英文版基礎(chǔ)會計(jì)學(xué)ppt課件-文庫吧資料
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【正文】 → Originally, buy low, sell high。 20 The Evolution of Accounting ?Industrial revolution and modern mass manufacturing process。 ? GAAP: the symbol of the conversion。 19 The Evolution of Accounting ?From Bookkeeping to Financial Accounting ? Capital market: accounting information is widely circulated。 ? Italian modity economy, developed bank business。 ? A. C. Littleton on the birth of DEB。 ? Alphabet, numeric and anizational control。 ? A British accounting scholar claimed: ? Phoenician invented ALPHABET for the sake of accounting. 17 The Evolution of Accounting ?The primitive stage of accounting。 ? This is the right value of Accounting. ? Chronology of spelling by Steve Bett。 ? the Incas and Quipu。 → No matter of ownership。 ? Accounting is proven to be costeffective。 ? The problem is how。 ?REMMs have to find efficient ways to develop and maintain trust。 ?When we define human being as REMM, we have to solve the fundamental issue: ? How does REMM trust each other? 12 The Value of Accounting ?Without trust, we could not have even a family, let alone a firm。 11 The Nature of Firm ?On the coalition of economic men: ?Why does REMM join a firm? ? Maximization of his own interests。 ? Economic Darwinism。 ? A nexus of contracts。 ? Michael Jensen and William Meckling ? REMM → Resourceful, → Evaluator, → Maximizer, → Model. 10 The Nature of Firm ?Classical theories。 9 The Nature of Man ? We need a pound analytical tool。 ? There is no ethics concept in Economists’ dictionary。 ? Human Nature: Virtue vs. Evil。 ?What is the nature o
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