[经济学]西方财务会计chapter1.ppt

西 方 财 务 会 计 WESTERN FINANCIAL ACCOUNTING Chapter 1The Financial Accounting Conceptual Framework And The Accounting Equation 1.1 ACCOUNTING A service activity ---- Provide useful information about economic entities to interested parties And a measurement-communication activity---- The usefulness of accounting information depends on effective measurement of the economic activities and effective communication of those measurements to users of that information. Accounting information and decision makers 1.2 COMPARISON BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING Management Accounting ---- The pr