——财务、会计、簿记有什么不同？

财务的工作包括管理资金、票据，以及计算社会保险等等，而“会计”也是其中一项业务；

会计的业务就是做出“财务报表”；

以“分录”（素材）为基础，利用“簿记”（技巧）制作“财务报表”，就是所谓的“会计”；执行这项业务的，就是负责“财务”的人； 

——会计的本质：“分录”

分录最大的特征就是：将一件事情分别记录成两笔资料；如“借100元”+“收100元”、“收100元”+“卖出商品”、“买入机器”+“支付100元”；

左边 => 跟“自己”有关的事情；右边 => 跟“别人”有关的事情；

——分录被誉为“最高艺术”的理由

分录，将资讯扩大成两倍；利用“分录”制成的账簿或财务报表非常完整、详细；

   *    *    *    *

入门用语集

——财会：记账（=会计业务）、资金管理（=财务业务）等工作；

——会计：将公司的全盘状况以金额来表示的制度；

——财务报表：显示公司财务的文件，也称为“决算表”，包括“资产负债表”、“损益表”以及“现金流量表”等等。审查财务报表是会计师的工作；

——簿记：“账簿记入”的简称，意指将数字记入账簿、到制成财务报表过程中所使用的技术。一般公司所采用的制度，是簿记中的复式簿记。普遍公认复式簿记诞生于十四世纪的意大利。

——分录：记账的素材，“簿记”的根本。将所有的交易都分成“借方”和“贷方”来记述；

——交易：公司任何有关金钱的事项，包括“商品买卖”、“金钱借贷”等等。如果只是“取得契约”的话，因为跟金钱没有直接关系，就不适用于会计所说的“交易”；

——会计科目：将交易依照内容不同予以分类，如“现金科目”、“商品科目”、“借款科目”、“资金科目”、“交际费科目”、“销货科目”……

*蛋蛋国天才少年事件簿*

『簿记是人类智慧的最高表现之一』    ——歌德

山田真哉 著    东正德 译

先觉出版 【财经系列 030】

by Tim Meehan

Apple Consultant and Trainer

Step-by-step techniques for amazing digital video effects

Wiley Publishing, Inc.

CHAPTER 1

GETTING READY: PREPARING YOUR VIDEO CLIPS

TECHNIQUE 1

"BATCH" CAPTURE YOUR VIDEO CLIPS 

STEP 1: MARK YOUR CLIPS

-- File => Log & Capture (Command +8);

* TIP: Encoding a Tape

-- Before you begin to record on any tape, it should be 'encoded' so that it will have a complete timecode sequence from start to finish.

-- To encode a tape, place the tape in the camcorder; Make sure the lens cap is on tightly, covering the lens and preventing any video capture. Start recording. Let the camera record the inside of the lens cap for its entire length.  

-- After the recording is done, simply rewind and mark the tape as encoded. Now you're ready to record video onto it.

STEP 2: SET YOUR REEL AND SCENE INFORMATION

STEP 3: LOG YOUR CLIPS AND THEN MARK YOUR IN AND OUT POINTS

-- You can use your storyboard in front of you as a guide for how and where to set your in and out points for each scene or clip you're capturing.

* TIP: You can open the Audio Video settings  by hitting Option+Command+Q

-- You can easily shuttle-jog your tape back and forth, playing and marking your clips by using the following keyboard shortcuts:

L: Play the tape from the current location;

K: Stops the tape playing;

J: Rolls tape in reverse;

I: Marks an in point;

O: Marks an out point;

F2: Logs the clip and displays a dialog box allowing you to name the clip;

-- Note that all of your captured clip icons have red lines running diagonally across them, indicating that they have been marked, but not yet captured.

STEP 4: CLOSE THE LOG AND CAPTURE WINDOW

STEP 5: SELECT THE CLIPS YOU WANT TO CAPTURE

STEP 6: BATCH CAPTURE (Control + C)

STEP 7: GET A CUP OF COFFEE

   *   *   *   *  
TECHNIQUE 2

SETTING "HANDLE" LENGTH

-- Handles are extra frames of media saved at the beginning and the end of a captured clip. The handle allows you to, in effect, "color outside the lines', giving you a few extra seconds or a defined number of additional frames of captured video data with which to transition between scenes, clips, or effects.

STEP 1: SET HANDLE LENGTH

THE CAMERA -- HOW IT WORKS

-- The camera is an imperfect imitation of the human eye.

-- Sixteen millimeter and thirty-five millimeter movie cameras take 24 frames per second. When these pictures are projected on a screen at the same fast rate, they give the illusion of continuous movement. The viewer's mind fills in the gaps between the individual frames, due to a physiological phenomenon known as persistence of vision.

-- In digital cameras ... the lens focuses light patterns onto a light-sensitive surface made up of small flat chips called charge coupled devices, or CCDs. Each CCD contains thousands of tiny light-sensitive areas called picture elements, or pixels, which change according to the color and intensity of the light hitting them.

EXPOSURE

-- Exposure is the amount of light that comes through the lens and hits the film or CCD chip.

-- The hole in the center of the lens that the light travels through is called the aperture. ... The size of the aperture is adjusted by the f/stop ring on the outside of the lens. An f/stop is simply a measure of how big or how little the aperture is.

-- F/2 means that the aperture is 1/2 as big across as the lens is long. ... An f/2 aperture won't physically be exactly 1/2 the length of the lens. But optically it will let through as much light as if it were indeed 1/2 the length of the lens.

-- f/1; f/1.4; f/2; f/2.8; f/4; f/5.6; f/8; f/11; f/16; f/22; f/32; f/45; f/64 ... Each stop admits 1/2 as much light as the one before.

-- T/stops are more accurately measured f/stops.

COLOR TEMPERATURE

-- Color films and CCD chips can handle only one color of light source at a time and reproduce colors accurately. They do this by means of color temperature and color filters.

-- Color temperature is a way to identify different colors of light sources. It's measured in degrees Kelvin, after Lord Kelvin, who devised the system.

-- The idea is, you take a perfectly black body, like a piece of coal, at absolute zero (-273 C), and start heating it up. As it gets hotter, it puts out different colors of light: first red, then blue, then bluish-white。 The different colors of light are identified by the temperatures at which they occur. 2000K is the reddish light produced by 2000 degrees Kelvin. 8000K is the bluish light produced at 8000 degrees Kelvin.

-- To take pictures under a different colored light source, color filters are used to convert the existing light to the color temperature required.

-- A typical filter selection might include: TUNSTEN-INCANDESCENT (3200K); MIXED TUNSTEN AND DAYLIGHT/FLUORESCENT (4300K); DAYLIGHT (5400K); AND SHADE (6600K).

-- Once you select the correct filter on a video camera, fine tune the color by adjusting your white balance. ... It assures that the whites in your scene reproduce as whites, the other colors fall into place.

-- Color movie films are manufactured for two kinds of light: 3200K-TUNGSTEN; and 5400K-Daylight.

-- To shoot tungsten film in daylight: #85 filter (orange filter);

-- To shoot daylight film inside with tungsten light: #80A filter (blue filter);

SETTING EXPOSURE ON A TV CAMERA

SETTING EXPOSURE ON A FILM CAMERA

-- ISO

-- COLOR TEMPERATURE

-- LIGHT METERS

-- USING A LIGHT METER 

LENSES

-- FOCUS

-- ZOOM LENSES

DEPTH OF FIELD

(SECOND EDITION, REVISED)

BY Tom Schroeppel