How Can We Learn Accounting To Achieve Twice The Result With Half The Effort?

What is accounting? I think this is a problem that must be understood before learning any subject.

The academic definition of "accounting" is based on currency as the main unit of measurement, taking the certificate as the main basis, and relying on specialized technical methods to conduct a comprehensive, comprehensive, continuous and systematic accounting and supervision of the capital movements of certain units, and provide an economic management activity to the relevant parties, including accounting information, participation in business management and economic efficiency.

In fact, this concept has a predominant background, that is, "economic activities", without economic activities as the basis, accounting is the water of passivity. So different enterprises have different economic activities, but there are always some commonalities behind these "differences", thus refining the concept of "accounting".

The scope of accounting research must be able to be measured in terms of money. Evidence is the evidence left by business activities. Special technical means refer to double entry bookkeeping. Some units refer to enterprises, institutions, organs and other economic organizations. It is precisely because of different units that there are different categories of government accounting, enterprise accounting and NGO accounting.

It is not difficult to find that accounting is similar to "taxonomy", and subdivides and classifies the economic business of an enterprise until it can play its role in managing economic activities.

So how should we learn the accounting process? Generally speaking, it is very simple. First we should thin the thick books and then Bo Shudu thick.

Specifically, for beginners who do not have an accounting basis, it is recommended to learn from the basis of accounting first, and avoid accounting textbooks for Chinese registered accountants (hereinafter referred to as "CPA accounting"), which will greatly damage your self-confidence, because CPA accounting is based on the basic concepts of accounting you have learned. Although the first chapter of CPA accounting is a special introduction to the basic concepts of accounting, I believe that beginners do not know what to say after they finish reading.

I believe some of my classmates are puzzled by what kind of teaching material they choose. I once wrote a paper about how to take the postgraduate entrance examination. I mentioned that we should choose world-class teaching materials.

But this view may not be applicable to accounting discipline, because different countries have different accounting standards.

If you are going to mix in the future, then learn the Chinese rules first and honestly. If your future career planning is international, then IFRS and American standards will be a good choice.

So for beginners, the choice of domestic textbooks will be a safer choice, and China's norms are constantly converging with international standards. I believe that as long as you keep updating your knowledge and track the development of China's guidelines, you will consciously compare the different standards.

It will not be difficult to master all kinds of guidelines.

Beginners need to be clear about what is currently used in China.

Most of the textbooks are based on manufacturing enterprises and commodity circulation enterprises, and manufacturing enterprises are the core.

造成這種狀況的原因一來是工業時代的產物(我相信隨著互聯網經濟的不斷發展，未來的會計教科書會呈現出不一樣的特點);二來是制造業企業的流程相對于其他行業更加全面復雜，編寫者的初衷是學好了制造業，對于其他行業就能做到舉一反三，然而根據我畢業后工作的體驗來看，要想做到行業間的舉一反三不是一件易事，下面兩幅圖是上交所和深交所的行業分類，有興趣的讀者可以做這樣兩個工作，第一選擇你感興趣的某兩個行業當中的龍頭企業(推薦制造業業同金融業進行比較);第二選擇你感興趣的某一個行業當中的不同企業(推薦金融業中的券商股和銀行股進行比較);對比它們的財務報表，你會發現，無論從報表的內容還是披露的重點都會有著重大的差別，這就是隔行如隔山。

We work to earn money to support our families, but how many people do you see?

For reasons not to call home.

To earn money for work is to find a wife and marry a man, but how many people are busy at class or above are the reasons for not having time to socialize.

This is the real sacrifice.

No matter what you do in the workplace, having a healthy body is the best reward for the person you love.

Because once you are in poor health and suffer from those who love you most, they have to take care of you day and night.

So, manage your body well and get free to exercise.

Exercise is for fitness only, not for losing weight.

As a senior HR, there are also some confusion. She talked about an interview with a finance director. The applicant finally became impatient with her question, even refused to answer some relatively private questions, and also had a strange look at her, obviously doubting her professionalism.

As for the degree of professionalism, HR entry threshold is not very high. Many people are halfway or part-time. Some people do not know how to judge their interviewees' privacy.

In fact, this is the problem of HR in the roles and responsibilities of enterprises.

Many people do not have a good impression of HR, all kinds of fines, rules and regulations, wages and so on. In fact, HR is a performer.

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