenc

24、e is very high, so after the introduction of accounting 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 Backg

25、round: The History and Development of Accounting,If you 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 a

26、n accounting tool”. What is accounting ? History will inspire wisdom. This chapter is the history of the development of the accounting .,2.1 Accountings early period,2.1.1the origin of the nameAccounting 1、the origin of Chinas “accounting“ In the ancient times,the word “bookkeeping“ is not existed.i

27、t was translated from English. When it comes to accounting, 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“ o

28、riginated in the Warring States Period, based primarily on “Zhou“ and “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 period,2.1.1the origin of the nameAccounting 2、The Origin and Development of West

29、ern Accounting The developing time of western accounting may be the second half of the 19th century.,2.1.2 the historical conditions of Accounting behavior 1、Production activities are a prerequisite for accounting behavior （1）Production in the context of human behavior happened only after the earlie

30、st possible accounting of human thought and accounting act. In other words, if 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 beh

31、avior of the first driving force. Record of the original act of measurement and society are the inevitable result of the development of production. 2、The emergence of private ownership,2.1 Accountings early period,2.1.3 Acts of the early history of the accounting measurement,1、Accounting of the hist

32、orical starting point: a simple and intuitive mind mapping engraved Notepad phase (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),

33、2.1 Accountings early period,2.2 Double-entry method,Acts of accounting and accounting thought 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 measurem

34、ent. Strictly speaking, the original record of behavior is not a simple accounting practices 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 t

35、erms of property are the same. The strict sense of the accounting features, book-keeping are 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

36、 development are “the first milestone.“,2.2.1Single bookkeeping The emergence of single-style bookkeeping 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

37、 use of the existing accounting methods are set up by businessmen and with the lord . . estate accounting 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 method,2.2.1Single bookkeeping The so-called si

38、ngle-style accounting is only a unilateral economic business registration, rather than a reflection of 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 a

39、ccount, the only other economic activity in an account at registered or not registered accounting methods. 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 o

40、n, are not registered.,2.2 Double-entry method,2.2.1Single bookkeeping Single accounting procedures is simple, 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

41、 accounting records of the number of contact between the lack of necessary. Thus single is not the main purpose of bookkeeping in order to measurement, but in order to control.,2.2 Double-entry method,2.2.2Double-entry bookkeeping 1、The emergence and Development of double-entry bookkeeping （1）The em

42、ergence conditions of double-entry Littleton accounting of Jurists (ACLittleton) published in 1933 “ accounting development before the 20th century “ in his book, referring to double-entry arising from the necessary conditions for 7.,2.2 Double-entry method,2.2.2Double-entry bookkeeping 1、The emerge

43、nce and Development of double-entry bookkeeping Elements in the data: private property (Private Property), to provide 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 (C

44、ommerce), the provision of property, money access to aspects of the accounting records; credit (Credit), the provision 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

45、of exchange, accounting calculation of the common scale; arithmetic (Arithmetic), the calculation means, constitute the accounting records are an important element entities.,2.2 Double-entry method,1494, Luca Paciolos book “arithmetic, geometry, ratio and proportion of a summary“, has become a miles

46、tone in the history of accounting development, in this book, Luca Paciolo dedicated a chapter “Details of the calculation and 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 foundat

47、ion for the popularity.,2.2 Double-entry method,2、The extensive spread of double-entry bookkeeping The 15th century up to the second 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 c

48、entury, the Italian book-keeping methods had been improved, the basic procedures and the basic concept is still retained, but the 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 ac

49、counting books began to appear outside the financial statements, double-entry bookkeeping method to improve it.,2.2 Double-entry method,Summary 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 of the common people in different regions results.,2.2 Double-entry method,2.3The development of modern