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1、---1. Accountingisaninformationandmeasurementsystemthatidentifies,records,andcommunicatesrelevant,reliable,andcomparableinformationaboutanorganization'sbusinessactivities. 2. Bookkeepingistherecordingoftransactionsandeventsandisonlypartofaccounting. 3.
2、Anaccountinginformationsystemcommunicatesdatatohelpbusinessesmakebetterdecisions. 4. Managerialaccountingistheareaofaccountingthatprovidesinternalreportstoassistthedecisionmakingneedsofinternalusers. 5. Internaloperatingactivitiesincluderesearchanddeve
3、lopment,distribution,andhumanresources. 6. Theprimaryobjectiveoffinancialaccountingistoprovidegeneralpurposefinancialstatementstohelpexternalusersanalyzeandinterpretanorganization'sactivities. 7. Externalauditorsexaminefinancialstatementstoverifythatthey
4、arepreparedaccordingtogenerallyacceptedaccountingprinciples. 8. Externalusersincludelenders,shareholders,customers,andregulators. 9. Regulatorsoftenhavelegalauthorityovercertainactivitiesoforganizations. 10. Internalusersincludelenders,shareholders,broker
5、sandmanagers. 11. Opportunitiesinaccountingincludeauditing,consulting,marketresearch,andtaxplanning. 12. Identifyingtheproperethicalpathiseasy. 13. TheSarbanes-OxleyAct(SOX)requireseachissuerofsecuritiestodisclosewhetherishasadoptedacodeofethicsforitssen
6、iorfinancialofficersandthecontentsofthatcode. 14. Thefraudtriangleassertsthattherearethreefactorsthatmustexistforapersontocommitfraud;thesefactorsareopportunity,pressure,andrationalization. 15. TheSarbanes-OxleyAct(SOX)doesnotrequirepubliccompaniestoappl
7、ybothaccountingoversightandstringentinternalcontrols. 16. Apartnershipisabusinessownedbytwoormorepeople. 17.Ownersofacorporationarecalledshareholdersorstockholders. 18.Inthepartnershipformofbusiness,theownersarecalledstockholders. 19. Thebalancesheetsho
8、wsacompany’snetincomeorlossduetoearningsactivitiesoveraperiodoftime. 20. TheFinancialAccountingStandardsBoardistheprivategroupthatsetsbothbroadandspecificaccountingprinciples. 21. Thebusinessentityprinciplemeansthat
