会计学的发展外文参考文献和翻译.doc
- 文档编号:1659652
- 上传时间:2023-05-01
- 格式:DOC
- 页数:6
- 大小:15.70KB
会计学的发展外文参考文献和翻译.doc
《会计学的发展外文参考文献和翻译.doc》由会员分享,可在线阅读,更多相关《会计学的发展外文参考文献和翻译.doc(6页珍藏版)》请在冰点文库上搜索。
ThispaperaddstotheknowledgeofaccountinginIrelandinthelateeighteenthandearlynineteenthcenturies.Usingoriginalarchivalresearch,thedevelopmentofIrishaccountingpracticeisexaminedbyreferencetotheaccountsofMaynoothCollegeduringtheperiod1795–1832.Theaccountingsystemusedinpreparingthecollege’saccountswasthatofcharge/discharge.ThiswasasystemofaccountingwhichreliedonsingleentryoftransactionsanddatedfromtheMiddleAges.ThemainpurposeoftheaccountingsystemwastoassisttheTrusteesinmakinggrantapplicationstoParliamentandtoprovetheirstewardshipofthefundsentrustedtothem.
1.Introduction
ThosehistoriesthathavebeenwrittenofIrishcollegesanduniversitieshavetendedtoignorethefactthatthesebodieshavehadtobefinanced.Theyhaveinthemainbeendescriptiveinthattheywerewrittentocommemoratecertainanniversariesandhavetendedtoconcentrateontheachievementsofthestaffinthosecolleges.Theyhaveforthemostpartignoredordealtwithinonlyaverycursorymannerwiththefinancesandtheaccountingsystemsoftheirorganisations.Thispaperhopestoredressthatimbalance.
IrishaccountingpracticeintheearlyyearsofthenineteenthcenturyisconsideredusingtheaccountsofMaynoothCollegeasabasisfordiscussion.TheseaccountshavebeenpreservedfromthefoundationoftheCollegein1795.Theyareunusualinthattheyarefullyauthenticated.ThisisthecasebecauseaswillbediscussedlatertheCommissionersofImprestAccountscarriedoutanauditoftheaccountseachyear.Anofficialfromthisofficesignedeachyear’saccounts.建壮造价咨询公司实习报告
Thestudyislaidoutinfivesections.Thefirstsectiondiscussesthesocio–economicsituationoftheperiodunderreviewandexaminesthestateoftheaccountancyprofessioninIrelandatthetime.Thesecondsectionconsiderstheregulatoryenvironmentunderwhichthecollegeprepareditsaccountsandtheeffectofregulationontheaccountsproducedbythecollege.Thethirdsectionreviewstheaccountingsystemusedbythecollege.Inthefourthsectionaccountingconceptsandrulesfollowedinpreparingtheaccountsareevaluated.Thefinalsectionpresentssomeconcludingremarks.本文来自六.维~论^文·网原文请找腾讯324,9114
2.Socio-economicenvironment1795-1832
ThelateeighteenthcenturywasaperiodofconsiderabledemographicandeconomicchangebothinIrelandandthroughoutEurope.ThepopulationofIrelandhadgrowndramaticallyandthefirstsignsoftheIndustrialRevolutionwerebeginningtoappearinthemajorcitiesofDublinandBelfast.Onthepoliticalfront,theprinciplesoftheFrenchrevolutionhadspreadthroughoutEuropeandinIrelandtheUnitedIrishmenhadgrownparticularlystrong.TheCatholicChurchinIrelandalsofacednewchallengesatthistime.ThePenallawshadmeantthatCatholicscouldnotbeeducatedinIreland,withtheresultthatmanyCatholicswenttotheContinentfortheireducation.Thisappliedparticularlytothosetrainingforthepriesthood.However
aftertheFrenchRevolutiontheseminariesinFrancehadbeencloseddowntherebyclosingoffoneavenueofeducationformenwhowishedtobecomepriests.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-1800’s.Theseresultedin1888,inthegrantofaRoyalCharterestablishingtheInstituteofCharteredAccountantsinIreland.ThefirstIrishpublicaccountantofwhomthereisanyknowledgewasThomasHogan,whosenameappearsintheWilson’sDublindirectoryfor1761.Robinson(1983),notesthatthenumberslistedasaccountantsoverthenextfewecadesuntiltheendofthecenturydidnotgrowverysignificantly.Moreover,mostofthoselistedasaccountantscarriedonothertradesinadditiontotheiraccountancypractices.Itappearsthattheeconomicenvironmentofthetimedidnotaffordsufficientopportunityforaccountantstopracticeaccountancyalone.Howeveratrendthatdidemergewasthegrowingnumbersofthoseengagedintheteachingof?
bookkeeping.房地产公司二手房实习报告
Thefirstknowntextondoubleentrybookkeepingwaspublishedin1494byanItalianmonk,LucaPacioli(BrownandJohnston,1963).Itwasnotuntil1543,however,thatthefirstEnglishlanguagetextbookonthesubjectTheprofitableTreatyce,waspublished.Clarke(1996),inhispaperdiscussestheearlyIrishaccountingtexts.Thefirstofthese,TheKeyofKnowledge,wasprintedbyS.Ammonetin1696.AnumberofothertextsthatwerewrittenbetweenthisfirstpublicationandtheendoftheeighteenthcenturyarealsodiscussedinClarke’spaper.Thesetextsalldealwiththetopicofdouble-entrybookkeeping.TheevidenceshowsthatalthoughtheaccountingprofessioninIrelandasweknowittodaywasvirtuallynon-existentduringthisperiod,traderswerefamiliarwithdouble-entrybookkeepingandthatitwasacceptedasamethodofrecordingtransactions.HoweveraswillbediscussedlaterthedoubleentrysystemwasnotpractisedinMaynoothCollegeduringtheperiod1795–1832.RegulatoryEnvironment本文来自六.维~论^文·网原文请找腾讯324.9114
MaynoothCollegewasestablishedbyanActofParliamentin1795,aperiodduringwhichthephilosophyof“laissezfaire”prevailedthroughoutEurope.Thiswasparticularlytrueinthecaseofaccountingandthecontrolofgovernmentoverbusiness.Howeverthoseorganisationswhichhadreceivedpublicfundingweresubjecttosomedegreeofgovernmentcontrol.SuchbodieswererequiredbylawtoprepareaccountswhichwouldthenbeauditedbyanofficialfromtheOfficeoftheCommissionersofImprestAccounts.AlawwasenactedtogivetheCommissionerspowertoexaminethosewhopreparedtheaccountsandanyotherrelevantindividualsonoath.Theywerealsoentitledtocallfortheunderlyingbooksandrecords.InthecaseofMaynoothCollegeagrantwasallottedtothecollegeeachyearbyParliament.Ontheestablishmentofthecollegetherewerenoregulationsastohowthetrusteesmightspendtheseallottedgrantmonies.TheonlyreferencetofinancesandaccountingintheActsettingupthecollegewasthatthetrusteesweretoaccountfortheexpenditureofthegranttotheCommissionersofImprestAccounts.TherewasnoCompanieslegislationgoverningthepreparationofaccountsduringthisperiod.Essentiallythoseinchargeofthepreparationoftheaccountsofbusinessenterprisescouldusewhateverformattheylikedinpresentingfinancialinformation.房地产公司置业顾问实习报告
Eachyear’saccountshadtoundergoanannualreviewbytheCommissionersofImprestAccounts.ThisfunctionwascarriedoutinlateryearsbytheDepartmentforPreparingandEngrossingCivilAccounts.Theofficialsfromthisofficewerereferredtoasauditorsoftheaccountsinthecollegeminutes.Theauditorshadtherightinlawtorejectfromtheaccounts“itemsnotagreeabletotheintentofthegrantorpowerofthegrantees”.Thispowerresultedinanumberofitemsbeingaddedbacktothe“balanceinfavourofthepublic”inmanyyear’saccounts.Forexampleintheaccountsfortheyearended5January1832,asumof?
452whichhadbeenspentonsportsfacilitieswasdisallowed.Theauditorsstatedintheirreportofthatyearthatthisexpenditurewasnotallowableunderthetermsofthelegislation,theirargumentbeingthatsportsfacilitieswerenotstrictlyspeakingnecessaryfortherunningofthecollege.
Itappearsfromareviewofthelegislationandtheaccountsofthecollegethattheauditorsimposedwhateverdisclosurerequirementstherewereandthattherewerenosuchrequirementslaiddowninlegislation.Alladjustmentstotheaccountsarestatedashavingbeenmadeattherequestoftheauditors.TherewasnolegislationbackinguptheseamendmentsbuttheauditorsandtheCommissionersofImprestAccountshadapowerfulweapontoensurethatthecollegetrusteeswouldagreetoanyproposedamendments.Accountshadtobepassed(orusingtheterminthelegislation,declared)beforetheycouldbepresentedtoParliamentinmakingtherequestforthefollowingyear’sgrant.Anumberofdisclosurerequirementswereintroducedintheperiodunderreviewbeginningwiththeyearended5January1812.Inthatyear’saccountsthetrusteeswererequiredtoshowtheamountsowedtoan
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计学 发展 外文 参考文献 翻译