会计学基本知识（Basic knowledge of accounting）.docVIP

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会计学基本知识（Basic knowledge of accounting）.doc

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会计学基本知识（Basic knowledge of accounting）

会计学基本知识（Basic knowledge of accounting） This article is contributed by huanying001a accounting The first chapter General theory of Accounting principles accounting standard accounting basic premise accounting basic elements accounting general principles Purpose of accounting The accounting standards for enterprises accounting standard for business enterprises of article 11 of the second chapter: chapter 2 article 11: the accounting information shall be in conformity with the requirements of the national macroscopic economy management, the requirement of economic management, meet the meter letter concerned parties understand enterprise financial position and operating results of interest needs, the needs of the position and operating results, enterprises internal external To meet the needs of enterprises to strengthen internal operation and management. Management needs. The purpose of external financial reporting The main users of external financial reports are investors and creditor investors Cash Flow Prospects Investors will invest profits on a regular basis for a period of time in the future where the interest will be invested and sold in the future at a certain time Lets take a look at the internal users of accounting information Enterprise internal information users Internal Users The Board of Directors (Board of Directors) Chief Executive Officer Chief Financial Officer Vice Presidents Business Unit Managers Plant Managers Line Supervisors Typical Simple Organization Chart The Board of Directors is the Business Unit Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manager Plant Manag