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1、KeytotheExercisesintheTexts　237KeytotheExercisesintheTextsPartOneABriefIntroductionUnit1I.AnswerstotheDiscussionQuestions1.Thebasicskillsanaccountanmusthaveinclude:(1)learningandstudyskills,(2)beingabletoworkwithothers,(3)beingcapabletocommunicatewellandeffectivelywithothers,(4)havingconfiden

2、cewithfiguesandnumbers,(5)knowingwheretocollectaccountinginformationfromandthenactuallydoingthecollecting,(6)knowingthebestmethodofprocessingaccountinginformationgathered,and(7)havingtheabilitytofindoutproblemsandsolvethem.2.Atleastfour.They’refinancialaccounting,managerialaccounting,costacco

3、untingandauditing.3.Becausedifferentusersofaccountinginformationhavedifferentrequirementsfortheaccountinginformation.Forexampleexternalforceslikeincometaxauthoritiesandregulatorybodiesoftenlimitmanagement’schoicesofaccountingmethodsforexternalfinancialreports.4.Iftheexternalauditorsaresatisfi

4、edthataccountinginformationgiveninthefinancialreportsiscorrect,therelativeauditorssignacertificatetosaythatintheiropiniontheaccountsgiveatrueandfairviewofthefinancialaffairsofthecompanyandthatthemanagement’sfinancialstatementsareinconformitywithgenerallyacceptedaccountingprinciples.5.Thebasic

5、purposeofprovidingaccountinginformationissimple,—tohelpsomeonemakedecisions.6.Bysuccessfullypassingorcompletingtherequiredexaminationandsatisfyingtheexperiencerequirements.7.Myknowledgeofthehistoricaldevelopmentofwesternaccountingcanbesummarizedintothefollowingthreepoints:KeytotheExercisesint

6、heTexts　237(1)Before19thcenturytherewerenoprofessionalaccountants.TheaccountingprofessionwasfirstrecognizedintheU.Kin1854andin1887intheU.S.(2)Withthegrowthofcorporatebusinessactivitiesinthe20thcent.accountinghasincreasedgreatlyinimportanceandhasundergonemanyimprovementsbothintheoryandtechniqu

7、es.(3)Muchofthecontemporaryaccountinghastakenonmanagerialfunctionsandisnolongerprimarilyconcernedwithascertainingfinancialconditionbutratherwithhowacompanycanactonthisinformation.8.Nolongerso.Nowitismoreconcernedwithhowacompanycanactontheacco