會(huì)計(jì)學(xué)雙語(yǔ)教程part1第1 5章1概述

PartIFundamentalAccounting基礎(chǔ)會(huì)計(jì)

Chapter1OverviewofAccounting第1章

會(huì)計(jì)概述會(huì)

計(jì)

學(xué)

雙

語(yǔ)

教

程

Accouting

（2011版）

清華大學(xué)出版社第1章會(huì)計(jì)概述2會(huì)計(jì)是一門(mén)商業(yè)語(yǔ)言。本章介紹了會(huì)計(jì)入門(mén)學(xué)習(xí)的基本概念——會(huì)計(jì)的本質(zhì)和會(huì)計(jì)系統(tǒng)，了解會(huì)計(jì)的種類(lèi)：財(cái)務(wù)會(huì)計(jì)、管理會(huì)計(jì)，還有稅務(wù)會(huì)計(jì)。西方會(huì)計(jì)（以美國(guó)會(huì)計(jì)為例）遵從于公認(rèn)會(huì)計(jì)準(zhǔn)則（GAAP）的一般框架，按照GAAP準(zhǔn)則的要求將企業(yè)的經(jīng)營(yíng)和投融資活動(dòng)報(bào)告成財(cái)務(wù)報(bào)表信息并披露。本章將介紹GAAP的基本概念，對(duì)GAAP的進(jìn)一步了解將在下一章介紹。章前導(dǎo)讀LearningObjectives學(xué)習(xí)目標(biāo)第1章會(huì)計(jì)概述3LO1 Explainthenatureofaccounting.LO2 Discussaccountingasthelanguageofbusinessandtheroleofaccountinginformationinmakingeconomicdecisions.LO3 DiscussthecontentsofGAAP.1.1NatureofAccounting會(huì)計(jì)的本質(zhì)第1章會(huì)計(jì)概述4Accounting

istheprocessofrecording,classifyingandcommunicatingfinancialinformationconcerningtheeconomicactivityofanenterprise.會(huì)計(jì)是進(jìn)行企業(yè)經(jīng)濟(jì)業(yè)務(wù)的記錄、分類(lèi)和傳遞財(cái)務(wù)信息的過(guò)程。accountingisthelanguageofbusiness.會(huì)計(jì)是一門(mén)商業(yè)語(yǔ)言。1.2AccountingSystem會(huì)計(jì)系統(tǒng)第1章會(huì)計(jì)概述5Accountingisaninformationsystemthatidentifies,measuresandrecordsbusinessactivities,processestheinformationofthoseactivitiesintoreportsandfinancialstatements,andcommunicatesthesefindingstodecision-makers.會(huì)計(jì)是一個(gè)鑒別、計(jì)量和記錄經(jīng)濟(jì)業(yè)務(wù)，將會(huì)計(jì)信息轉(zhuǎn)為財(cái)務(wù)報(bào)表和報(bào)告，并將這些結(jié)果傳遞給決策者的信息系統(tǒng)。Goodaccountingsystemsaredesignedtomeetthedifferentneedsofvarioususers.Financialaccountingreportsaredesignedforexternalusebyawidevarietyofusers.1.3GenerallyAcceptedAccountingPrinciples(GAAP)公認(rèn)會(huì)計(jì)準(zhǔn)則第1章會(huì)計(jì)概述6Thegeneralacceptanceofanaccountingprincipleusuallydependsonhowwellitmeetsthreecriteria:relevance,objectivityandfeasibility.公認(rèn)會(huì)計(jì)準(zhǔn)則要求滿(mǎn)足三個(gè)標(biāo)準(zhǔn)：相關(guān)性、客觀性和可行性。1.3GenerallyAcceptedAccountingPrinciples(GAAP)公認(rèn)會(huì)計(jì)準(zhǔn)則第1章會(huì)計(jì)概述7GAAPprovidesthegeneralframeworkfordeterminingwhatinformationisincludedinfinancialstatementsandhowthisinformationistobepresented.公認(rèn)會(huì)計(jì)準(zhǔn)則是體現(xiàn)財(cái)務(wù)報(bào)表需要提供哪些信息并且如何披露這些信息的一般概念框架。SummaryofLearningObjectives

學(xué)習(xí)目標(biāo)小結(jié)第1章會(huì)計(jì)概述8LO1 Explainthenatureofaccounting.LO2 Discussaccountingasthelanguageofbusin