《管理会计课前回顾》PPT课件

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1、AccountingReview会计回顾PowerofAccountingAccountingisasystemthatIdentifies,Measures，Records,CommunicatesinformationthatisRelevant,Reliable,Consistent,Comparabletohelpusersmakebetterdecisions会计是对经济活动进行确认、记录、传递相关的、可靠的、可比较的会计信息，为使用者制定决策服务的信息系统。BusinessProfitRevenues:Amountsearnedfromsellingproductsorserv

2、ices收入指企业在销售商品、提供劳务或让渡资产使用权时形成的经济利益的总流入．Expenses:Costsincurredwithrevenues费用指企业为获得收入而发生的的各项支出，即为获取收入而支付的代价．Revenues-Expenses=Profit/LossFocusofAccounting会计的本质IdentifyingEconomicEventsRecordingEconomicEventsReportingandAnalyzingEconomicEventsAccountingandTechnology会计与技术Reducestime,effortandcostofr

3、ecord-keepingImprovesclericalaccuracyChangesthewaywestore,processandsummarizelargemassesofdataFormsofOrganization企业的组织形式Business:SoleProprietorshipPartnershipCorporationNon-businessUsersofAccountingInformation会计信息的使用者InternalUsers内部使用者Managers,Officers,InternalAuditorsSalesManagers,BudgetOfficersC

4、ontrollerExternalUsers外部使用者Lenders,Shareholders,Government,LaborUnions,ExternalAuditors,CustomersFinancialAccountingandManagerialAccounting财务会计与管理会计Financialaccountingistheareaofaccountingaimedatservingexternalusers.Itsprimaryobjectiveistoprovideexternalreportscalledfinancialstatementstohelpusersa

5、nalyzeanorganization’sactivities.Managerialaccountingistheareaofaccountingaimedatservingthedecision-makingneedsofinternalusers.Itprovidesspecialpurposereportscustomizetomeettheinformationneedsofinternalusers.generalaccounting,costaccounting,budgeting,internalauditing,managementconsultingFinancialS

6、tatements财务报表Financialstatementsreportonthefinancialperformanceandconditionofanorganization.财务报表用于反映企业的财务状况和经营成果.TherearefourmajorfinancialstatementsIncomeStatement损益表BalanceSheet资产负债表StatementofOwner’sEquity所有者权益变动表StatementofCashFlows现金流量表Abalancesheetreportsonanorganization’sfinancialpositionat

7、apointintime资产负债表是用于反映企业有某一特定时点的财务状况的财务报表。它是静态报表。Theincomestatement,statementofowner’sequityandstatementofcashflowsreportonperformanceoveraperiodoftime损益表、所有者权益变动表和现金流量表用于反映企业在某一期间里的经营成果、所有者权益变动情况和现金流动情况，它们是动态报表。