会计英语(西方会计学)1chapter1-anoverviewofaccounting要点.ppt

Chapter1 An overview of Accounting English Textbook for Accountants 授课教师：陈秀云 Part1: Introduction Accounting and Accounting Profession Accounting Assumptions Accounting Recognition and Measurement Principles Quality Characteristics of Accounting Information Information Users 会计与会计职业 会计假设 会计确认与计量原则 会计信息质量特征 会计信息使用者 1. Accounting and its Functions 会计与会计基本职能 Accounting is an information system necessitated by the great complexity of modern business. One of the most important functions of accounting is to accumulate and report financial information that shows an organization’s financial posi