论会计环境对会计确认与计量的影响(英文版)VIP免费

ContentsAbstract………………………………………………………………………………IIntroduction…………………………………………………………………………ⅡEfficientAccountingSystems………………………………………………………1Chapter1Accounting………………………………………………………………11.1Thedecisionofaccounting………………………………………………………21.2Thefunctionsofaccounting………………………………………………………4Chapter2Accountingenvironment…………………………………………………72.1Thegoalofaccountantisthestartingpointinwhichaccountingenvironmentaffectstheaccountinginformationsystem……………………………………………92.2Accountingassumedrevealscloselinkbetweenaccountinganditsinterdependentexternalenvironment…………………………………………………………………102.3Accountingstandardsdisclosetherequestofaccountingenvironmenttoaccountinginformation………………………………………………………………13Chapter3Accountingsystem………………………………………………………15Conclusion…………………………………………………………………………30References…………………………………………………………………………31Thanks………………………………………………………………………………32EfficientAccountingSystemsTheexistenceanddevelopmentofeverythingareundercertainenvironmentalconditions.Accounting,asoneofthemostimportantpracticeofhumanactivitiesisnotacasesoutside.Accountingenvironmenthavethebasesenseforthesmoothconductoftheactivitiesofaccounting,whilevariousaccountingenvironmentalfactorswillhaveisolatedimpactontotalactivityoftheaccountingsystem.Thestudyofthestructureoftheaccountingenvironmentsystemandtherelationsbetweenthevariouselementsinthissystemmadeustobemuchmorerealisticinthisareaofaccountingtheoryandpractice,tobuildaharmoniousEnvironmentalSystemforcleardirection,soastopromotetheaccountingcauseofsustainabledevelopment.Chapter1Accounting1.1ThedecisionofaccountingAccountingisoneofthefastestgrowingfieldsinthemodernbusinessworld.Everynewshore,school,restaurant,orfillingstationindeed,anynewenterpriseofanykindincreasesthedemandforaccountants.Consequently,thedemandforaccountantsisgenerallymuchgreaterthanthesupply.Governmentofficialoftenhavealegalbackground:similarly,themenandwomeninmanagementoftenhaveabackgroundinaccounting.Theyareusuallyfamiliarwiththemethodologyoffinanceandfundamentalsoffiscalandbusinessadministration.Today’saccountantsareasdiverseastheirjobassignments.Accountantsmaybemaleorfemale,outgoingorconservative,buttheyareallanalytical.Theymayhavebackgroundsinarthistoryorcomputerprogramming.Theycomefromeveryethnicandculturalbackground.Theaccountingbackgroundscanopendoorstomostlinesofbusiness.Inshort,accountingdealswithallfacetsofanorganization—purchasing,manufacturing,marketing,anddistribution.Thisiswhyaccountingprovidessuchanexcellentbasisforbusinessexperience.Accountingisaninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.1.2ThefunctionsofaccountingOneofthemostimportantfunctionsofaccountingistoaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperationstoitsinterestedusers.Theseusersincludemanagers,stockholders,banksandothercreditors,governmentalagencies,investmentadvisors,andthegeneralpublic.Forexample,stockholdersmusthaveanorganization’sfinancialinformationinordertomeasureitsmanagement’sperformanceandtoevaluatet...