商务英语——会计学Accounting解答.pptVIP

;目录;1;1.1 Accounting-Definition;Users 使用者;1.1 Accounting-Financial Data;1.2 Economics Accounting;Economics explains economic relationships on a conceptual level. 经济学是在理论层次上解释了经济关系 。;1.3 Branches of Accounting;Financial accounting tends to be a rule-driven discipline, and students of financial accounting study the required financial statements. 财务会计倾向于成为一个原则驱动的学科，学习财务会计的学生需要研究财务报表。 ;Sole proprietorship 独资企业;Sole proprietorship;Partnership;Corporation;Management Accounting System 管理会计系统;The information produced by a management accounting system can include, for example, the expenses incurred in operating a department or the cost of providing a product, service, or activity. 管理会计系统产生的信息一般包括：管理一个部门而产生的费用，或者提供一项产品、服务或活动而产生的成本。 ;Management accounting produces information that helps workers, managers, and executives in organizations make better decisions. 管理会计为组织中的员工、管理者以及高级管理层作出决策提供信息。 Measures and assessment of the economic condition of an organization—the cost and profitability of the business’s products, services, customers, and activities—are available only from management accounting systems. 对于组织财务状况的测量和评估——产品、服务、客户以及相关活动的成本和盈利能力——只能通过管理会计系统获得。 ;Management accounting information also measures the economic performance of decentralized operating units, such as business units, subsidiaries, divisions, and departments. 管理会计同时也可以测量授权经营单元的经济业绩，比如事业单位、子公司、部门。 ;Management accounting information serves several functions： operational control; product costing; customer costing; management control.;Principal Financial Statements 主要的财务报表;3.1 The Balance sheet;资产;3.2 The Double Entry Bookkeeping;Accrual basis accounting is required under generally accepted accounting principles (GAAP). Accrual basis accounting means that all completed transactions are recorded when they occur, regardless of when any related cash receipts or payments occur.;3.2 The Income Statement;利润表格式;3.3 Statement of Cash Flows (SCF);Statement of Cash Flows (SCF);项　　　　　　　　　　　目 ;Financial Statement Anal