会计专业英语课件资料s.pptxVIP

第2页/共503页1. What is accounting? 第3页/共503页1. What is accounting? Accounting is an information system necessitated by the great complexity of modern business.第4页/共503页2. Who may be interested in the financial data of a company?第5页/共503页2. Who may be interested in the financial data of a company?Managers, stockholders, banks and other creditors, government agencies, investment advisors, and the general public.第6页/共503页3. What are the major functions of accounting?第7页/共503页3. What are the major functions of accounting?One of the most important functions of accounting is to accumulate and report fi