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ACCOUNTINGINBUSINESSChapter1
Identifying
SelecttransactionsandeventsRecordingInput,measureandclassifyCommunicatingPrepare,analyzeandinterpretImportanceofAccountingAccountingC1
UsersofAccountingInformation会计信息的使用者ExternalUsersLendersShareholders GovernmentsConsumerGroupsExternalAuditorsCustomersInternalUsersManagersOfficers/DirectorsInternalAuditorsSalesStaffBudgetOfficersControllersC2
UsersofAccountingInformationExternalUsersFinancialaccountingprovidesexternaluserswithfinancialstatements.财务会计InternalUsersManagerialaccountingprovidesinformationneedsforinternaldecisionmakers.管理会计C2
IdentifyethicalconcernsAnalyzeoptionsMakeethicaldecisionUsepersonalethicstorecognizeethicalconcern.Considerallgoodandbadconsequences.Choosebestoptionafterweighingallconsequences.Ethics-AKeyConcept
道德C4
Financialaccountingpracticeisgovernedbyconceptsandrulesknownasgenerallyacceptedaccountingprinciples(GAAP).GenerallyAcceptedAccountingPrinciples公认会计准则RelevantInformation相关Affectsthedecisionofitsusers.ReliableInformation可靠Istrustedbyusers.ComparableInformation可比较Ishelpfulincontrastingorganizations.C5
TheSecuritiesandExchangeCommissionisthegovernmentgroupthatestablishesreportingrequirementsforcompaniesthatissuestocktothepublic.证券交易委员会SettingAccountingPrinciples
制定会计准则FinancialAccountingStandardsBoardistheprivategroupthatsetsbothbroadandspecificprinciples.财务会计准则委员会TheInternationalAccountingStandardsBoard(IASB)issuesInternationalFinancialReportingStandardsthatidentifypreferredaccountingpracticestocreateharmonyamongaccountingpracticesofdifferentcountries.国际会计准则委员会C5
PrinciplesandAssumptionsofAccounting会计假设和原则CostPrinciple成本Accountinginformationisbasedonactualcost.Actualcostisconsideredobjective.RevenueRecognitionPrinciple收入确认Recognizerevenuewhenitisearned.Proceedsneednotbeincash.Measurerevenuebycashre
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