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王军教授谈复式记账法的产生及发展

编辑:方娇娇  摄影:覃露   时间:2016-10-27  点击数:

 

 

10月25日下午,北京市国首律师事务所主任、商学院兼职教授王军为ky棋牌娱乐官网做题为“复式记账法的产生及发展问题研究”学术讲座,讲座由常务副院长廖东声主持,学院一百多名学生到场聆听。

On October 25th, Wang Jun, Dean of Beijing Guoshou law firm and part-time professor of College of Business, made a lecture named“Research of double-entry bookkeeping” to talk about how double-entry bookkeeping developed. The Executive Dean of the College Liao Dongsheng presided over the lecture and more than one hundred students attended the lecture.

 

 

 

“复式记账的诞生,其意义可以与伽利略和牛顿的发现齐名”,从人名账户、物名账户、“损益”账户、费用账户、资本账户到会计科目,王军教授为同学们讲述了复式记账的由来,阐释复式记账产生的历史背景和经济条件,分析了不同历史时期各类记账法的优势和弊端。王军教授认为账户是会计记账方法的重要载体,统一规范的账户名称就是会计科目,会计科目可分为资产类科目、负债类科目、所有者权益类科目、收入类科目、成本类科目、费用类科目和损益类科目。

“The significance of the double-entry bookkeeping was as important as Galileo’s and Newton’s discovery”, professor Wang Jun said, and from personal account, object account, profit and loss account, expense account, capital account to accounting item, Wang told how thedouble-entry bookkeeping originated, interpreted why the double-entry bookkeeping can develop, and made analysis on both advantages and disadvantages of accountings during different periods. Professor Wang stated that the account was an important carrier of accounting method, and accounting items were the items that had been integrated and standardized which can be classified into capital item, debt item,owner's equity item, income item, cost item, expense item and loss item.

 

王军教授分享了学习会计的经验和心得,鼓励同学们发扬不怕苦精神,学好会计。

Professor Wang shared how he learned Accounting, encouraging students to work hard and get Accounting learnt well.

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