英文版基礎(chǔ)會計學ppt課件(已修改)
2025-01-19 18:36 本頁面
【正文】 Lesson 1 Introduction To Accounting Task Team of FUNDAMENTAL ACCOUNTING Business School, Sun Yatsen University 2 Outline ?The nature of firm。 ?The value of accounting。 ?The Evolution of accounting。 ?Accounting: A bird view 3 Opening Story ?Everyone here is supposed to know the Outlaws of the Marsh。 ?Question I: ? Who plays the role of “CFO” of the Marsh Mountain Liang? → There are two。 4 Opening Story ? Some other positions related to accounting。 5 Opening Story ? Question II: ? Why does the Marsh Mountaion Liang need such positions as CFO and Chief Controller? ? We must know that the title of SHUIHUZHUAN is also translated as All Men are Brothers. 6 The Value of Accounting ? Why does accounting exist in every anization? ? I explain this question in another way: what kind of unique value does accounting possess? ? The value must be fundamental and the society could not go without。 ? Another way to explain: Darwinism。 ? Natural selection and the fittest survive。 7 The Nature of Firm ?Although every anization needs accounting, we just talk about enterprise accounting for simplicity。 ?What is the nature of firm? ?We discuss about human nature first。 8 The Nature of Man ?Ethic Man。 ? Human Nature: Virtue vs. Evil。 ? Confucis vs. Hsun Tzu ?Economic Man。 ? There is no ethics concept in Economists’ dictionary。 → It is not from the benevolence of the butcher, the brewer, or the baker that expect our dinner, but from their regards their own interest. (Adam Smith)。 9 The Nature of Man ? We need a
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