会计学双语教程课件-第1章 会计概述.pptVIP

第1章 会计概述 清华大学出版社 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting Part I FundamentalAccounting 基础会计 Chapter 1 Overview of Accounting 第1章 会计概述 会 计 学 双 语 教 程 Accouting （2011版） 清华大学出版社 第1章 会计概述 * 会计是一门商业语言。本章介绍了会计入门学习的基本概念——会计的本质和会计系统，了解会计的种类：财务会计、管理会计，还有税务会计。西方会计（以美国会计为例）遵从于公认会计准则（GAAP）的一般框架，按照GAAP准则的要求将企业的经营和投融资活动报告成财务报表信息并披露。本章将介绍GAAP的基本概念，对GAAP的进一步了解将在下一章介绍。 章前导读 Learning Objectives 学习目标 第1章 会计概述 * LO1 Explain the nature of accounting. LO2 Discuss accounting as the language of business and the role of accounting information in making economic decisions. LO3 Discuss the contents of GAAP. 1.1 Nature of Accounting 会计的本质 第1章 会计概述 * Accounting is the process of recording, classifying and communicating financial information concerning the economic activity of an enterprise. 会计是进行企业经济业务的记录、分类和传递财务信息的过程。 accounting is the language of business. 会计是一门商业语言。 1.2 Accounting System 会计系统 第1章 会计概述 * Accounting is an information system that identifies, measures and records business activities, processes the information of those activities into reports and financial statements, and communicates these findings to decision-makers. 会计是一个鉴别、计量和记录经济业务，将会计信息转为财务报表和报告，并将这些结果传递给决策者的信息系统。 Good accounting systems are designed to meet the different needs of various users. Financial accounting reports are designed for external use by a wide variety of users. 1.3 Generally Accepted Accounting Principles(GAAP) 公认会计准则 第1章 会计概述 * The general acceptance of an accounting principle usually depends on how well it meets three criteria: relevance, objectivity and feasibility. 公认会计准则要求满足三个标准：相关性、客观性和可行性。 1.3 Generally Accepted Accounting Principles(GAAP) 公认会计准则 第1章 会计概述 * GAAP provides the general framework for determining what information is included in financial statements and how this information is to be presented. 公认会计准则是体现财务报表需要提供哪些信息并且如何披露这些