第一章 总论(Chapter 1 Pandect)：主要讲授了会计的含义、职能、目标和方法。This chapter mainly introduces the meaning, functions, objective and methods of accounting.1.1会计的含义The Meaning of Accounting:主要从“信息系统论”和“管理活动论”的视角下分别介绍了会计的含义及代表人物，重点讲授了管理活动论视角下会计的含义。This section mainly introduces the meaning and representatives of accounting from the perspective of information system theory and management activity theory, and focuses on the meaning of accounting from the perspective of management activity theory.[多选题]关于会计的产生与发展，下列说法中正确的有（ ）。The following correct statements on the origin and development of accounting include ( ).选项:[经济越发展，会计越重要The faster economy develops, the more important accounting is., 会计从产生到现在经历了一个漫长的发展历程 Accounting has experienced a long journey of development since its inception., 会计是生产活动发展到一定阶段的产物Accounting is the product of the development of production activities to a certain stage., 会计是为适应生产活动发展的需要而产生的Accounting is generated to meet the needs of the development of production activities.]
1.2会计的职能Functions of Accounting:主要讲授了会计的基本职能和会计基本职能的外延，重点讲授了反映和监督这两个基本职能。This section mainly introduces the basic functions of accounting and the extension of the basic functions of accounting, focusing on the two basic functions of reflection and supervision.
1.3会计的目标Accounting Objective:主要讲授了会计目标的含义，会计目标的两种学术观点：决策有用观和受托责任观，重点讲授我国《企业会计准则》中会计目标的表述。This section mainly introduces the meaning of accounting objectives and two academic views of accounting objectives: the concept of decision-usefulness approach and Stewardship approach, and focuses on the expression of accounting objectives in China's Accounting Standard for Business Enterprises.
1.4会计的方法Accounting Methods:主要讲授了会计方法体系，重点讲授了会计核算方法的主要内容和相互关系。This section mainly introduces the accounting method system, and focuses on the main contents and interrelations of accounting methods.
1.1会计的含义The Meaning of Accounting:主要从“信息系统论”和“管理活动论”的视角下分别介绍了会计的含义及代表人物，重点讲授了管理活动论视角下会计的含义。This section mainly introduces the meaning and representatives of accounting from the perspective of information system theory and management activity theory, and focuses on the meaning of accounting from the perspective of management activity theory.
1.2会计的职能Functions of Accounting:主要讲授了会计的基本职能和会计基本职能的外延，重点讲授了反映和监督这两个基本职能。This section mainly introduces the basic functions of accounting and the extension of the basic functions of accounting, focusing on the two basic functions of reflection and supervision.
1.3会计的目标Accounting Objective:主要讲授了会计目标的含义，会计目标的两种学术观点：决策有用观和受托责任观，重点讲授我国《企业会计准则》中会计目标的表述。This section mainly introduces the meaning of accounting objectives and two academic views of accounting objectives: the concept of decision-usefulness approach and Stewardship approach, and focuses on the expression of accounting objectives in China's Accounting Standard for Business Enterprises.
1.4会计的方法Accounting Methods:主要讲授了会计方法体系，重点讲授了会计核算方法的主要内容和相互关系。This section mainly introduces the accounting method system, and focuses on the main contents and interrelations of accounting methods.
[单选题]会计具有双重属性，即（ ）。Accounting has double attributes, namely ( ).选项:[技术性与社会性Technicality and sociality, 综合性与系统性Comprehensiveness and systematicness, 系统性与技术性Systematicness and technicality, 社会性与综合性Sociality and comprehensiveness]
[单选题]通过归集一定计算对象上的全部费用，借以确定各该对象的总成本和单位成本的一种专门会计方法是（ ）。A special accounting method for determining the total cost and unit cost of each object by aggregating the total expenses of a certain calculation object is ( )选项:[成本计算Cost calculation, 设置账户Setting up accounts, 编制财务报告Preparing financial reports, 复式记账Double-entry bookkeeping]
[单选题]下列选项中属于近代会计史中的两个里程碑的是（ ）。Which one of the following items could be considered as the two milestones in the modern accounting history ?( ).选项:[会计学基础理论的创立和会计理论与方法的逐渐分化Establishment of basic accounting theory and gradual differentiation of accounting theory and method, 帕乔利复式簿记著作的出版和会计职业的出现The publication of Pacioli's double-entry bookkeeping and the emergence of the accounting profession, 生产活动中出现了剩余产品和会计萌芽阶段的产生The emergence of surplus products and accounting embryonic stage in production activities, 首次出现“会计”二字构词连用和设置了“司会”官职For the first time, the word accounting was used in conjunction and the establishment of official position of Si Hui ]
[单选题]会计学科体系中包括理论会计学和应用会计学两大部分。（ ）The accounting subject system includes two major parts: theoretical accounting and applied accounting. ( )选项:[对, 错]
[单选题]会计目标的决策有用观要求两权分离必须通过资本市场进行。（ ）The decision-usefulness approach of accounting objectives requires that separation of ownership and control must be carried out through the capital market. ( )选项:[错, 对]
[单选题]会计核算是会计监督的基础，会计监督是会计核算质量的保障。（ ）Accounting calculation is the basis of accounting supervision, and accounting supervision is the quality guarantee of accounting calculation. ( )选项:[错, 对]
[单选题]会计在产生的初期，只是作为“生产职能的附带部分”，之后随着剩余产品的不断减少，会计逐渐从生产职能中分离出来，成为独立的职能。（ ） Accounting is only an incidental part of the production function in the initial stage of its emergence. With the continuous decrease of surplus products, accounting gradually separates from the production function and becomes an independent function. ( )选项:[对, 错]
[单选题]从提供信息这个角度来说，会计目标一定不会随着社会经济的发展而变化。From the perspective of providing information,accounting objectives will not change with the development of social economy.选项:[错, 对]
[多选题]下列关于会计作用的说法正确的有（ ）。Which of the the following statements about the role of accounting are correct ? ( ).选项:[保证企业投入资产的安全和完整Guarantee the safety and integrity of assets invested by enterprises, 为投资者、债权人提供财务报告，以便于其作出正确的投资、信贷决策。 Provide financial reports to investors and creditors so that they can make the right investment and credit decisions., 加强经济核算，为企业经营管理提供数据Strengthen economic accounting and provide data for business management, 为国家进行宏观调控、制定经济政策提供信息Provide information for the country to carry out macroeconomic regulation and formulate economic policies]
[单选题]下列选项中属于近代会计史中的两个里程碑的是（ ）。Which one of the following items could be considered as the two milestones in the modern accounting history ?( ).选项:[会计学基础理论的创立和会计理论与方法的逐渐分化Establishment of basic accounting theory and gradual differentiation of accounting theory and method, 帕乔利复式簿记著作的出版和会计职业的出现The publication of Pacioli's double-entry bookkeeping and the emergence of the accounting profession, 生产活动中出现了剩余产品和会计萌芽阶段的产生The emergence of surplus products and accounting embryonic stage in production activities, 首次出现“会计”二字构词连用和设置了“司会”官职For the first time, the word accounting was used in conjunction and the establishment of official position of Si Hui ]
[单选题]通过归集一定计算对象上的全部费用，借以确定各该对象的总成本和单位成本的一种专门会计方法是（ ）。A special accounting method for determining the total cost and unit cost of each object by aggregating the total expenses of a certain calculation object is ( )选项:[编制财务报告Preparing financial reports, 设置账户Setting up accounts, 成本计算Cost calculation, 复式记账Double-entry bookkeeping]
[单选题]会计具有双重属性，即（ ）。Accounting has double attributes, namely ( ).选项:[综合性与系统性Comprehensiveness and systematicness, 系统性与技术性Systematicness and technicality, 社会性与综合性Sociality and comprehensiveness, 技术性与社会性Technicality and sociality]
[多选题]关于会计的产生与发展，下列说法中正确的有（ ）。The following correct statements on the origin and development of accounting include ( ).选项:[经济越发展，会计越重要The faster economy develops, the more important accounting is., 会计是生产活动发展到一定阶段的产物Accounting is the product of the development of production activities to a certain stage., 会计从产生到现在经历了一个漫长的发展历程 Accounting has experienced a long journey of development since its inception., 会计是为适应生产活动发展的需要而产生的Accounting is generated to meet the needs of the development of production activities.]
[多选题]下列关于会计作用的说法正确的有（ ）。Which of the the following statements about the role of accounting are correct ? ( ).选项:[保证企业投入资产的安全和完整Guarantee the safety and integrity of assets invested by enterprises, 为国家进行宏观调控、制定经济政策提供信息Provide information for the country to carry out macroeconomic regulation and formulate economic policies, 为投资者、债权人提供财务报告，以便于其作出正确的投资、信贷决策。 Provide financial reports to investors and creditors so that they can make the right investment and credit decisions., 加强经济核算，为企业经营管理提供数据Strengthen economic accounting and provide data for business management]
[单选题]从提供信息这个角度来说，会计目标一定不会随着社会经济的发展而变化。From the perspective of providing information,accounting objectives will not change with the development of social economy.选项:[错, 对]
[单选题]会计在产生的初期，只是作为“生产职能的附带部分”，之后随着剩余产品的不断减少，会计逐渐从生产职能中分离出来，成为独立的职能。（ ） Accounting is only an incidental part of the production function in the initial stage of its emergence. With the continuous decrease of surplus products, accounting gradually separates from the production function and becomes an independent function. ( )选项:[对, 错]
[单选题]会计核算是会计监督的基础，会计监督是会计核算质量的保障。（ ）Accounting calculation is the basis of accounting supervision, and accounting supervision is the quality guarantee of accounting calculation. ( )选项:[对, 错]
[单选题]会计目标的决策有用观要求两权分离必须通过资本市场进行。（ ）The decision-usefulness approach of accounting objectives requires that separation of ownership and control must be carried out through the capital market. ( )选项:[错, 对]
[单选题]会计学科体系中包括理论会计学和应用会计学两大部分。（ ）The accounting subject system includes two major parts: theoretical accounting and applied accounting. ( )选项:[对, 错]
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