英文版基礎(chǔ)會(huì)計(jì)學(xué)ppt課件-在線瀏覽
2025-02-24 18:36本頁(yè)面
【正文】 coalition of economic men。 ?When does REMM quit from a firm? ? Seek different chance to maximize his own interests。 ? 911 and the increase of trusting cost。 ? They know that they have to。 13 The Value of Accounting ? Historically, REMMs have created and experimented numerous ways。 → It is suitable to all kinds of firms, → No matter of their size, → No matter of the geographic locations。 14 The Evolution of Accounting ? Now that accounting is connected with human nature and trusting issue, we may trace the history of accounting to the early days of human beings, or Primitive Society。 15 ?Sumer and CUNEIFORM ?Phoenician and ALPHABET 16 The Evolution of Accounting ? Why do our ancestors invent Alphabet? ? To build trusting via enhanced memory。 ? 3200 BC Writing developed as an extension of the accounting system in Babylon。 ? A tool to help to maintain the trusts。 18 The Evolution of Accounting ?The birth of doubleentry bookkeeping。 ?Another story ? The Crusaders (10951270)。 ? DEB: the symbol of accounting science。 ? The most mon users: outside of the reporting entity。 ?Financial Accounting is also called External Accounting。 ? Business profiting model is changed。 → Now, buy raw materials, manufacture into products and sell out。 ? Cost Accounting is “invented”。 ? More plicated business activities。 ? Much larger business scale。 ?Management Accounting is “invented”。 ?The developing of capital market raises two issues: ? Effective ways to raise and allocate capital。 ? We have Corporate Finance and Auditing subjects respectivel
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