管理会计课前回顾.pptVIP

Accounting Review会计回顾 Power of Accounting Accounting is a system that Identifies, Measures，Records, Communicates information that is Relevant, Reliable, Consistent, Comparable to help users make better decisions 会计是对经济活动进行确认、记录、传递相关的、可靠的、可比较的会计信息，为使用者制定决策服务的信息系统。 Business Profit Revenues: Amounts earned from selling products or services 收入指企业在销售商品、提供劳务或让渡资产使用权时形成的经济利益的总流入． Expenses: Costs incurred with revenues 费用指企业为获得收入而发生的的各项支出，即为获取收入而支付的代价． Revenues- Expenses=Profit/Loss Focus of Accounting会计的本质 Identifying Economic Events Recording Economic Events Reporting and Analyzing Economic Events Accounting and Technology 会计与技术 Reduces time, effort and cost of record-keeping Improves clerical accuracy Changes the way we store, process and summarize large masses of data Forms of Organization 企业的组织形式 Business :Sole Proprietorship Partnership Corporation Non-business Users of Accounting Information 会计信息的使用者 Internal Users 内部使用者 Managers ,Officers ,Internal Auditors Sales Managers ,Budget Officers Controller External Users 外部使用者 Lenders ,Shareholders ,Government , Labor Unions ,External Auditors , Customers Financial Accounting and Managerial Accounting财务会计与管理会计 Financial accounting is the area of accounting aimed at serving external users. Its primary objective is to provide external reports called financial statements to help users analyze an organization’s activities. Managerial accounting is the area of accounting aimed at serving the decision-making needs of internal users. It provides special purpose reports customize to meet the information needs of internal users. general accounting, cost accounting, budgeting, internal auditing, management consulting Financial Statements财务报表 Financial statements report on the financial performance and condition of an organization. 财务报表用于反映企业的财务状况和经营成果. There are four major financial statements Income Statement损益表 Balance Sheet资产负债表 Statement of Owner’s Equity所有者权益