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ID:57294009
大小:646.00 KB
页数:48页
时间:2020-08-10
《会计英文教材第一集课件.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、INTERMEDIATEACCOUNTING6thEDITIONLannyG.ChasteenRichardE.FlahertyMelvinC.O’Connor1FINANCIALREPORTING2LearningObjectivesDescribethepurposeoffinancialreportingandidentifytheprimaryfinancialstatements.ExplainthefunctionofaccountingstandardsanddescribetheroleoftheFASBinsettingthesestandardsint
2、heUnitedStates.RecognizetheimportancetofinancialreportingoftheSEC,AICPA,AAA,andIRS.3LearningObjectivesRealizethegrowingimportanceandrelevanceofinternationalaccountingissuestothepracticeofaccountingintheUnitedStatesandunderstandtheroleoftheIASCininternationalaccountingstandardsetting.Under
3、standthesignificanceoftheFASB’sconceptualframeworkinoutliningthequalitiesofgoodaccountinginformation,definingtermssuchasassetandrevenue,andprovidingguidanceaboutappropriaterecognition,measurement,andreporting.4LearningObjectivesIdentifycareeropportunitiesrelatedtoaccountingandfinancialrep
4、ortinginthefieldsofpublicaccounting,corporateaccounting,financialanalysis,banking,andconsulting.5DefinitionforAccounting“Accountingisaserviceactivity.Itsfunctionistoprovidequantitativeinformation,primarilyfinancialinnature,abouteconomicentitiesthatisintendedtobeusefulinmakingeconomicdecis
5、ions--inmakingreasonedchoicesamongalternativecoursesofaction.”(APB4.40).6Accountingprovidesavitalserviceintoday’sbusinessenvironment.Accountingisconcernedprimarilywithquantitativefinancialinformationthatisusedinconjunctionwithqualitativeevaluationsinmakingjudgments.DefinitionforAccounting
6、Keyfeaturesofthisdefinition:7Accountinginformationisusedinmakingdecisionsabouthowtoallocatescarceresources.Althoughaccountantsplacemuchemphasisonreportingwhathasalreadyoccurred,thispastinformationisintendedtobeusefulinmakingeconomicdecisionsaboutthefuture.DefinitionforAccountingKeyfeature
7、softhisdefinition:8UsersofAccountingInformationAllpartiesinterestedinthefinancialhealthofacompanyarecalledstakeholders.9UsersofAccountingInformationInternalusers,whomakedecisionsdirectlyaffectingtheinternaloperationsoftheenterprise.Externalusers,whomakedecisionsconc
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