澳洲會計(jì)也瘋狂ppt課件(已修改)
2025-01-19 16:35 本頁面
【正文】 Accounting principles is a course that introduces students to the fundamentals of financial accounting and managerial accounting. Financial accounting is the field of accounting that provides economics and financial information for external users, such as investors and creditors. Managerial accounting provides economic and financial information for internal users, for instance marketing managers, production supervisors, finance directors and pany officers. This course deals mainly with accounting cycle, recording process, accounting for merchandising, financial statement analysis, job order cost accounting, process cost accounting, costvolumeprofit relationship, budgetary planning, and performance evaluation. ? 會計(jì)定義 ? 拼音 :ku224。i j236。 ? 英語 :accounting ? 詞典定義：① 監(jiān)督和管理財(cái)務(wù)的工作，主要內(nèi)容有填制各種記賬憑證 ? ，處理賬務(wù)，編制各種有關(guān)報表等。 ? ② 擔(dān)任會計(jì)工作的人員。 ? 專業(yè)定義：會計(jì)是以貨幣為主要計(jì)量單位，采用一系列專門的方法和程 ? 序，對經(jīng)濟(jì)交易或事項(xiàng)進(jìn)行連續(xù)、系統(tǒng)、綜合地核算和監(jiān)督，提供經(jīng)濟(jì)信息 ? ，參與預(yù)測決策的一種管理活動 ? 會計(jì)是對一個單位的經(jīng)濟(jì)活動進(jìn)行確認(rèn)、計(jì)量和報告，作出預(yù)測，參與 ? 決策，實(shí)行監(jiān)督，旨在實(shí)現(xiàn)最佳經(jīng)濟(jì)效益的一種管理活動。 ? 會計(jì)可分財(cái)務(wù)會計(jì)和管理會計(jì)兩部分。 ? 財(cái)務(wù)會計(jì)：編制財(cái)務(wù)報表，為企業(yè)內(nèi)部和外部用戶提供信息。財(cái)務(wù)會計(jì) ? 的信息是提供廣泛的用戶。其重點(diǎn)在于報告財(cái)務(wù)狀況和營運(yùn)狀況。 ? 管理會計(jì)：主要是對企業(yè)的管理層提供信息，作為企業(yè)內(nèi)部各部門進(jìn)行 ? 決策的依據(jù)。沒有標(biāo)準(zhǔn)的模式、不受會計(jì)準(zhǔn)則的控制。 ? 會計(jì)的職能主要是反映和控制經(jīng)濟(jì)活動過程，保證會計(jì)信息的合法、真 ? 實(shí)、準(zhǔn)確和完整，為管理經(jīng)濟(jì)提供必要的財(cái)務(wù)資料，并參與決策，謀求最佳 ? 的經(jīng)濟(jì)效益。 ? 會計(jì)的要素 ? (Asset) ? (Liability) ? (Owner39。s Equity) ? (Profit) My feeling on Accounting English Accounting language is one of the skills that we need to have when .we practice daily accounting in business. My feeling of Accounting English is that the language is accurate and specific. However, it is also a little bit hard for me to learn it. Accounting language should be specificly accurate, because transactions that occur in business should be recorded clearly. It requires the users must be extremely careful when preparing any reports or recording any transactions in b
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