会计英文教材第一集.pptx

INTERMEDIATE ACCOUNTING;FINANCIAL REPORTING;Learning Objectives;Learning Objectives;Learning Objectives;;Accounting provides a vital service in today’s business environment. Accounting is concerned primarily with quantitative financial information that is used in conjunction with qualitative evaluations in making judgments.;Accounting information is used in making decisions about how to allocate scarce resources. Although accountants place much emphasis on reporting what has already occurred, this past information is intended to be useful in making economic decisions about the future.;Users of Accounting Information;Users of Accounting Information;;Financial Reporting;;Financial Statement Relationships;Relative Frequency of Audit Opinions (1998);;;U.S. Accounting Standard- Setting Bodies;U.S. Accounting Standard- Setting Bodies;U.S. Accounting Standards Setting Bodies;;;;Maintains power to regulate registrant companies.;FASB Authority Sources-- AICPA;;;;;What is GAAP?;International Accounting Standards Committee;;Objectives of Financial Reporting;Objectives of Financial Reporting;Objectives of Financial Reporting;Objectives of Financial Reporting;Objectives of Financial Reporting;Objectives of Financial Reporting;Objectives of Financial Reporting;;;What About Conservatism?;Elements of Financial Statements;;Financial Statements v.Financial Reporting;Traditional Assumptions of the Accounting Model;Careers in Financial Accounting;The End;9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。7月-217月-21Sunday, July 18, 2021 10、人的志向通常和他们的能力成正比例。01:41:2901:41:2901:417/18/2021 1:41:29 AM 11、夫学须志也，才须学也，非学无以广才，非志无以成学。7月-2101:41:2901:41Jul-2118-Jul-21 12、越是无能的人，越喜欢挑剔别人的错儿。01:41:2901:41:2901:41Sunday, July 18, 2021 13、志不立，天下无可成之事。7月-217月-2101:41:2901:41:29July 18, 2021 14、Thank you very much for taking me with you on that splendid outing to London. It was the first time that I had seen the Tower or any of the other famous sights. If Id gone alone, I couldnt have s