《澳洲會(huì)計(jì)也瘋狂》ppt課件-全文預(yù)覽
【正文】 ? 月報(bào) ? negative goodwill ? 負(fù)商譽(yù) ? assets ? 凈資產(chǎn) ? cost ? 凈成本 ? ine ? 凈收益 ? ine apportionment ? 利潤分配 ? proceeds ? 凈收入 ? profit ? 凈利潤 ? nonoperating gain ? 營業(yè)外收入 ? nonoperating loss ? 營業(yè)外支出 ? notes payable ? 應(yīng)付票據(jù) ? notes receivable/ receivables ? 應(yīng)收票據(jù) ? objectivity (reliability) principle ? 客觀性原則 ? stablemoary concept ? 貨幣計(jì)量 ? obligee/ creditor ? 債權(quán)人 ? Obligor/ invester ? 債務(wù)人 ? operating expense ? 營業(yè)費(fèi)用 ? operating revenue ? 營業(yè)收入 ? owner 39。 ? 會(huì)計(jì)的要素 ? (Asset) ? (Liability) ? (Owner39。其重點(diǎn)在于報(bào)告財(cái)務(wù)狀況和營運(yùn)狀況。 ? 專業(yè)定義：會(huì)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(duì)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(cè)決策的一種管理活動(dòng) ? 會(huì)計(jì)是對(duì)一個(gè)單位的經(jīng)濟(jì)活動(dòng)進(jìn)行確認(rèn)、計(jì)量和報(bào)告，作出預(yù)測(cè)，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(dòng)。 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(huì)計(jì)定義 ? 拼音 :ku224。 ? ② 擔(dān)任會(huì)計(jì)工作的人員。財(cái)務(wù)會(huì)計(jì) ? 的信息是提供廣泛的用戶。 ? 會(huì)計(jì)的職能主要是反映和控制經(jīng)濟(jì)活動(dòng)過程，保證會(huì)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。 s equity ? 所有者權(quán)益 ? period expense ? 期間費(fèi)用 ? perpetual inventory system ? 永續(xù)盤存制 ? personal property ? 動(dòng)產(chǎn) ? physical inven
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