會(huì)計(jì)英語(yǔ)培訓(xùn)ppt課件-在線(xiàn)瀏覽
2025-02-27 15:41本頁(yè)面
【正文】 blic Accountants ? CICPA – Chinese Institute of Certified Public Accounting ? Different classifications（分類(lèi)、分組） – Financial accounting, managerial accounting, tax accounting – Financial, managerial, taxation, accounting – Private accountants, public accountants, government accountants 2022/2/7 accounting elements and using the accounting equation ? What is accounting equation – Accounting elements – Assets = liabilities + owner”s equity – Net ine ( loss) = revenues – expenses – Assets = liabilities + [owner”s equity +(revenues expenses)] 2022/2/7 ? Effects of transactions on the accounting equation – Every transaction affects at least two items in the accounting equation – The accounting equation remains in balance after each transaction – Revenues and owner investments increase owner’s equity 2022/2/7 ethics in accounting ? Some basic ethical standards – Integrity – Confidentiality – Competence – Objectivity 2022/2/7 Vocabulary （ 1） ? Accounting會(huì)計(jì)、會(huì)計(jì)學(xué) ? Bookkeeping記賬 ,簿記 ,管賬 ? Relevance關(guān)聯(lián)性
環(huán)評(píng)公示相關(guān)推薦
鄂ICP備17016276號(hào)-1