会计是计量企业经济活动.docVIP

1.accounting?is?the?system?that?measures?business?activities,?processes?that?information?into?reports,?and?communicates?the?results?to?decision-makers.?会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。?2.managers?of?businesses?and?other?users?use?accounting?information?to?set?goals?for?their?organizations,?to?evaluate?progress?toward?those?goals,?and?to?take?corrective?action?if?necessary.?企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。?3、accounting?may?be?divided?into?two?parts:financial?accounting?and?management?accounting.?会计可以分为财务会计与管理会计两部分。?4、management?accounting,?or?managerial?accounting,?provides?information?mainly?to?management?of?a?firm,?analyzing?individual?and?specific?problems?for?decision?making?in?various?departments?of?a?business.?管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。?5、in?contrast,?financial?accounting?is?related?to?preparation?of?reports?and?statements?for?users?both?inside?and?outside?a?firm.?与管理会计不同，财务会计编制财务报表，既为企业内部使用，又提供给企业外部各界使用。?6、accounting?may?be?defined?as?a?process?of?identifying,?measuring?and?communicating?economic?information?to?permit?informed?judgements?and?decisions?by?users?of?information.?会计可被定义为一种确认、计量和沟通经济信息的过程，它被用来对用户提供信息，作出判断，进行决策。?7、Among?the?wide?range?of?users?of?financial?accounting?are?management?of?a?business,?investors,?creditors,?governmental?organizations,?Securities?and?Exchange?Commission,?trade?unions,?insurance?companies,?financial?analysts?and?consulting?institutions?and?so?on.?财务会计信息提供给广泛的用户，包括企业的管理层、投资者、债权人、政府机构、证券交易委员会、工会、保险公司、财务分析与咨询机构等。?8、the?rules?that?govern?how?accountants?measure,?process,?and?communicate?financial?information?fall?under?the?heading?GAAP,?which?stands?for?gernerally?accepted?accounting?principles.?指导会计去计量、处理并交流财务信息的规范，被称为一般公认会计原则。?8、the?most?basic?tool?of?accounting?is?the?accounting?equation,?which?presents?the?resources?of?the?business?and?the?claim?to?those?resources.?会计最基本的工具就是会计方程式，它反映企业拥有的经济资源及对该资源的求偿权。?9、f