會計英語培訓(xùn)ppt課件-文庫吧資料
2025-01-16 15:41本頁面
【正文】 tors, government, labor unions, and general public – Accounting information 2022/2/7 forms of anization ? Sole proprietorship（獨資企業(yè)） – Owned by one individual – Not a legal entity, unlimited liability ? Partnership（合伙企業(yè)） – Differ from a sole proprietorship in that in has more than one owner ? Corporation（公司） – Incorporated under local law as a separate entity（ 單獨實體） – Limited liability, shares or stick 2022/2/7 the framework for the preparation and presentation of financial statements ? The need for a harmonization（調(diào)和、融合） of accounting standards – Different countries have different accounting models – International accounting standard mittee (經(jīng)： IASC) – International accounting standard board (美： IASB) 2022/2/7 ? Framework for the preparation and presentation of financial statements – Objectives of financial statements and underlying assumptions（會計基本假設(shè)） – Qualitative characteristics of financial statements – Elements of financial statements – Concepts(
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