Accounting in Life: Examples from Daily Lives

这篇文章,最早是应许老师博客上的一个帖子,探讨如何让会计的初学者区分会计,审计和财务管理所作。后来他向我提出了一个可以考虑一辈子的问题——《生活中的会计学》,咋一看,这个题目似乎没有涉及专业知识,应该不是很难(我最初的想法),但是,一旦开始思考,动手,问题就开始接踵而至,首先就是生活积累的问题,试想,没有足够的阅历,何尝能将会计知识生活化?再者,没有深厚的会计功底,这件事情也是万万办不得的,不信的话,诸位可以试试:)

非常感谢许老师在百忙之中给我的建议和所做的修改工作,特辑录拙著如下,望大家批评指正:

买菜的学问:财务?会计?还是审计?
有一个家庭的夫妇,在月末得到一个亲威托人捎来的信说,第二天要来他们家做客,夫妻俩在有点犯愁。在谋划着如何待客时,首先就是要买点好菜好洒招待客人。

但是现在的物价真的很贵啊!而他们家的孩子上学刚走,家中已经没有什么闲钱了。下个月的工资得到5号左右才开呢。

于是,他们把家里能够存零星小闲钱的地方的找了个遍,再把两人兜里所有的钱都掏了出来,才凑足100块钱。太少了,于是再向对门邻居借了100元,终于凑足了200元。但是200块钱买什么菜呢?经过一番仔细的琢磨后,老公提出决定买X斤肉,X条鱼,一些素菜,外加一些饮料……老婆算算差不多,也就同意了。(属于财务管理吗?)

第二天,老公起了个大早去买菜,由于肉涨价实在很厉害,老公临时决定买了些基围虾回来,老婆按照老公的描述,准确的记下了每个菜的数量、单价与金额,并算出了总开支额,并在家庭收支簿上做了相应的开支记录,以便为大年三十晚上结算全年的收支做如平时的准备。(是否是会计工作呢?)

但是,老婆总害怕老公谎报菜价藏私房钱去与街坊打个小“晃”,于是,她偷偷的跑了趟菜场,核实了下菜价。经过审核,发现老公在肉价上多报了一块钱,于是立即向老公质问,在事实面前,老公承认了错误。(这也许就最初的审计呢?)

这是一件很平常的故事,甚至可以说是一件琐事,通过这个琐事,我们可以略微体味到会计、财务管理和审计的一些思想和他们的区别,尽管不是很科学,但是可能更加易于理解,尤其对一个初学者而言。

首先,掏出钱,凑足200块钱,我们可以理解为这个是一个筹资行为,或者说是自身行为能力的一个评估;然后他们经过商议,做出了一个“投资决策”。这两个方面是财务管理中非常重要的内容。

第二天,投资决策付诸行动,但是由于一些临时的变动因素,对原先的“投资决策“做了一些修改。这个我个人觉得也可以属于财务管理。而老婆对购买的菜品进行记录,则是一个确认、计量和记录(以及准备报告)的过程,这个属于”会计“的范畴。

而老婆对老公所报菜价进行核实,则是一个“鉴证”的过程,对老公的“谎报”要求其整改是不是也可以理解为“评价”呢?这个属于“审计”范畴。

English Study: A Reconsideration

今天上午是研究生基础英语课程,很不幸,由于本人研究生入学考试英语成绩不甚乐观,于是很荣幸地,我被邀请到了“38班”开始我的英语学习生涯。令人非常失望的是,财大对研究生的英语课似乎不是那么重视,我们能上的就是两门课,英语听说和英语写作,撇开英语写作不论,英语听说的起步似乎与我先前的Exceptation相左。

纵观英语课本,材料非常的通俗化,从Say Hello(打招呼)开始,接着是诸如Family(家庭),Travel(旅游)之类。由此我们不难发现,我们对听说的定位就是:日常交流。而上课过程中,我们会看到一些CNN的Clips(视频剪辑),或许可以作为新闻听力吧。

其实我本打算好好利用英语课提高一下自己的阅读和翻译水平,我的词汇量总是有严重的问题,无论和英语老师,同学,朋友还是老外,说英语总是那么几个单词在嘴里打转。看来现在是没有希望了,自己解决吧。

本来总觉得自己的英文不咋地,但是当前两天看到AR和JAR上的文章才终于体会到英文问题的严重,才深刻知道了“Your
English is so poor that you may feel difficult even to communicate with the professor with the professors
here.”这句话真正的含义,不得不佩服他的眼力。不知道什么时候我才能顺利的看懂那些国际知名的Peer-Reviewed
Journal上的Paper啊。

再来说说听力和口语,我英语用的不少,对付日常的对话自然不是什么大问题,但是当遇到比如美国总统竞选之类的题材时,我就开始感到茫然了,同样,要我以流利的英语来表述某一个话题,那真的是比登天还难。好在我们的英语课有上台的机会,就以此为舞台来锻炼下吧。

本打算好好写点东西,结果又是一通废话,哈哈。个人观点哦。

Attitude for Researchers: From Prof. Xu

终于开始了研究生的学习生活,尽管现在整天在看一些期刊,一些书,但是总是感觉到些许迷茫,或许是没有过于明确的目标的原因吧。

暑假的时候曾经常光顾许家林老师的博客,被他的会计感悟,治学的严谨所深深触动,或许,我们这些80后的年轻人们,多了些许激情和朝气,却同时也丢失了一些东西,而这个东西,或许就是治学的严谨和踏实的作风吧。

在他的博客中曾看到如下一段话,感觉颇有道理,特此辑录如下,与大家共勉:
对有关内容——你可以不记得范围,但是你应当知道大概;

对重要概念——你可以背不出要点,但是你应当知道内涵;

对相关法规——你可以不记得条文,但是你应当知道出处;

对知名学者——你可以记不准人名,但是你应当知道线索;

对相关文献——你可以记不全题名,但是你应当知道主题;

对相关事件——你可以记不起过程,但是你应当知道原委;

对相关问题——你可以不掌握他们,但是你应当去查清楚;

对有些问题——你不是无法查清楚,而看你是否想查清楚;

你没时间查——你可以委托你的助手或者学生帮你查清楚;

若你查不到——至少你应把所转引的出处向读者交待清楚;

你可以不查——但你要确认你所传递的学术信息是准确的。
(转自会计游击队员博客:blog.sina.com/kjyjdy)

Two Big Attempts on Software

Haha, I do make two big trials, guess what they are? Windows XP SP3 internal test version as well as Microsoft Student 2008https://blog.gujun-sky.com

It is really the first time that I use Microsoft Student 2008, no Chinese student here use this, since we are required to solve any equation manuallyhttps://blog.gujun-sky.combut I have to admit, it is really a good thing, but why cannot I find the Chinese version?

Dear Students in China, you should be aware of, try Microsoft student, Mathematica, Matlab for your works, as for math, thoughts are far more important than the caculating process itself.

Graduation from college

As an saying goes, that, you will never know what something would be like until you get the experience, as you would never know how appetite would be like until you get hungry. Now I see its true meaning on my graduation.

It has been long heard that great sadness would be involved in a leaving for graduation, men would drink much and girls may scream high, I gained this feeling as well when I left Changshu for Nanjing to achieve my college study on accounting 2 years ago, which enhanced me the convince that only sandness would involve in a leaving. Still remember that night, nearly all the boys and girls are drunk, they don’t even know if they would enter a girl’s room or a boy’s one. I am the only man that was aware enough to take them back to my room, I never take wine.

While time spreads rapidly, a new period of 2 years is completed and we may have to say goodbye again, I may go for Wuhan for my postgraduate study and take a new 3-year-period as a student again while the others may enter the companies to be an accountant or so. There is no cry, no scream this time, perhaps we have no true friendship as that of Changshu, we are all quite calm, just say goodbye politely and leave. The only thing I can remember, is Ma, he drove me to the downtown and enjoy a great meal in a western restaurant, he is really my best friend, of course, not only for this meal. :q

We have modern communications, we may contact each other freely, leaving is temporary but not permanent anymore!

Congratulatons to Xie Wei

以下转载了谢老师的空间的帖子。他是我进常熟理工学院见到的第一位老师,也一直对我很好。我非常感激,今天得到他的好消息,我真是为他高兴万分!

祝他在三年的学习研究中有好成绩,大步前进!

以下转载了谢老师的空间的帖子。他是我进常熟理工学院见到的第一位老师,也一直对我很好。我非常感激,今天得到他的好消息,我真是为他高兴万分!

祝他在三年的学习研究中有好成绩,大步前进!

通知书来了.

My New Year’s Gift

My New Year’s Gift is eventually arrived, how great thing it is ! I am really fond of the Swiss Military Knife, it is really a great thing, with the heavy feeling in hand which indicating the excellent quality of steel they use, I get the feeling that it expresses through the hundred-year-history well-known brand. Just as my brothers words, evey man should have one. I will appreciate that much.

The admission

The letter from my Document Achievement get arrived eventually and the documents have been sent out yesterday, now I may just wait for the notice of admission. Thinking about the past months, it is really tough, I have to bear too much and think too much, while now I still have much to do, after three years of study, what should I do then? What am I going to be? All are of questions to be solved. Life to some kind, is just a set of formulas, either linear or non-linear, once you get it solved and achieve the final solution, you finish the task of the life. The method we use is not Mathematica or Matlab, but the adventures, the courage and our belief!

Congratulations to Pengfei Ma

I went to J2-502 for the English speech competition since Ma will also be a competitor. The atmosphere there seems quite warm, though seems like in chaos. Ma makes really quite a good performance, which shocks everyone there. He really makes a good job, much better than I firstly imagine. Though the slide is successfully self-displayed, but the software is still a problem. Some effects are not correctly displayed. For next time, I think I may just pack that with the player.
Ma is really a good man, who is full of power and energy. He is really a good friend that is rare to get. I appreciate that very much. I really wish we may have a talk again in some streets in America.

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