专业导论(会计学)讲义资料.pptVIP

Information Users Investors Creditors Managers Owners Customers Employees Regulatory Agencies -SEC -IRS -EPA Decision Support CVP Analysis Performance Evaluation Incremental Analysis Budgeting Capital Allocation Earnings per Share Ratio Analysis Information System Cost Revenue Determination Job Costing Process Costing ABC Sales Assets Liabilities Plant Equipment Loans Equity Receivables, Payables Cash Cash Flows From Operations From Financing From Investing EXTERNAL USERS Financial Accounting investors creditors regulators customers competitors owners managers empl