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 发表于 2005/4/24 9:03:00
会计在社会中的地位 [摘要] 我国会计作为一门科学是伴随着社会的发展，科技的进步和经济管理的需要而产生和发展的；现在，它已经成为一门重要的经济管理科学。经济越发展,会计越重要。 银行会计学是我国社会主义会计学的重要组成部分，是一门经济应用科学。它以辩证唯物论的观点和方法5运河会计学的基本原理和基本方法，研究会计在银行这一特定部门的对象、特征、作用及其工作任务；阐述银行经营活动的会计处理原则、方法和要求；介绍银行会计科目、凭证、报表及帐簿体系结构的特点及设计原理，为进一步学习和掌握银行会计实务操作奠定基础。 [关键词] 经济法；银行； 资金筹集； 国民经济
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| Re. 发表于2005/4/24 22:11:00 The accounting in China as one science developed and originated with development of society ,progress of technology and science and demands of economic management . At present ,it has became one important economic and managing science .The more rapid the economy developed, the more important the accounting. Bank accounting ,which is an economy applid science , is an important component of accounting of socialism in China . It study characteristic , role and the task of the account in the designated department –bank in terms of dialectical materialism ,applying the basic principle and methods of accounting ；it expounded principles of treatment ,methods and requirements of bank operational activities ；it introduce characteristic and device principle of the subjects , warrant and reports form and account book system of bank accounting to play an ground on learning furtherly and mastering bank account practice operation . Key words : economy law ,bank , fund raising , national economy
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 Re. 发表于2005/4/24 13:40:00GOOD
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