会计学原理笔记VIP专享VIP免费

第⼀章经济活动中的会计chapter1accountinginbusiness1-1会计的重要性importanceofaccounting【会计】是确认、记录、传递有关组织经营活动信息的信息系统和计量系统Accountingisaninformationsystemandmeasurementsystemthatidentifies,recordsandcommunicatesinformationaboutanorganization’sbusinessactivities【确认】选择交易和事项identify：selecttransactionandevents「选择和企业相关的交易和事项」【记录】输⼊、计量和分类record：input，measureandlog「按照时间先后顺序记录交易和事项发⽣的⾦额」【传递】编制、分析和解释会计报表communicate：prepare，analyzeandinterpret「编制会计报表并对其加以分析和解释」【薄记】指以⼿⼯或电⼦⽅式记录经济交易或会计事项，仅仅是会计的⼀个组成部分recordkeeping/bookkeeping：therecordingoftransactionsandevents,eithermanuallyorelectronically.「Thisisjustonepartofaccounting.」1-1会计信息使⽤者usersofaccountinginformation*分为两类：外部信息使⽤者和内部信息使⽤者*【外部信息使⽤者】【内部信息使⽤者】externalusersinternalusers•消费者•债权⼈•经理/⾼管•销售⼈员consumergrouplenders/creditorsoffices/executivessalesstaff•股东•外部审计⼈员•管理⼈员•预算管理⼈员shareholdersexternal/independentauditorsmanagersbudgetoffices•政府部⻔•顾客•内部审计⼈员•主计⻓governmentscustomersinternalauditorscontrollersvv•普通员⼯/⼯会•董事nonexecutiveemployee/laborunitsdirectors•供应商•监管机构suppliersregulators•经纪⼈•商业媒体brokersbusinesspress•地⽅检察官•FBI和IRSdistrictattorney1.外部信息使⽤者：不直接参与企业经营并且获取企业信息的渠道有限externalusersofinformationdonotdirectlyruntheorganizationandhavelimitedaccesstoitsaccountinginformation「通⽤财务报表是指可供外部信息使⽤者⽤于多种⽤途的外部财务报表」「general-purposereferstothebroadrangeofpurposesforwhichexternalusersrelyonthesestatements」2.内部信息使⽤者：直接参与企业经营的⼈internalusersofinformationdirectlymanageandoperatetheorganization「内部报表是为了满⾜内部信息使⽤者的特殊需要⽽编制的」「internalreportsaredesignedwiththespecialneedsofinternalusersinmind.」1-2会计职业机会OpportunitiesinAccounting*分为四⼤领域：财务、管理、税务和会计相关领域*Accountinghasfourbroadareasofopportunities:financial,managerial,taxation,andaccounting-related.1.财务会计：编制报表、分析、审计、制定政策、咨询、规划、犯罪调查financial：preparation，analysis，auditing，regulatory，consulting，planning，criminalinvestigation2.管理会计：普通会计、成本会计、编制预算、内部审计、咨询、主计⻓、出纳、战略managerial：generalaccounting，costaccounting，budgeting，internalauditing，consulting，controller，treasurer，strategy3.税务会计：编制报表、规划、制定政策、调查、咨询、执⾏、法律服务、房地产规划taxation：preparation，planning，regulatory，investigations，consulting，enforcement，legalservices，estateplans4.会计相关领域：市场调研⼈员、系统设计⼈员、合并服务、商业评价、法务会计、诉讼服务、债权⼈、咨询师、分析师、贸易者、董事、保险商accounting-related：marketresearchers，systemsdesigners，mergerservices，businessvaluation，forensicaccounting，litigationsupport，lenders，consultants，analysts，traders，directors，underwriters1-2会计基本原则FUNDAMENTALSOFACCOUNTING「会计是按照⼀定的原则、准则、概念和假设来提供信息的」Accountingisguidedbyprinciples,standards,concepts,andassumptions.2-1职业道德Ethics【会计的⽬标是为决策提供有⽤的信息】Thegoalofaccountingistoprovideusefulinformationfordecisions.1.职业道德：是⽤来判断对错的各种信念，是被⼴泛接受的⽤来判断⼀...