會計專業(yè)外文翻譯7-會計審計-展示頁
2025-01-31 07:12本頁面
【正文】 eration Executive 大連交通大學(xué)愛恩國際學(xué)院畢業(yè)設(shè)計（論文）外文翻譯 4 anizations of all types. Figure 2 illustrates the role of accounting in business. The process starts and ends with people making decisions. ＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿ ＿＿＿＿＿ ＿＿＿＿＿ Figure 2 The Accounting System: The Flow of Information Decision Makers 1) The User of Accounting Information Decision makers need information. The more important the decision, the greater the need for information. Virtually all business and most individuals keeps accounting records to aid in making decisions. 2) Individuals People such as you use accounting information to manage bank accounts, evaluate job prospects, make investments, and decide whether to rent or buy a house. Harold Nix, one of the Texas tobacco lowers, uses accounting information to manage his law office. 3) Businesses Business managers use accounting information to set goals for their anizations, to evaluate progress toward those goals, and to take corrective action if necessary. Decisions based on accounting information may include which building to purchase, how much merchandise to keep on hand, and how much case to borrow. 4) Investors Investors provide the money a business needs to begin operations. To decide whether to invest in a pany, potential investors evaluate what ine they can expect from their investment. This means analyzing the financial statements of the business and keeping up with developments in the business press—for example, The Wall Street Journal and Business Week. 1. people make decisions transactions occur prepare reports to show the result of their operations 大連交通大學(xué)愛恩國際學(xué)院畢業(yè)設(shè)計（論文）外文翻譯 5 5) Creditors Before making a loan, creditors (lenders) such as banks determine the borrower’s ability to meet scheduled payments. This evaluation includes a report on the borrower’s financial position and a prediction of future operations, both of which are based on accounting information. To borrow from a bank before striking it rich, Harold Nix probably had to document his ine and financial position. 6) Government Regulatory Agencies Most anizations face government regulation. For example, the Securities and Exchange Commission (SEC), a federal agency, requires businesses to disclose certain financial information to the investing public. 7) Taxing Authorities Local, state, and federal government levy taxes on individuals and businesses. Ine tax is figured using accounting information. Businesses determine the sales tax they owe from accounting records that show how much they have sold. 8) Nonprofit Organization Nonprofit anizations—such as churches, hospitals, government agencies, and colleges—use accounting information in much the same way that profitoriented businesses do. 9) Other Users Employees and labor unions make wage demands based on employers’ reported ine. Consumer groups and the general public are also interested in the amount of ine businesses earn. Newspapers report “improved profit pictures” for panies as the nation emerges from economic downturns. Such news, based on accounting information, has an effect on our standard of living. Financial Accounting and Management accounting Users
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