会计英语阅读资料.pdfVIP

不飞则已，一飞冲天；不鸣则已，一鸣惊人。——《韩非子》

TheNatureofAccounting

Accountingisoftencalledthe“languageofbusiness”.Alanguageisa

meansofsocialcommunicationandinvolvesaflowofinformationfrom

onepersontooneormoreotherpersons.Tobeeffective,thereceiverof

theinformationmustunderstandthemessagethatthesenderintendsto

convey.Accountingusesitsownspecialwordsandsymbolsto

communicatefinancialinformationthatisintendedtobeusefulfor

economicdecision-makingbymanagers,shareholders,creditorsand

manyothers.Asyoustudyaccounting,youmustlearnthemeaningsof

thesewordsandsymbolsifyouwanttounderstandthemessages

containedinfinancialreports.Everyoneinvolvedinbusiness,fromthe

beginningemployeetotopmanager,eventuallyusesaccounting

informationindecision-makingprocess.

Theimportanceofunderstandingaccountinginformationisnot

restrictedtothoseengageddirectlyinbusiness.Manypeoplewithlittle

knowledgeofaccountingmustinterpretaccountingdata.Forexample,

lawyersmustunderstandthemeaningofaccountinginformationifthey

aretorepresenttheirclientseffectively,marketingconsultantsmust

awareofthecostsofdevelopingadvertisingcampaigns,andengineers

andarchitectsmustconsidercostdatawhendesigningequipmentand

buildings.Infact,everypersonengagesintransactionsdealingwiththe

financialaspectsoflife.Thus,accountingplaysasignificantrolein