華鑫綠創(chuàng)
Accounting ethics is primarily a field of applied ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting ethics were first introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors.Due to the diverse range of accounting services and recent corporate collapses, attention has been drawn to ethical standards accepted within the accounting profession. These collapses have resulted in a widespread disregard for the reputation of the accounting profession. To combat the criticism and prevent fraudulent accounting, various accounting organizations and governments have developed regulations and remedies for improved ethics among the accounting profession.The nature of the work carried out by accountants and auditors requires a high level of ethics. Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment. They rely on the opinion of the accountants who prepared the statements, as well as the auditors that verified it, to present a true and fair view of the company. Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas, allowing for the right choice that, although it may not benefit the company, will benefit the public who relies on the accountant/auditor's reporting. 參考資料: 維基
羋修羋修
ccounting is a very practical subject, after three and a half years of professional study, master some basic knowledge of accounting under the premise, in order to further consolidate the theoretical knowledge, will organically combine the theory with the practice, I in XX years from March 5th to April 15th in the financial department of Tianjin screen printing equipment supply and marketing company six week professional internship, here are some experience in the practice and experience. Through the practice, the various steps to be familiar with and master the accounting process and the concrete operation, including understanding of account of the content and basic structure, understand the account method of accounting rules, master opened and Registration accounts and prepare accounting entries operation, original vouchers to fill and audit operations and methods according to the original certificate to fill accounting documents. So I have more rational understanding of accounting and master the basic skills of accounting.I will enter the work to lay a solid foundation, this is the purpose of the internship! Previously, I always thought that their accounting more solid theoretical knowledge, as all the work, the master of the law, copy it, through this practice, only to find, in fact more sophisticated accounting of its actual operational and practical. The book seems to be just empty talk. If these highly theoretical things onto the practice application, it is impossible to start. The internship, I do accounting, just started to really not used to, to do two days, felt that the human's rickety, mood naturally become irritable, but the biggest taboo accounting is tired and upset, so the first few days, it was full of mistakes!! Fortunately, the old accountant Yang Jie's guidance and teachings I is gradually entering the state.A few days later I'm in speed and accuracy are improved a lot, for each account has a more profound and comprehensive understanding and for me to combine book knowledge and practice played a big role. The school textbooks of knowledge is the most basic knowledge, no matter how changes in reality, grasp the most basic can with changeless should. Nowadays many students would feel the classroom knowledge do not appear, frustration, but I think, if not the book knowledge, and which vary from minute to minute payable social. After the practice, although time is very short, but I learned is my one semester to learn at school. Than how to get along with colleagues, I believe that relationships are present, many students just taken a big social problem encountered, so in practice when I had intended to observe how the predecessors to get along with colleagues and superiors, and he also humbly ask for advice, make the two week internship more meaningful. The practice of our society, provides a rare opportunity to experience life, let us feel the life in the practical social activities, to understand the survival ability should have in society.Use of this rare opportunity, I work hard, strict demands on themselves, with an open mind to financial personnel to consult, to seriously study the accounting theory, learning accounting laws, regulations and other related knowledge, knowledge and use their spare time to seriously study some textbook content outside, master some of the basic accounting skills, so as to realize that I should also learn what, added urgency to enter the society, the real show our talent, and lay the foundation on the job!會(huì)計(jì)是一門實(shí)踐性很強(qiáng)的學(xué)科,經(jīng)過三年半的專業(yè)學(xué)習(xí)后,在掌握了一定的會(huì)計(jì)基礎(chǔ)知識(shí)的前提下,為了進(jìn)一步鞏固理論知識(shí),將理論與實(shí)踐有機(jī)地結(jié)合起來,本人于XX年3月5日至4月15日在天津絲印器材供銷公司財(cái)務(wù)部進(jìn)行了為期六周的專業(yè)實(shí)習(xí),以下是此次實(shí)習(xí)中的一些心得和體會(huì)。通過實(shí)習(xí),熟悉并掌握會(huì)計(jì)流程的各個(gè)步驟及其具體操作--包括了解賬戶的內(nèi)容和基本結(jié)構(gòu),了解借貸賬戶法的記賬規(guī)則,掌握開設(shè)和登記賬戶以及編制會(huì)計(jì)分錄的操作、原始憑證填制和審核的操作以及根據(jù)原始憑證判填制記賬憑證的方法。使我對(duì)會(huì)計(jì)有更深的理性認(rèn)識(shí)并掌握會(huì)計(jì)基本操作技能。我將來步入工作打下堅(jiān)實(shí)的基礎(chǔ),這是本次實(shí)習(xí)的目的!以前,我總以為自己的會(huì)計(jì)理論知識(shí)扎實(shí)較強(qiáng),正如所有工作一樣,掌握了規(guī)律,照葫蘆畫瓢準(zhǔn)沒錯(cuò),經(jīng)過這次實(shí)習(xí),才發(fā)現(xiàn),會(huì)計(jì)其實(shí)更講究的是它的實(shí)際操作性和實(shí)踐性。書本上似乎只是紙上談兵。倘若將這些理論性極強(qiáng)的東西搬上實(shí)際上應(yīng)用,那真的是無從下手。這次實(shí)習(xí),我是做會(huì)計(jì),剛開始還真不習(xí)慣,才做了兩天,就感覺人都快散架了,心情自然就變得煩躁了,而會(huì)計(jì)最大的忌諱就是心煩氣燥,所以剛開始做的幾天,那真是錯(cuò)誤百出?。?!幸好有老會(huì)計(jì)楊姐的指導(dǎo)和教誨才是我逐步進(jìn)入狀態(tài)。幾天過后我在速度和準(zhǔn)確度上都提高了不少,對(duì)于各個(gè)會(huì)計(jì)科目有了更加深刻而全面的了解并且對(duì)于我把書本知識(shí)和實(shí)踐的結(jié)合起到了很大的作用。課本上學(xué)的知識(shí)都是最基本的知識(shí),不管現(xiàn)實(shí)情況怎樣變化,抓住了最基本的就可以以不變應(yīng)萬變.如今有不少學(xué)生實(shí)習(xí)時(shí)都覺得課堂上學(xué)的知識(shí)用不上,出現(xiàn)挫折感,可我覺得,要是沒有書本知識(shí)作鋪墊,又哪應(yīng)付瞬息萬變的社會(huì)呢。經(jīng)過這次實(shí)踐,雖然時(shí)間很短,可我學(xué)到的卻是我一個(gè)學(xué)期在學(xué)校難以了解的。就比如何與同事們相處,相信人際關(guān)系是現(xiàn)今不少大學(xué)生剛踏出社會(huì)遇到的一大難題,于是在實(shí)習(xí)時(shí)我便有意觀察前輩們是如何和同事以及上級(jí)相處的,而自己也虛心求教,使得兩周的實(shí)習(xí)更加有意義。此次的實(shí)習(xí)為我們深入社會(huì),體驗(yàn)生活提供了難得的機(jī)會(huì),讓我們?cè)趯?shí)際的社會(huì)活動(dòng)中感受生活,了解在社會(huì)中生存所應(yīng)該具備的各種能力。利用此次難得的機(jī)會(huì),我努力工作,嚴(yán)格要求自己,虛心向財(cái)務(wù)人員請(qǐng)教,認(rèn)真學(xué)習(xí)會(huì)計(jì)理論,學(xué)習(xí)會(huì)計(jì)法律,法規(guī)等知識(shí),利用空余時(shí)間認(rèn)真學(xué)習(xí)一些課本內(nèi)容以外的相關(guān)知識(shí),掌握了一些基本的會(huì)計(jì)技能,從而意識(shí)到我以后還應(yīng)該多學(xué)些什么,加劇了緊迫感,為真正跨入社會(huì)施展我們的才華,走上工作崗位打下了基礎(chǔ)!
一個(gè)人淋著雨
iwilltrymybesttostudysubjects,iwillcorrectmyfaultsandputdownmymostlyhearttothenextturn.studyismymostimportantthings,imustknow.i'manactive,lovelyandclevergirl.intheschool,myfavouritesubjectismaths.perhapssomeonethinksit'sdifficulttostudywell.butilikeit.ibelivethatifyoutryyourbest,everythingcanbedonewell.thenewtermwasbegin,butitismyfirstyearinmyhighschoollife.ithinkit'llbeveryinterestingandbusy.duringthefirstyear,imustdomoreexersicesonmyenglish.becauseiverylikestudyenlish.notonlyimustworkhardonmyenglish,butalsoimustworkhardonmyothersubjects.theyareallveryimportant.ihopeicanenjoymyselfinthefirstyear,andhaveagoodgrades!我會(huì)盡我最大努力來學(xué)習(xí),我會(huì)糾正我的缺點(diǎn)和靜心來學(xué),我主要是學(xué)習(xí),它是我最重要的事,我是知道的。我是一個(gè)積極的,可愛和聰明孩子,在學(xué)校,我最喜歡的科目是數(shù)學(xué).也許有人認(rèn)為是很困難的,但是我喜歡它。相信我,如果你拼盡全力,什么都可以做得很好。新一屆的開始,但它是我的第一年,我的高中生活。我認(rèn)為這會(huì)非常有趣而繁忙的。在第一年,我必須做我的英語更好。因?yàn)槲液芟矚g學(xué)習(xí)英語。不僅我要努力的我的英語水平,但必須在我的其他科目的努力。他們都是非常重要的。我希望我可以享受第一年自己,并有好成績!
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