會(huì)計(jì)學(xué)的發(fā)展外文參考文獻(xiàn)和翻譯

ThispaperaddstotheknowledgeofaccountinginIrelandinthelateeighteenthandearlynineteenthcenturies.Usingoriginalarchivalresearch,thedevelopmentofIrishaccountingpracticeisexaminedbyreferencetotheaccountsofMaynoothCollegeduringtheperiod1795-1832.Theaccountingsystemusedinpreparingthecollege’saccountswasthatofcharge/discharge.ThiswasasystemofaccountingwhichreliedonsingleentryoftransactionsanddatedfromtheMiddleAges.ThemainpurposeoftheaccountingsystemwastoassisttheTrusteesinmakinggrantapplicationstoParliamentandtoprovetheirstewardshipofthefundsentrustedtothem.IntroductionThosehistoriesthathavebeenwrittenofIrishcollegesanduniversitieshavetendedtoignorethefactthatthesebodieshavehadtobefinanced.Theyhaveinthemainbeendescriptiveinthattheywerewrittentocommemoratecertainanniversariesandhavetendedtoconcentrateontheachievementsofthestaffinthosecolleges.Theyhaveforthemostpartignoredordealtwithinonlyaverycursorymannerwiththefinancesandtheaccountingsystemsoftheirorganisations.Thispaperhopestoredressthatimbalance.IrishaccountingpracticeintheearlyyearsofthenineteenthcenturyisconsideredusingtheaccountsofMaynoothCollegeasabasisfordiscussion.TheseaccountshavebeenpreservedfromthefoundationoftheCollegein1795.Theyareunusualinthattheyarefullyauthenticated.ThisisthecasebecauseaswillbediscussedlatertheCommissionersofImprestAccountscarriedoutanauditoftheaccountseachyear.saccounts.建壯造價(jià)咨詢公司實(shí)習(xí)報(bào)saccounts.建壯造價(jià)咨詢公司實(shí)習(xí)報(bào)Thestudyislaidoutinfivesections.Thefirstsectiondiscussesthesocio-economicsituationoftheperiodunderreviewandexaminesthestateoftheaccountancyprofessioninIrelandatthetime.Thesecondsectionconsiderstheregulatoryenvironmentunderwhichthecollegeprepareditsaccountsandtheeffectofregulationontheaccountsproducedbythecollege.Thethirdsectionreviewstheaccountingsystemusedbythecollege.Inthefourthsectionaccountingconceptsandrulesfollowedinpreparingtheaccountsareevaluated.Thefinalsectionpresentssomeconcludingremarks.本文來自六.維~論”文?網(wǎng)原文請(qǐng)找騰訊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房地產(chǎn)公司二手房實(shí)習(xí)報(bào)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本文來自六.維~論”文?網(wǎng)原文請(qǐng)找騰訊324.9114MaynoothCollegewasestablishedbyanActofParliamentin1795,aperiodduringwhichthephilosophyof“l(fā)aissezfaire”prevailedthroughoutEurope.Thiswasparticularlytrueinthecaseofaccountingandthecontrolofgovernmentoverbusiness.Howeverthoseorganisationswhichhadreceivedpublicfundingweresubjecttosomedegreeofgovernmentcontrol.SuchbodieswererequiredbylawtoprepareaccountswhichwouldthenbeauditedbyanofficialfromtheOfficeoftheCommissionersofImprestAccounts.AlawwasenactedtogivetheCommissionerspowertoexaminethosewhopreparedtheaccountsandanyotherrelevantindividualsonoath.Theywerealsoentitledtocallfortheunderlyingbooksandrecords.InthecaseofMaynoothCollegeagrantwasallottedtothecollegeeachyearbyParliament.Ontheestablishmentofthecollegetherewerenoregulationsastohowthetrusteesmightspendtheseallottedgrantmonies.TheonlyreferencetofinancesandaccountingintheActsettingupthecollegewasthatthetrusteesweretoaccountfortheexpenditureofthegranttotheCommissionersofImprestAccounts.TherewasnoCompanieslegislationgoverningthepreparationofaccountsduringthisperiod.Essentiallythoseinchargeofthepreparationoftheaccountsofbusinessenterprisescouldusewhateverformattheylikedinpresentingfinancialinformation房地產(chǎn)公司置業(yè)顧問實(shí)習(xí)報(bào)告Eachyear’saccountshadtoundergoanannualreviewbytheCommissionersofImprestAccounts.ThisfunctionwascarriedoutinlateryearsbytheDepartmentforPreparingandEngrossingCivilAccounts.Theofficialsfromthisofficewerereferredtoasauditorsoftheaccountsinthecollegeminutes.Theauditorshadtherightinlawtorejectfromtheaccounts“itemsnotagreeabletotheintentofthegrantorpowerofthegrantees”.Thispowerresultedinanumberofitemsbeingaddedbacktothe“balanceinfavourofthepublic”inmanyyear’saccounts.Forexampleintheaccountsfortheyearended5January1832,asumof?452whichhadbeenspentonsportsfacilitieswasdisallowed.Theauditorsstatedintheirreportofthatyearthatthisexpenditurewasnotallowableunderthetermsofthelegislation,theirargumentbeingthatsportsfacilitieswerenotstrictlyspeakingnecessaryfortherunningofthecollege.Itappearsfromareviewofthelegislationandtheaccountsofthecollegethattheauditorsimposedwhateverdisclosurerequirementstherewereandthattherewerenosuchrequirementslaiddowninlegislation.Alladjustmentstotheaccountsarestatedashavingbeenmadeattherequestoftheauditors.TherevasnolegislationbackinguptheseamendmentsbuttheauditorsandtheCommissionersofImprestAccountshadapowerfulweapontoensurethatthecollegetrusteeswouldagreetoanyproposedamendments.Accountshadtobepassed(orusingtheterminthelegislation,declared)beforetheycouldbepresentedtoParliamentinmakingtherequestforthefollowingyear’sgrant.Anumberofdisclosurerequirementswereintroducedintheperiodunderreviewbeginningwiththeyearended5January1812.Inthatyearsaccountsthetrusteeswererequiredtoshowtheamountsowedtoandbythecollegeonthefaceoftheaccounts.ThiswasdonebymeansofaStatementofdebtsandcredits.Howeverthislistingwasnotacompleteoneinthatwhilethetrusteesmighthaveknownthatanamountwasduetoorfromanotherparty,theydidnotknowtheexactamount.Thusonlythenameofthepartywouldbelistedandnottheamount.Alsowhilethisstatementwaspreparedinmostyearsitwasnotpreparedeveryyear.摘要：本文增加了18世紀(jì)末和19世紀(jì)初在愛爾蘭的會(huì)計(jì)知識(shí)。使用原始檔案的研究，實(shí)踐的發(fā)展，愛爾蘭會(huì)計(jì)審查參考梅努斯學(xué)院1795年至1832年期間的賬目。會(huì)計(jì)制度編制學(xué)院的賬戶用的是借方/貸方。這是一套系統(tǒng)的會(huì)計(jì)制度，依賴于單一的入境事務(wù)并可以追溯到中世紀(jì)。主要的目的是為了幫助會(huì)計(jì)制度的保管委員會(huì)向議會(huì)做獎(jiǎng)助金申請(qǐng)來證明他們的資金托付給他們。本文來自六.維~論”文?網(wǎng)原文請(qǐng)找騰訊3249,114?導(dǎo)論那些已經(jīng)被愛爾蘭高校書寫的歷史往往忽視這些機(jī)構(gòu)不得不將資金提供給他們的事實(shí)。他們主要是在描述某些紀(jì)念日，以紀(jì)念，并趨向于集中在這些院校的工作人員所取得的成就上。他們是最容易被忽略的一部分或只是處理與財(cái)務(wù)和會(huì)計(jì)制度的組織以一種非常粗略的方式。本文希望能糾正這種不平衡。在19世紀(jì)初期愛爾蘭會(huì)計(jì)的做法是把梅努斯學(xué)院的賬目作為一個(gè)討論的基礎(chǔ)。這些賬戶已經(jīng)從1795年就被保存于高校之中。他們是不尋常的，因?yàn)樗鼈兪峭耆或?yàn)證了的。這是因?yàn)樯院髮⒂懻摰膫溆媒鹳~戶專員進(jìn)行了每年的賬目審計(jì)情況。從這個(gè)辦公室正式簽署了每年的賬目。這項(xiàng)研究是奠定在五個(gè)部分。第一部分討論的社會(huì)-在審查期間的經(jīng)濟(jì)形勢(shì)，并探討當(dāng)時(shí)的會(huì)計(jì)專業(yè)在愛爾蘭的狀態(tài)。第二部分審議的監(jiān)管環(huán)境下，高校編制其賬目，并在生產(chǎn)上由書院的賬目調(diào)節(jié)作用。第三部分回顧了學(xué)院的會(huì)計(jì)制度的使用。在第四部分的概念和編制會(huì)計(jì)賬目遵循的規(guī)則進(jìn)行了評(píng)價(jià)。最后一節(jié)提出了一些總結(jié)。EPR沙盤摸擬對(duì)抗實(shí)訓(xùn)心得體會(huì)?社會(huì)經(jīng)濟(jì)環(huán)境，1795年至1832年18世紀(jì)后期是一個(gè)人口相當(dāng)多和經(jīng)濟(jì)變化快的時(shí)期，這些都發(fā)生在愛爾蘭和整個(gè)歐洲。愛爾蘭的人口急劇增加和工業(yè)革命的最初跡象已開始出現(xiàn)在都柏林和貝爾法斯特的主要城市。在政治方面，法國革命的原則，傳遍了歐洲和美國的愛爾蘭人在愛爾蘭的成長尤為強(qiáng)勁。在愛爾蘭的天主教教會(huì)在這個(gè)時(shí)候也面臨著新的挑戰(zhàn)。刑法中的意思是說，天主教徒不能在愛爾蘭傳教，結(jié)果，許多天主教徒前往大陸為了他們的傳教。這特別適用于那些對(duì)神職人員的培訓(xùn)。然而在法國大革命后，法國的神學(xué)院已經(jīng)關(guān)閉，從而結(jié)束了對(duì)希望成為神職人員的人之一的教育途徑。在1792，有關(guān)天主教在愛爾蘭傳教的最后一個(gè)刑法被廢除，并于1793年在卡洛一個(gè)大學(xué)建立了青年男子普通教育。然而卡洛學(xué)院的成立對(duì)于一般的青年教育和培訓(xùn)不只是為了祭司。大約在此期間，很多的叛亂在即（叛亂確實(shí)在1798年發(fā)生）和當(dāng)時(shí)的政府希望確保天主教神職人員將支持英國。也有人擔(dān)心，只要人去國外訓(xùn)練他們，他們會(huì)回到愛爾蘭充滿了民主的理念。紐曼（1979）中指出，作為他們?yōu)閷W(xué)院成立案件的一部分，主教們強(qiáng)調(diào)了“傳染的危險(xiǎn)和不忠”由于“有害的放蕩哲學(xué)”，以使學(xué)生暴露在國外的格言。關(guān)于1795年4月23日，“一項(xiàng)法案，建立了自稱是波皮什或羅馬天主教宗教者提供更好的教育，為大學(xué)部及其文書”打算在議會(huì)提交表決。該法案在愛爾蘭眾議院下通過，議院沒有任何重大的反對(duì)，1795年6月5日被國王喬治三世批準(zhǔn)了。在18世紀(jì)末和19世紀(jì)初沒有會(huì)計(jì)專業(yè)，因?yàn)槲覀儸F(xiàn)在將認(rèn)識(shí)到。也沒有會(huì)計(jì)管理機(jī)構(gòu)。也沒有一個(gè)標(biāo)準(zhǔn)的制定機(jī)關(guān)，不像現(xiàn)在因?yàn)槲覀冇凶稍兗胺ǘńM織。大約在19世紀(jì)中期才發(fā)展創(chuàng)造一個(gè)專業(yè)機(jī)構(gòu)來管理和控制會(huì)計(jì)的實(shí)踐活動(dòng)。這導(dǎo)致了1888年，在皇家憲章建立了在愛爾蘭特許會(huì)計(jì)師協(xié)會(huì)的資助。第一個(gè)愛爾蘭的公共會(huì)計(jì)師托馬斯霍根，1761年他的名字出現(xiàn)在了威爾遜的都柏林目錄。羅賓遜（1983）也指出，所列的數(shù)字，直至本世紀(jì)結(jié)束，在未來會(huì)計(jì)師人數(shù)增長的速度也沒有很顯著。此外，作為對(duì)其他行業(yè)進(jìn)行除了他們執(zhí)業(yè)會(huì)計(jì)師中所列的大部分來看，當(dāng)時(shí)的經(jīng)濟(jì)環(huán)境未提供充分的機(jī)會(huì)，會(huì)計(jì)師執(zhí)業(yè)不容樂觀。但這里出現(xiàn)了一種趨勢(shì)那就是那些從事教學(xué)的簿記日益增多。本文來自六.維?論”文?網(wǎng)原文請(qǐng)找騰訊3