当会计英文作文【一】
（一）坏账损失的确认
一般来讲，企业的应收款项符合下列条件之一的，应确认为坏账：
1．债务人死亡，以其遗产清偿后仍然无法收回；
2．债务人***，以其***财产清偿后仍然无法收回；
3．债务人较长时期内未履行其偿债义务，并有足够的证据表明无法收回或收回的可能性极小。
企业计提坏账准备的方法由企业自行确定。
除有确凿确凿表明该项应收款项不能够收回或收回的可能性不大外（如债务单位已撤销、***、资不抵债、现金流量严重不足、发生严重的自然灾害等导致停产而在短时间内无法偿付债务等，以及3年以上的应收款项），下列情况不能全额提取坏账准备：
1．当年发生的应收款项；
2．计划对应收款项进行***；
3．与关联方发生的应收款项；
4．其他已逾期，但无确凿证据表明不能收回的应收款项。
企业的预付账款如有确凿证据表明其不符合预付账款性质，或者因供货单位***、撤销等原因已无望收到所购货物的，应当将原计入预付账款的金额转入其他应收款，并按规定计提坏账准备。
企业持有的未到期应收票据，如有确凿证据表明不能够收回或收回的可能性不大时，应将其账面余额转入应收账款，并计提相应的坏账准备。
（二）坏账损失的会计处理
1．直接转销法
直接转销法是指实际发生坏账时，确认坏账损失，计入期间费用，同时注销该笔应收款项。我国企业会计制度规定，不允许企业采用直接转销法核算坏账损失。
2．备抵法
（1）余额百分比法
根据会计期末应收款项的余额乘以估计坏账率即为当期应估计的坏账损失，据此提取坏账准备。
第一，已确认并已转销的坏账损失，如果以后又收回，应及时借记和贷记该项应收账款等科目，而不应直接从银行存款科目转入坏账准备科目。
第二，收回的已作为坏账核销的应收账款等，应贷记“坏账准备”科目，而不直接冲减“管理费用”。
（2）账龄分析法
根据应收款项入账时间的长短来会计坏账损失的方法。
采用账龄分析法计提坏账准备时，收到债务单位当期偿还的部分债务后，剩余的应收账款，不应该改变其账龄，仍应按原账龄
（3）赊销百分比法
就是根据当期赊销金额的一定百分比估计坏账损失的方法。
（4）个别认定法
就是根据每一应收款项的情况来估计坏账损失的方法。
需要说明的是，在采用账龄分析法、余额百分比法等方法的同时，能否采用个别认定法，应当视具体情况而定。如果某项应收账款的可收回性与其他各项应收账款存在明显的差别，导致该项应收账款如果按照与其他各项应收账款同样的方法计提坏账准备，将无法真实地反映其可收回金额的，可对该项应收账款采用个别认定法计提坏账准备，不得多提或少提，否则应视为滥用会计估计，按照重大会计差错更正的方法进行会计处理。在同一会计期间内运用个别认定法的应收账款应从其他方法计提坏账准备的应收账款中剔除。
当会计英文作文【二】
“You got a dream, you gotta protect it”, a saying in this movie, is really a shock to me. It goes without saying that this movie is a special encouraging movie, in which Christopher Gardner, played by Will Smith, spared no efforts to realize his dream and never gave up. In fact, the encouraging movies are playing an important role in the market of movie in China as well as American.
Firstly, I?m willing to say some words about Will Smith, the leading role of this movie. Through the movie “I Am Legend”, I start to pay attention to this actor. In the past, in my mind, he usually was the symbol of hero. However, in this movie, he became a pitiful poor man but showed us his love for his son and ambition to future. Here are some abstracts from this movie: Never had Christopher Gardner seen his father until the year when he is 28 years old, As a result, he determined to be a good father incompetently. However, just as an old saying goes, “not every thing goes well in our life”, this single father lived an unfavorable life in which he experienced the unemployment and was abandoned by his wife at the same time. At last, what he owned was his son. To make his son happy, Gardner had no choice but worked hard and took every opportunity to make money. In the process of pursuing the success, he used to sell the medical equipment, stay in the prison for owing money, competed for a job without salary for six months and even lived in the WC. Under this tough circumstance where we, ordinary people, may give up just at the very beginning, he insisted on encouraging himself and get over the setbacks and barriers. Finally, all difficulties had to give in, he succeeded in accessing to a securities company and started his new life as a bottom staff. At last, he eventually became a renowned financial investor. He believed that if one person makes a good effort, happiness will come tomorrow.
After watching it, many thoughts struck to me. At the beginning of the movie, Chris saw a wrong word on the wall, and said the famous sentence: There is no ?Y? in happiness, the only thing we can do is striving for our own happiness voluntarily. Indeed, whoever you are, you have to experience some pain or failure in your life, which is not associated with your appearance, nationality or gender. Just take us, some congratulated students of UESTC, there?s no denying the fact that we are faced with much pressure coming from our parents, subjects and future prospect. However, in comparison with Chris, we have dormitories to live, have friends to share sorrow and happiness, have freedom to enjoy, do we really have qualification to complain about our life?
I ask myself when the last occasion might have been that any of these critics genuinely had to spoiler: run,
under painful, embarrassing duress, from a cab , because they didnt have the money; or when the forces of life seemed to conspire against them so unfairly that they broke down in tears. Spoiler: when your wealthy boss, who you can not disappoint, asks you to borrow the last five dollars in your wallet, and you know that that money is all you have in the world to feed your family, to pay your gas. You go through times in life when you feel that things couldnt possibly get worse and then they do and then they do again. Sometimes, (like Chris and son at the beach towards the end of the film you just want to get away from it all, other times you cry. Sometimes, and this is rare, you laugh ,because if you dont youll cry. You know that if you let it all become too much, you will sink to the bottom of the sea.
Personally, from now on, to be an optimistic man. Whatever happens, just like Chris said, “If you want something, go to get it, happiness will come tomorrow.”
当会计英文作文【三】
会计的概念是：会计是以货币为主要计量单位，反映和监督一个单位经济活动的一种经济管理工作。
当会计英文作文【四】
会计核算的一般原则是指：进行会计核算的指导思想和衡量会计工作成败的标准。即：
当会计英文作文【五】
1、 概念：会计主体，又称为会计实体、会计个体，是指会计信息所反映的特定单位或者组织，它规范了会计工作的空间范围。
2、 掌握三个方面
（1） 明确会计主体，才能划定会计所要处理的各项交易或事项的范围；
（2） 明确会计主体，才能把握会计处理的立场。
（3） 明确会计主体，才能将会计主体的经济活动与会计主体所有者的经济活动区分开来。
3、会计主体不同于法律主体。一般来说，法律主体往往是一个会计主体。但是，会计主体不一定是法律主体。
当会计英文作文【六】
Happiness? Whenever I see these two words, there is always a nameless impulse in my heart, if I ask: Are you happy? Im afraid most people would say: Im happy. What is happiness? Happiness is the pursuit of ideals, family harmony, children well - behaved. If you dont think you are happy then go out of your way to let happiness knock on your door.
Chris, the hero of The Pursuit of Happiness, is a clever salesman who works hard but can never make his family rich. His wife, Linda, held multiple jobs by herself, but finally could not bear the pressure of life and left. His career failed. Chris was forced to pay taxes by the government after he sold all the money for the scanner. Fortunately, After a lot of hard work, Chris finally got an internship with a stock investment company. There was no salary during the internship, and very few people would be hired. But Chris knew that this was his last chance. Although the poverty of his life was devastating, Chris worked his way up to become a successful investment specialist.
Chris is a man who dares to face reality and accept responsibility. He is a good father who always protects and creates happiness for himself and his son. After watching this film, I couldnt help but ask myself: Can I do that too? Can I face and go through as much misery and misery as Chris? Have you always believed and been moving towards your goals? I will tell myself a simple test failure, will make you give up? If I had cried before, but now is not the same, I grow up, I can confidently tell myself: no, not. I will certainly be like Chris. Chris can achieve success not only because of his hard work and positive attitude, but also because of the goals he identified and fought for, even if the road is hard. Happiness and dreams are inseparable, set a goal, have a clear pursuit, there is a dream, this is also happiness.
There is a good saying: things are other peoples fate is their own. Since I cant change the world, but I can change myself; I dont know others, but I can control myself; I cannot predict tomorrow, but I can dominate today. Even if my flowers are very light, they are valuable and precious. My future is up to me. Every little bit should be fully invested. In fact, happiness is very close to us, sometimes, just need a hand out of the action, you can harvest happiness.
As Chris said to his son at basketball: "We should want something, we have to get it, even if someone tells you cant." Each of us is unique, we only brave big step forward, one day, we will also hear happiness before the door of "dong Dong Dong dong" sound, please must firmly grasp it, do not let it slip away in the hands.
当会计英文作文【七】
Review of the Pursuit of Happyness
The university has organized us to watch the movie the Pursuit of Happyness. The movie draws its materials from life. It portrays a man, Chris Gardner, who is walking bankruptcy, how to raise his son as a single parent and struggle to be a stock trader.
There is something in the world. It has no shape, no color, and no weight. It can’t be seen or touched, but everyone wants it. That’s happiness.
The spell of happyness in the title is wrong, which echoes a scene at the beginning of the movie. Chris noticed the word and told his son “There is an i in happiness. There is no y. It’s an i. ” It means that we should pursue happiness ourselves instead of asking why.
Chris Gardner hardly worked from everyday morning to night, but still couldn’t make a change. At last, his wife couldn’t endure and left away, just leaving him and their five-year-old son. What’s more, he had no money to pay for the rent. They became homeless and slept in anywhere.
One sentence I always hear in this movie is “Everything will be
fine”, and Linda often said “Whatever” to express her no-choice situation. Sometimes we may get trapped in daily life, but why would you give in to it? Why could you give up? We ought to fight against all the obstacles in our ways to success!
To Chris, everything is life was hard. However, he didn’t accept defect easily. He gave up the job to sell a kind of medicinal machine and tried as much as he could to become a broker, which was his new dream.
Even worse, he was arrested for unpaid traffic tickers before the day of interviewing. He had to attend the interview with dirty clothes.
Fortunately, he convinced a financial manager that he was intelligent by playing with a Rubik’s Cube. This manager offered him an opportunity to be a probationary clerk. There were twenty people attending the practice and only one could be hired. Moreover, there is no salary during the six months practice. Finally, he won in the exam to be the only formal clerk in twenty people. His tears nearly ran out when he heard the good news. Happiness came a little late for him, but better late than never.
Chris is a man with purpose. He encouraged his son “Don’t ever let someone tell you that you can’t do something”. It also said to himself. I also admire Christopher. Although he and his father usually had a hard time and even had no place to stay, he was determined to trust his father and never complain.
I remember that in order to catch up with the scanners, Chris was knocked down by a car. He looked for his shoe groveling on the road without checking himself being hurt or not. Is shoe so important for him? Sure, as for a man whose account was only 21 dollars, it can be easily understood such crazy behavior made by him.
The scene gives me the deepest impression is the homeless father and son lingered on the bench in the subway station and looked at each other in silence. Chris came up with an idea to relief Christopher’s
depression. He imagined that they were surrounded by terrible monsters and needed to find a cave to hide themselves. Of course, there is
definitely no cave in the subway stations. Chris and his son curled up on the floor covered with bumf in the toilet. In order not to be disturbed, he shut the door and fastened the bolt from the inside. When hearing the knock at the door, Chris only could put his feet against the door and bury Christopher’s ears. At that moment, tears poured down his cheeks.
Finally, Chris got the job with an annual salary of 0.8 million dollars. They walked to their home and smiled to everyone.
This movie touches the chord in my heart. It wasn’t easy to scratch out a living in those hard times. Sometimes, you may get stuck. You meet difficulties and you feel sad, but you have to take heart and spare no efforts to solve problems. It will be a hard process, but perhaps after all your tries, you’ll find a way out. Just like sometimes you turn the Rubik’s Cube and discover the mass becomes all in order.
We should pursue happiness on our own. When we face difficulties, we’d better think about Chris’s situation, and I’m sure that nothing will hurt you anymore. After keeping trying and going through hard life, you’ll find happiness is just around the corner.
At the end of this movie, Chris Gardner himself brushed past the actor Will Smith. Christopher uttered “Knock, knock, knock”, which was the sound of happiness.
Let’s take the letter i instead of the letter y in happiness.
You got a dream, you gotta protect it. If you want something, go get it.
当会计英文作文【八】
我看到有从事会计的朋友说感到很可悲，已经沦落为一台周而复始的机器了，没有了理想，没有了激情；我另一个同事说他能从人群中判断出哪个是会计，因为会计一般目光呆滞、神情恍惚、头发灰白而稀疏、身心疲惫。一段时间内，我也曾被这一表象所迷惑——因为我也曾经做过会计员。但是后续的一些思考，外加FMBA周立教授精彩的会计学课程让我改变了对会计的偏见看法。
会计之一美：这是一门哲学。资产=负债+所有者权益。凡可带来收益的，都是资产；凡是收益将要流出的，都是负债；这两者的差异就是所有者权益。有时候细想一下，人本身其不就是一个会计主体？人的大脑和双手能够创造价值，当然有的人也能透过嘴巴或双脚盈利——不论怎样，人本身就是一块资产——这是应爱护人、尊重人、以人为本的落脚点所在。与此同时，人也有其负债特性：要维持人的正常，势必需要充足的氧气、水、食物及居住环境，而人的情绪与喜好对其创造价值影响巨大，这就是有伟人与凡人之分的重要原因。事实上，许多人很关注人们拥有的资产，忽略其创造这些财富的艰辛与不易（这些都是“负债”），这类人一般是乐观主义者，但略微极端；另一些人关注人们承受的磨难与艰辛“负债”，一味低估其所拥有的幸福与财富资产，这类人
一般是悲观主义者，也略微偏激。真正的智者应该能够客观评估自己的幸福所在，同时了解到自己所承担的负债，剩下的才是真正属于自己的生活。做任何事都要想到实现的目标（收入），评估为此需要付出的代价（成本），盲目地不计代价的冒险，往往会被现实打击地鼻青脸肿。
会计之二美：这是一门管理学。公司财务总监水平很高，掌管千亿级资产规模，尽管他发文很多，但专业类的文章一般比较低调，我依稀记得似乎在2009年，他在内刊发表过一篇探讨财务杠杆的文章。母公司上级对口单位有份内刊，主要作为一些企业管理方面研究成果的发布平台，其中一期也是专门探讨“财务杠杆”课题的。这让我想起当年在厦大时黄老师讲授财务管理时也花费过一堂课推倒财务杠杆概念的经历。为何不论是学者还是企业管理专家都对财务杠杆如此着迷呢？“为什么巴菲特喜欢固定收益品种的投资产品，尽管其收益率并不太高？”周教授的一个简单模型为我解疑了，“假如投资一个公共产品企业1000万元，其无负债时的年收益率是15%（这并不算暴利），第二年赚150万。此时找银行，以10%的资本成本借800万，自己出200万，第二年赚150-80=70万，收益率达到35%（70/200）；如果这200万并不全是自己出，而是以一家有限责任公司形式出资，则作为这家有限责任公司的出资人，我找信托借款
150万，承诺年收益率20%，自己只要出资50万就可以了，这个时候我的实际收益率是80%（（70-150*20%）/50）；而如果这50万我也不是自己出的，其中有40万找的是信托，承诺次年分红50%，自己实际出资10万元，那么我这10万元的收益率将是200%（（40-40*50%）/10）……这种链条理论上可以无限延伸下来，到最上一级的回报率将极为可怕（空手套白狼则收益率为正无穷），即便如此，以高资本成本融资也能活得下去——巴菲特先生的保险资金成本并不算高，所以伯克希尔公司巧妙利用杠杆，赚取了漂亮的收益。上述链条必须建立在一个基础之上，那就是最初的15%年收益率要能保障，否则整个金字塔都将崩塌，这就要用特定的方式去锁定企业收入、套牢其成本——公益事业一般是市政项目，这一点还是容易实现的。”周教授的这一讲述让我醍醐灌顶，巴菲特先生靠财务杠杆赚大钱，很多“庞氏骗局”陷阱不也是类似的套路吗？承诺一年后给你多少比率的分红收益，后面人进来时即便资本成本再高，只要设计妥善的话自己照样能赚钱。由此可见，只要功夫深，会计是可以帮人赚到真金白银的。
不知何时起，我开始注重财务报表的结构分析，例如：两间上市公司对比时，其资产结构有何差异，负债结构有何差异，所有者权益结构有何差异；成本费用（占收入）结构有
何差异。这种比较分析有时候很有趣，A公司成本明明很高，但最后盈利能力不比成本控制能力很强的B企业差太多，只因A比较懂得税务筹划，B只擅长业务经营——后来发现这和两间公司的老板履历有关——A的老板是财务出身，B的老板是业务出身。在探讨两间公司收益差异及未来潜力时，必须找到他们当前的资产负债结构，A的存货比例为何远高于B？B的现金比例为何远高于A？A的长期负债结构为何较高？B的所有者权益结构是否可以进一步优化？两间企业所在的商品市场及所处的资本市场后续走势将会如何？一连串问题就都出来了，这些问题结合两间企业一年内的实际经营情况自问自答一遍后，很多东西就都能看透了。
会计学和企业税务筹划与资本运作结合在一起时，许多火花就会被点燃起来。我所在的企业在税务筹划方面所用的技巧不算太多——但充分利用BVI公司规避内地所得税的筹划工作做得不错，只是内地一些税务筹划方法稍显牵强。周教授提出的地产企业税务筹划思路是：母公司控股园林公司及高科技公司（建筑节能、绿色环保、高科技软件）等企业所得税法减免对象行业企业，透过建安成本与期间费用方式将成本转移出去，最大化规避企业所得税及土地增值税；也可以通过控股桩基类企业等加大地产向对不可预知高风险建安项目（桩基工程常因地质结构而使成本大幅增加）的
成本转移。我不由地思考起公司三大业务线中现在最弱的投资线，其实完全可以以PE的形式实现上述安排，在这些方面扶地产核心主业再上马一程，送人玫瑰手有余香，从而使得企业利益最大化——但是激励机制似乎不太允许这类筹划的最终发生——因为高管的家庭资产与公司股价挂钩，公司股价则与每年净利润挂钩，所得税降低意味着净利润也将降低——但我会在合适的时候将上述思路以合适的方式传递给相关管理层的——这大概也算是内部审计建议中比较增值的一部分了吧。透过周教授的课程，我认为资本运作的核心思路是在会计账面收益与高市盈率之间寻找套利机会：有的通过资产注入实现增值——轻资产公司假如每年能赚100万，通过会计账务处理做到一年1000万利润，此时借助如30倍市盈率的资本市场，资本市值将放大至3亿元；有的通过转换行业概念、进而转换市盈率的方式实现增值——某化肥行业企业市盈率只有10倍，但是将矿产资产注入后，市场将其调整为稀有金属股票，市盈率顿时增长至30倍……太多案例无法在此一一赘述，这门课让我受益匪浅。
会计之三美：这是一门美学。会计的魅力在于它能跨越行业、地域、规模、语言、乃至时间，让完全不同的企业在统一标准下进行对比——是骡子是马拉出来溜溜。有的企业
