会计英语阅读资料.pdfVIP

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TheNatureofAccounting

Accountingisoftencalledthe“languageofbusiness”.Alanguageisa

meansofsocialcommunicationandinvolvesaflowofinformationfrom

onepersontooneormoreotherpersons.Tobeeffective,thereceiverof

theinformationmustunderstandthemessagethatthesenderintendsto

convey.Accountingusesitsownspecialwordsandsymbolsto

communicatefinancialinformationthatisintendedtobeusefulfor

economicdecision-makingbymanagers,shareholders,

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