首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
A Career in Accounting As a field of study and work, accounting is expanding throughout the world. A job in accounting
A Career in Accounting As a field of study and work, accounting is expanding throughout the world. A job in accounting
admin
2013-04-13
19
问题
A Career in Accounting
As a field of study and work, accounting is expanding
throughout the world. A job in accounting promises good
【1】_________and excellent promotion opportunities, yet suffers 【1】_________
only slightly from changes in business cycles or from
【2】_________variations in employment. 【2】_________
Bookkeeping is a starting point for a career in private
accounting. It is essential for an【3】_________.The financial 【3】_________
records of an organizations are the【4】_________on which 【4】_________
accounting is based.
One can attend business or commercial schools to learn
the【5】_________of accounting practices, which include typing, 【5】_________
shorthand, bookkeeping and, more recently, accounting and
computer programming. As the principles and【6】_________of 【6】_________
accounting have grown more complex, the training now lasts
【7】_________years. 【7】_________
There are some alternatives to commercial schools such as
home-study or【8】_________schools. What’s more, education in 【8】_________
accounting has become a【9】_________function of the 【9】_________
universities, incorporating business administration, business
law, etc.
To sum up, there are two paths towards a career in
accounting. One is through employment and the other through
【10】_________examinations. 【10】_________
【6】
A Career in Accounting
Accounting is a growing field throughout the world today. It generally offers good starting salaries and excellent opportunities to move-ahead. As we pointed out, many people with top jobs in management have risen through the accounting office. In addition, jobs in accounting are only slightly affected by changes in business cycles or by seasonal variations in employment. Those accountants who have become CPAs enjoy a professional status similar to that of doctors or lawyers.
In fact, there are two major paths that a career in accounting might follow. One is through employment by a business or government organization in its accounting office. This is the broad area of internal accounting within which there are many different specialties such as taxes, financial planning and budgeting, and internal auditing. To rise to the top of the field in private accounting requires a combination of both fiscal and management ability.
One starting point for a career in private accounting is bookkeeping. Modern accounting practices grew out of bookkeeping procedures about a hundred years ago. Indeed, a knowledge of bookkeeping is essential for an accountant. The financial records of an organization are the raw materials on which accounting is based. Large organizations keep separate books of account or ledgers for many different accounts, activities, and operations. Many clerical workers with an aptitude for bookkeeping study accounting in order to acquire additional skills.
Business or commercial schools in many countries train people in the fundamentals of accounting practices. A business or commercial school offers training in the kinds of jobs performed by white-collar, or office workers. These traditionally include typing, stenography (shorthand), and bookkeeping; more recently many commercial schools have also added courses in accounting and computer programming. Most commercial schools offer night classes to enable someone already holding down a daytime job to work and study at the same time. As the principles and procedures of accounting have grown more complex, the trend has Been to extend the training to a two-year period.
In addition to the commercial schools, a variety of home-study or correspondence schools also offer training in accounting. In this case, the student buys a package that usually consists of textual material and assignment papers. The student reads a section of the text and does the homework related to it. He or she then mails the homework to the headquarters of the school, where the paper is corrected and returned. If the student receives a satisfactory grade he or she goes on to the next textual section and assignment; if not, the student is usually asked to repeat the previous lesson.
While many commercial and correspondence schools flourish today, education in accounting is tending to become regular function of the universities. This corresponds with the general movement to give accounting the status of a profession. Indeed, the entire field is changing from a white-collar occupation to profession. Certainly, most people who wish to become CPAs now take university courses in accounting and related subjects in order to be as fully prepared as possible for the certification examinations. This is the second major path to a career in accounting.
A large number of universities now have business schools that offer regular four-year programs leading to a bachelor’s degree in accounting, business administration, business law, and other areas that equip the student for professional ormanagement careers in business. An accounting student in a university commercial college has the enormous advantage of being able to take courses in many of the related fields that are important to him or her. In fact, on the certification examination, which is prepared by a board of practicing CPAs, questions on tax and business laws that relate to accounting are always asked.
Now, you have 2 minutes to check your notes, and then complete the gap-filling task on Answer Sheet One in ten minutes.
(a 12-minute interval)
选项
答案
procedures
解析
转载请注明原文地址:https://jikaoti.com/ti/kbRYFFFM
0
专业英语八级
相关试题推荐
WiththerapiddevelopmentofChina’seconomy,manypeoplehaveboughtorareplanningtobuycars.Somepeoplebelievethatpri
Fromaveryearlyage,perhapstheageoffiveorsix,IknewthatwhenIgrewIshouldbeawriter.Betweentheagesofabouts
Agreatnumberofattentionisbeingpaidtodaytotheso-calleddigitaldivide—1.______thedivisionoftheworldintothein
Sinceitsfoundationin1954,theUnitedNationshaswrittenintoitsmajorcovenantstheneedtoestablishminimumagesforma
WhichofthefollowingisNOTwrittenbyRobertLouisStevenson?
WhichofthefollowingisCORRECT?
WhichisthecorrectinformationabouttheBest361CollegessurveycarriedoutbythePrincetonReview?
Foryears,Europeanshavebeenusing"smartcards"topaytheirwaythroughtheday.Theyusetheminshopsandrestaurants,plu
ThecapitalofNorthernIrelandis______.
TheProgressiveMovementwantedto______inordertostopbigbusinesscontrol.
随机试题
不符合良性畸胎瘤的描述是
A、>2000mlB、>2500mlC、<1500mlD、1500mlE、500ml慢性肾炎每日入液量()
不用碘化油做对比剂的造影检查是
根据企业所得税法律制度的规定,纳税人的下列收入中,属于免税收入的是()。
投资者通过深圳证券交易所交易系统认购LOF基金份额,按照份额进行申购。()
下列关于网上银行功能的说法错误的是()。
甲股份有限公司(以下简称甲公司)为上市公司,2015年与长期股权投资和企业合并有关的资料如下:(1)2015年1月20日,甲公司与乙公司签订购买乙公司持有的丙公司(非上市公司)60%股权的合同。合同规定:以丙公司2015年6月30日评估的可辨认净
双线式供暖系统是指对每系统中每一组散热器都具有供水和回水管路的供暖系统,它包括()
社会工作者直接表达自己不同的看法、直接指出服务对象某种行为可能带来的不良的后果等,都属于心理社会模式中的( )技巧。
党的十八届五中全会鲜明地提出了创新、协调、绿色、开放、共享的发展理念。提出这一发展理念的主要原因是
最新回复
(
0
)