诚信做人做事
诚信是指诚实、守信。诚实,是指言行跟内心思想一致,不说假话,不做明知不对的事情。守信,就是讲信用,不失信,“言必信,行必果”。而会计诚信是什么呢?朱镕基总理在给上海国家会计学院题词“不做假账”作了最好的解释,即根据原始凭据按会计准则、原则记帐、编制会计报表及审计等。 会计人员职业道德是会计人员在会计工作中应当遵循的职业品质、工作作风和工作纪律的行为规范。加强会计人员职业道德建设,有利于规范各单位的会计行为,保证会计资料的真实性、完整性;有利于加强经济管理和财务管理,提高经济效益,维护社会主义市场经济秩序。朱鎔基总理的题词“诚信为本,操守为重,坚持准则,不做假账”就是对会计工作的最基本要求,也是最高的职业道德标准。
会计不诚信将危害市场经济秩序,市场经济是一种信用经济,没有信用,市场经济就无法维系。如果大量的会计资料失真,直接影响国家税收、导致各项经济指标失真,最终导致国家经济政策与实际的偏离,影响国家的方针政策,危害市场经济秩序,最终国家的损失难以估算。会计失信还将危害到会计人员自身。孔子说:“自古皆有死,民无信不立”个人交往中不诚信损害人际关系的和谐,致使人情淡薄。而会计人员不诚信,轻者不得从事会计职业,重者将受到法律的制裁。2001年8月初,银广厦通过伪造金融票据等手段,虚构主营业务收入和巨额利润,为其出具严重失实的无保留意见审计报告的深圳中天勤会计师事务所东窗事发,其执业资格及证券、期货相关业务许可证被吊销,签字的两名注册会计师被严惩就是例子。 为了规范企业的会计核算行为,提高会计信息质量,企业会计制度规定了会计核算的一般原则,其中的首要原则是:客观性原则。企业提供会计信息的目的是为了满足会计信息使用者的决策需要,因此,就应做到内容真实,数字准确,资料可靠。客观性原则正是要求企业的会计核算以实际发生的交易或事项为依据,如实反映企业的财务状况、经营成果和现金流量。近年来我国会计准则和会计制度根据中国的实际情况做了几次大范围的修订和完善, “借款费用划分资本性支出与收益性支出标准”、“关联方关系及其交易”等许多会计业务的处
1
理方法发生很大的变化,但是会计我国会计核算指导思想――客观性原则,并从未有过改变其重要的地位和性质。
财务会计工作的责任、原则、职业道德和做人准则都是“诚信为本”。我毕业于上海立信会计学院,立信学院的创始人――中国杰出的会计学家、教育家潘序伦先生,在1918年建校时就定下校训:“信以立志,信以待人,信以守身,信以处事,毋忘立信,当必有成!”,这是我们一代代立信人铭记于心,待人接物的准则。诚信是财务会计人员在业务处理过程中如何掌握和遵守规章制度执行的一种无形的准则,我们应该围绕贯彻执行《中华人民共和国会计法》,建立内部监管、互相牵制的会计信息诚信制度体系,作为一名财务会计人员就要具备爱岗敬业、诚实守信、廉洁自律、客观公正、坚持原则的职业道德。我将在工作和生活中牢记朱总理的题词和立信的校训,做一名诚以养德、信以修身的人,做一名树立诚信为本的道德观念,遵守会计职业道德的合格的财会人员。
本文为Word版资料,可以任意修改编辑。如果你看到我上传的资料这个后缀,请删除后使用。 高效学习方法和技巧 学习需要方法,找到适合自己的方法,学习才能事半功倍。接下来,我结合我自己的学习情况,给大家总结的高效学习《五部曲》 一、预习是学习的重要环节上课前充分预习,考试前充分地复习,与“打有准备之仗”有同曲之道。预习效果好,听课才能有针对性;听课有针对性,复习才能顺利进行;复习深刻,作业、考试才能得心应手。所以说预习是学生学习过程中一个必不可少的环节。 二、掌握好高效的听课方法课上集中精力听课,是掌握知识的捷径。听讲时,思想上必须与老师讲解的思路保持一致,听老师对事物是怎样分析、推理;听老师解决问题是用什么方法、技巧;听老师对问题有哪些提问和解释。这样才能把握住听课的重点。听讲中,要把自己在预习中的理解,和老师讲解的相比较,看自己和老师有哪些相同点和区别点。 三、合理安排复习时间很多科学家通过研究发现,有几个时间段有利于巩固记忆:一是学习后最初几分钟内,电生理活动引起蛋白质的合成;二是学习后在48小时内复习;三是一周之后脑突触发生永久性变化。根据人在学习过程中这一生理变化,采用复习加强记忆就显得特别重要了。如果我们能够在学习的内容即将忘记时进行复习,那么复习的效果最好,效率也最高。著名的心理学家艾宾浩斯通过实验发现了人的记忆与遗忘规律。实验证明:在学习仅过了20分钟后,就忘记记忆内容的42%,1天后忘却量已经达到了66%,到了第31天,忘却量高达79%。他根据实验结果,画成了著名的遗忘曲线。并表明遗忘的规律是“先快后慢”。这条规律提示我们,—定要尽早、及时地对所学知识进行复习,以便在知识还在大脑内时就加深印记,否则大脑中已经没有痕迹了,只能再费精力重学。合理安排复习时间特别重要并且必要,制定复习计划,严格按精英特计划执行,并力求形成习惯,是我们每一位学生都应该力求努力做到。 我们为什么要复习呢?因为我们记忆效果没有那么好,不可能过目不忘,所以需要重复、增强记忆。同时,复习的进展也有利于学习效率的提高。 四、做作业的科学方法这里有七种做作业的技巧: 1、先复习后做作业。复习是做好作业的关键,只有复习得好,作业才能做得好。做作业前先把老师这一节课所讲的内容认真地看一看,弄清楚基本原理和概念后再去做作业,作业才能做得既快又好。 2、认真审题。 做作业最关键的—步就是审题,连题都判断错了,作业内容就全错了。首先第—步要弄清楚题目的内容,所给的条件,什么要求,需要联系哪些知识等等;其次是考虑好解题思路、方法、步骤,要善于把—道题分成几部分,化大为小、化难为易、分清其中的已知和未知,弄清各部分的联系,设计好整个解题步骤,—定要让自己做到不明白题意不做题,不清楚方法步骤不下笔。 3、细心的做题。 做题是表达思路的全过程,这个过程要求既动脑、又动手。做题的关键是要保证“规范”、“准确”。要做到这两点就要求学生认真的抄好题,书写格式必须正确、规范,严格按照各类题的解题要求,仔细演算解题的每—步,得出正确的结果。只有平时做题认真细致,步骤完整,思路正确,表达严密,准确无误,考试时才能按照这种良好的习惯进行 五、重视错题积累在学习的过程中,同学们可能遇到过一错再错的现象 究其原因,多数是由于在学习中不求甚解,不注意总结积累所致。那么,该怎么办呢?实践证明,自编一本“易错题集”是避免做题一错再错的最好办法。错题本的复习方法:1、每周把该周错题本中记录的题目快速浏览一遍;2、每月把该月错题本中记录的题目再快速浏览一遍;3、每个季度把错题本中三个月记录的题目再快速浏览一遍;4、大考前把该错题本中的所有题目认真复习一遍,确保题不二错↓←≠¥θ¥?÷㎝②¥◎…ɡ?≥≧ɑ←‰???¥$§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠¥θ¥?÷㎝??¥$§|β↓×√㎜②¥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧¥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧-¥???¥$§|β↓×√㎜??¥$§|β↓×√㎜↓←≠¥θ¥?÷㎝②¥◎…ɡ?≥≧ɑ←‰???¥$§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠¥θ¥?÷㎝??¥$§|β↓×√㎜②¥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧¥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧-¥???¥$§|β↓×√㎜??¥$§|β↓×√㎜≧ɑ←‰ɡ?≥←‰???↓←≠¥θ¥?÷㎝②¥◎…ɡ?≥≧ɑ←‰???¥$§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠¥θ¥?÷㎝??¥$§|β↓×√㎜②¥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧¥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧-¥???¥$§|β↓×√㎜??¥$§|β↓×√㎜¥$§|β↓×√㎜??¥$§|β↓×√㎜¥$§|β↓×√㎜??¥$§|β↓×√㎜↓×√㎜↓←②¥←‰???←‰???←‰???←‰???←‰???←‰??↓←≠¥θ¥?÷㎝②¥◎…ɡ?≥≧ɑ←‰???¥$§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠¥θ¥?÷㎝??¥$§|β↓×√㎜②¥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧¥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧-¥???¥$§|β↓×√㎜??¥$§|β↓×√㎜¥$§|β↓×√㎜??¥$§|β↓×√㎜¥$§|β↓×√㎜??¥$§|β↓×√㎜↓×√㎜↓←②¥←‰???←‰???←‰???←‰???←‰???←‰???↓←≠¥θ¥?÷㎝②¥◎…ɡ?≥≧ɑ←‰???¥$§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠¥θ¥?÷㎝??¥$§|β↓×√㎜②¥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧¥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧-¥???¥$§|β↓×√㎜??¥$§|β↓×√㎜¥$§|β↓×√㎜??¥$§|β↓×√ 精编资料 欢迎下载
There are moments in life when you miss someone so much that you just want to pick them from your dreams and hug them for real! Dream what you want to dream;go where you want to go;be what you want to be,because you have only one life and one chance to do all the things you want to do. May you have enough happiness to make you sweet,enough trials to make you strong,enough sorrow to keep you human,enough hope to make you happy? Always put yourself in others’shoes.If you feel that it hurts you,it probably hurts the other person, too. The happiest of people don’t necessarily have the best of everything;they just make the most of everything that comes along their way.Happiness lies for those who cry,those who hurt, those who have searched,and those who have tried,for only they can appreciate the importance of peoplewho have touched their lives.Love begins with a smile,grows with a kiss and ends with a tear.The brightest future will always be based on a forgotten past, you can’t go on well in lifeuntil you let go of your past failures and heartaches. When you 2
were born,you were crying and everyone around you was smiling.Live your life so that when you die,you're the one who is smiling and everyone around you is cryig.Please send this message to those people who mean something to you,to those who have touched your life in one way or another,to those who make you smile when you really need it,to those that make you see the brighter side of things when you are really down,to those who you want to let them know that you appreciate their friendship.And if you don’t, don’t worry,nothing bad will happen to you,you will just miss out on the opportunity to brighten someone’s day with this message.Since we went to school, we have access to English all the time, because it is one of the necessary subjects. Before we attend college, we keep our attention on the grammar, but now college means the new stage and we should pay attention to practical English. Here are some suggestions.First, it is important to speak out loudly. The purpose of learning English is to communicate with foreigners, so as to get to know more about the world. Grammar is not the only thing we care about. What we should do is to open our mouths and improve our ability to use spoken English. It begins with reading textbooks. When we listen to the tapes and repeat many times, then our d.President Trump, as he often does, had a few things to sayAfter admitting that he had been lonely over the holidays, Trump took advantage of his first public appearance of the new year Wednesday to air lingering grievances, make multiple false claims and reinforce recent decisions that have rattled financial markets and his party’s leaders.As he held forth for more than 90 minutes before a small pool of reporters and photographers, members of his Cabinet, ostensibly called to the White House for a meeting, sat quietly around a long conference table.Trump defended his decision last month to withdraw U.S. troops from Syria and sharply cut the deployment to Afghanistan, moves that disturbed Republican allies in Congress and prompted the resignation of Defense Secretary James N. Mattis. In doing so, he contradicted his own recent claim that the U.S. had achieved its objectives of total victory over Islamic State militants in Syria.“Look, we don't want Syria,” he continued. “We're talking about sand and death. That's what we're talking about. We're not talking about vast wealth. We're talking about sand and death,” he said, seemingly contrasting the war-wracked country with Iraq and its vast oil reserves.Iran “can do what they want there, frankly,” he added, a comment likely to unnerve officials in Israel, who have worried that a U.S. withdrawal from its positions in eastern Syria would allow Iran to expand its influence there.“It’s not my fault,” he said. “I didn’t put us there.”Trump offered little further clarity on the U.S. withdrawal from Syria, which he initially said would take place in 30 days, saying now that the pullout will “take place over a period of time.”Later, in a long riff about Afghanistan, Trump seemed to endorse Moscow’s 1979 invasion of the country — an act that the U.S. viewed as an attempt to spread communism and waged a long, covert operation to combat during the Carter and Reagan administrations.“The reason Russia was in Afghanistan was because terrorists were going into Russia,” Trump said, making a case to leave the policing of hot spots in the Mideast and Central Asia to countries in the region. “They were right to be there. The problem is it was a tough fight.”The Soviet Union eventually was bankrupted by its Afghan war, Trump added. “Russia used to be the Soviet Union. Afghanistan made it Russia, because they went bankrupt fighting in Afghanistan.”Historians generally agree that the Russian invasion and subsequent occupation of much of Afghanistan was one of several factors that contributed to the collapse of the Soviet Union, although the country never went bankrupt.For years, Republicans have credited President Reagan with bringing an end to the Soviet Union by his aggressive increase in U.S. military spending.Trump’s comments stood in stark contrast to the view Mattis espoused in the resignation letter he presented last month after failing to convince the president to hold off on withdrawing from Syria.“We must do everything possible to advance an international order that is most conducive to our security, prosperity and values, and we are strengthened in this effort by the solidarity of our alliances,” Mattis wrote.Mattis’ comments clearly stung Trump, who responded last month with criticism of his former Pentagon chief. On Wednesday, he stepped that up, claiming that he fired Mattis.“What's he done for me? How had he done in Afghanistan? Not too good,” Trump said. “As you know, President Obama fired him, and essentially so did I.”Obama did not fire Mattis, although the general did retire several months early in 2013 from his position as the head of the military’s Central Command after dissenting from Obama administration policy decisions.Tuesday was Mattis’ final day at the Pentagon. Trump, in a fit of pique after the resignation letter became public, had moved up Mattis’ termination dateIn addition to his foreign policy comments, Trump also downplayed December’s stock market losses, which erased all positive gains for the year, as “a little glitch” and asserted — wrongly — that there are “probably 30-35 million” immigrants in the U.S. illegally. The nonpartisan Pew Research Center estimates that as of 2016, there were 10.7 million unauthorized immigrants living in the country, a number that has declined in recent years.Trump repeated his call for Democrats to agree to $5.6 billion in funding for a border wall, and expressed surprise not to have received overtures from them over the holidays to negotiate an end to the government shutdown.“I was in the White House all by myself for six or seven days,” he said. “It was very lonely. My family was down in Florida. I said, ‘Stay there and enjoy yourself.’ I felt I should be here just in case people wanted to come and negotiate the border security.”Trump, who met later in the day with congressional leaders away from TV cameras, has already dismissed a funding proposal from House Democratic leader Nancy Pelosi that includes $1.3 billion in border security funding.While leaving the door open to a compromise, Trump continued to argue for the importance of a wall, pointing to other examples of barriers. He incorrectly asserted that Obama’s Washington residence is surrounded by a 10-foot wall and cited the Vatican, which he said “has the biggest wall of them all.”“When they say the wall is immoral, then you better do something about the Vatican,” he said. “Walls work.”As Trump spoke, a “Game of Thrones”-style movie poster teasing Iran sanctions — “SANCTIONS ARE COMING,” it read — lay unfurled across the table directly in front of him. But he made no remarks on the subject.He did, however, comment on Sen.-elect Mitt Romney of Utah, who wrote in the Washington Post on Tuesday that he was troubled by Trump’s “deep descent in December” and that his deficit in “presidential leadership in qualities of character … has been most glaring.”“I wish Mitt could be more of a team player,” Trump said. “And if he’s not, that’s OK too.”Seeming to warn Romney about the fate that lies ahead for Republican lawmakers who vocally criticize him and his presidency, Trump boasted that he “got rid of” former Sens. Jeff Flake of Arizona and Bob Corker of Tennessee, both of whom opted not to seek new terms last year.Accusing both men of seeking publicity in taking stands against him, Trump suggested that Flakewould be seeking a job as a paid cable news contributor — or perhaps in another profession that Trump himself once plied.“Jeff Flake is now selling real estate or whatever he’s doing,” he said dismissively.
There are moments in life when you miss someone so much that you just want to pick them from your dreams and hug them for real! Dream what you want to dream;go where you want to go;be what you want to be,because you have only one life and one chance to do all the things you want to do. May you have enough happiness to make you sweet,enough trials to make you strong,enough sorrow to keep you human,enough hope to make you happy? Always put yourself in others’shoes.If you feel that it hurts you,it probably hurts the other person, too. The happiest of people don’t necessarily have the best of everything;they just make the most of everything that comes along their way.Happiness lies for those who cry,those who hurt, those who have searched,and those who have tried,for only they can appreciate the importance of peoplewho have touched their lives.Love begins with a smile,grows with a kiss and ends with a tear.The brightest future will always be based on a forgotten past, you can’t go on well in lifeuntil you let go of your past failures and heartaches. When you were born,you were crying and everyone around you was smiling.Live your life so that when you die,you're the one who is smiling and everyone around you is cryig.Please send this message to those people who mean something to you,to those who have touched your life in one way or another,to those who make you smile when you really need it,to those that make you see the brighter side of things when you are really down,to those who you want to let them know that you appreciate their friendship.And if you don’t, don’t worry,nothing bad will happen to you,you will just miss out on the opportunity to brighten someone’s day with this message.Since we went to school, we have access to English all the time, because it is one of the necessary subjects. Before we attend college, we keep our attention on the grammar, but now college means the new stage and we should pay attention to practical English. Here are some suggestions.First, it is important to speak out loudly. The purpose of learning English is to communicate with foreigners, so as to get to know more about the world. Grammar is not the only thing we care about. What we should do is to open our mouths and improve our ability to use spoken English. It begins with reading textbooks. When we listen to the tapes and repeat many times, then our d.President Trump, as he often does, had a few things to sayAfter admitting that he had been lonely over the holidays, Trump took advantage of his first public appearance of the new year Wednesday to air lingering grievances, make multiple false claims and reinforce recent decisions that have rattled financial markets and his party’s leaders.As he held forth for more than 90 minutes before a small pool of reporters and photographers, members of his Cabinet, ostensibly called to the White House for a meeting, sat quietly around a long conference table.Trump defended his decision last month to withdraw U.S. troops from Syria and sharply cut the deployment to Afghanistan, moves that disturbed Republican allies in Congress and prompted the resignation of Defense Secretary James N. Mattis. In doing so, he contradicted his own recent claim that the U.S. had achieved its objectives of total victory over Islamic State militants in Syria.“Look, we don't want Syria,” he continued. “We're talking about sand and death. That's what we're talking about. We're not talking about vast wealth. We're talking about sand and death,” he said, seemingly contrasting the war-wracked country with Iraq and its vast oil reserves.Iran “can do what they want there, frankly,” he added, a comment likely to unnerve officials in Israel, who have worried that a U.S. withdrawal from its positions in eastern Syria would allow Iran to expand its influence there.“It’s not my fault,” he said. “I didn’t put us there.”Trump offered little further clarity on the U.S. withdrawal from Syria, which he initially said would take place in 30 days, saying now that the pullout will “take place over a period of time.”Later, in a long riff about Afghanistan, Trump seemed to endorse Moscow’s 1979 invasion of the country — an act that the U.S. viewed as an attempt to spread communism and waged a long, covert operation to combat during the Carter and Reagan administrations.“The reason Russia was in Afghanistan was because terrorists were going into Russia,” Trump said, making a case to leave the policing of hot spots in the Mideast and Central Asia to countries in the region. “They were right to be there. The problem is it was a tough fight.”The Soviet Union eventually was bankrupted by its Afghan war, Trump added. “Russia used to be the Soviet Union. Afghanistan made it Russia, because they went bankrupt fighting in Afghanistan.”Historians generally agree that the Russian invasion and subsequent occupation of much of Afghanistan was one of several factors that contributed to the collapse of the Soviet Union, although the country never went bankrupt.For years, Republicans have credited President Reagan with bringing an end to the Soviet Union by his aggressive increase in U.S. military spending.Trump’s comments stood in stark contrast to the view Mattis espoused in the resignation letter he presented last month after failing to convince the president to hold off on withdrawing from Syria.“We must do everything possible to advance an international order that is most conducive to our security, prosperity and values, and we are strengthened in this effort by the solidarity of our alliances,” Mattis wrote.Mattis’ comments clearly stung Trump, who responded last month with criticism of his former Pentagon chief. On Wednesday, he stepped that up, claiming that he fired Mattis.“What's he done for me? How had he done in Afghanistan? Not too good,” Trump said. “As you know, President Obama fired him, and essentially so did I.”Obama did not fire Mattis, although the general did retire several months early in 2013 from his position as the head of the military’s Central Command after dissenting from Obama administration policy decisions.Tuesday was Mattis’ final day at the Pentagon. Trump, in a fit of pique after the resignation letter became public, had moved up Mattis’ termination dateIn addition to his foreign policy comments, Trump also downplayed December’s stock market losses, which erased all positive gains for the year, as “a little glitch” and asserted — wrongly — that there are “probably 30-35 million” immigrants in the U.S. illegally. The nonpartisan Pew Research Center estimates that as of 2016, there were 10.7 million unauthorized immigrants living in the country, a number that has declined in recent years.Trump repeated his call for Democrats to agree to $5.6 billion in funding for a border wall, and expressed surprise not to have received overtures from them over the holidays to negotiate an end to the government shutdown.“I was in the White House all by myself for six or seven days,” he said. “It was very lonely. My family was down in Florida. I said, ‘Stay there and enjoy yourself.’ I felt I should be here just in case people wanted to come and negotiate the border security.”Trump, who met later in the day with congressional leaders away from TV cameras, has already dismissed a funding proposal from House Democratic leader Nancy Pelosi that includes $1.3 billion in border security funding.While leaving the door open to a compromise, Trump continued to argue for the importance of a wall, pointing to other examples of barriers. He incorrectly asserted that Obama’s Washington residence is surrounded by a 10-foot wall and cited the Vatican, which he said “has the biggest wall of them all.”“When they say the wall is immoral, then you better do something about the Vatican,” he said. “Walls work.”As Trump spoke, a “Game of Thrones”-st
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