财务英语复习宝典

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1、ChaperoneUnitoneSTUDYOBJECTIVE2Whatisaccounting?•Simplyput,accountingisawidelyusedmeansbywhichwedescribeandmeasuretheresultsofeconomicactivities.•Accountingisaninformationsystemofrecording,interpreting,measuring,andanalyzingeconomicactivities.•Accountingcanbedividedintofinancialaccounting

2、,managementaccounting,andtaxaccounting.STUDYOBJECTIVE2Whatisaccounting?Natureofaccounting:modernaccountinghasbeenaimingatmainlyprovidingfinancialinformation,improvingmanagementandpromotingeconomicefficiencysinceitsbirth.Anaccountingentityisanindividualenterprise,institutionororganization.

3、STUDYOBJECTIVE2Whatisaccounting?Theto-be-dealt-withobjectofaccountingistheeconomicinformationproducedbyeachspecificcapitalactivity.Accountingischaracterizedasaneconomicinformationsystemmainlyprovidingfinancialinformation.TheRoleofAccounting•Decisionmakers(informationusers)useaccountinginf

4、ormationfordifferentpurposes.•---individuals(intheirdailylives)•---businesses(mainlymanagersintheoperation)•---investorsandcreditors•---governmentregulatoryagencies•---taxingauthorities•---nonprofitorganizations•---otherusers(suchas“competitors,clients,suppliers”)STUDYOBJECTIVE3Whatisther

5、oleofaccountinginbusiness?•Thesimplestanswertothisquestionisthataccountingprovidesinformationformanagerstouseinoperatingthebusiness.•Inaddition,accountingprovidesinformationtootherstakeholderstouseinassessingtheeconomicperformanceandconditionofthebusiness.STUDYOBJECTIVE3Whatistheroleofacc

6、ountinginbusiness?•Inageneralsense,accountingcanbedefinedasaninformationsystemthatprovidesreportstostakeholdersabouttheeconomicactivitiesandconditionofabusiness.•Youmaythinkofaccountingasthe“languageofbusiness”.Thisisbecauseaccountingisthemeansbywhichbusinessinformationiscommunicatedtothe

7、stakeholders.STUDYOBJECTIVE4AccountingTheoryAccountingfromauser’sperspective•Manypeoplethinkofaccountingassimplyahighlytechnicalfieldpracticedonlybyprofessionalaccountants.Inreality,nearlyeveryoneusesaccountinginformationdaily.•Accountinginformationisthemeansbywhich