會計英語第一章

1、1Lecturer: Tracy CuiSept. 5, 2016234Under the condition of economic resources scarcities, Accounting plays an important role in our economic and social system. P3561.1.1 Business EnvironmentOrganizations組織組織Businesses企業(yè)企業(yè)Not-for-profits非營利組織非營利組織Corporations公司公司Partnerships合伙合伙Sole Proprietorships獨(dú)資

2、獨(dú)資71.1.2 The Nature and Role of AccountingAccounting is a service activity.Its function is to (1)provide quantitative information, primarily financial in nature, (2)about economic entities (3)that is intended to be useful in making economic decisions-in making reasoned choices among alternative cour

3、ses of action.81.1.3 Users and Accounting InformationAll parties interested in the financial health(財務(wù)狀況) of a company are called stakeholders.91.1.3 Users and Accounting InformationTwo major classifications of stakeholders101.1.3 Users and Accounting InformationSuch as: Board of Directors Managemen

4、t EmployeesSuch as:Investors & CreditorsSuppliers & CustomersAnalystsGovernment & Community11Financial AccountingFinancial ReportsFinancial StatementsAudited by CPAsGAAPExternal UsersManagerial AccountingPerformance EvaluationCosting, Budgeting, etcInternal Users1.1.4 Fields of AccountingP4P412131.1.5 The Accounting Process(1) Identify 確認(rèn)確認(rèn)(2) Me