会计基础双语教程.pptVIP

Case: You need to understand accounting knowledge! Accounting is the language of business. It is the tool which communicates financial information with employees and publics. 您知道吗——您可以买一股麦当劳的股票，让自己成为该公司的股东！那么首先您需要了解该公司的财务状况和发展前景。只有认为麦当劳公司将继续走向成功，您才想要拥有该公司的股份。 第三十页，共五十三页。 What is Accounting? 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。 Accounting is a system that Identifies Records Communicates information that is Relevant Reliable Comparable to help users make better decisions. 第三十一页，共五十三页。 Focus of Accounting Identifying Business transactions Recording business transactions Reporting and Analyzing business transactions Users making decisions 第三十二页，共五十三页。 Users of Accounting Information Internal Users External Users Managers Shareholders Officers Lenders Internal Auditors Customers 第三十三页，共五十三页。 Users of Accounting Information Internal users –are the individuals involved in managing and operating the company. To make a decision, key questions need to be answered. Managers: How to reinforce internal control? How to make the plan for next period? ... 第三十四页，共五十三页。 Users of Accounting Information Internal Reporting Managerial accounting-aimed at serving the decision-making needs of internal users, to help internal users improve the efficiency and effectiveness of an organization in delivering products or services by providing special purpose reports. 第三十五页，共五十三页。 Users of Accounting Information External users - are not directly involved in running the business. Shareholders: Should I invest money to the company or not? Lenders: Should I lend money to the company or not? Suppliers: Should I sell goods to the company on credit? 第三十六页，共五十三页。 Users of Accounting Information External Reporting Financial Accounting-aimed at servicing external users.Its primary objective is to provide external reports c