大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 8.ppt

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitEightFundamentalsofManagementAccountingWarming-upQuestionsWhyismanagementaccountingimportant?Whatarethechiefdistinctionsbetweenmanagementaccountingandfinancialaccounting?SuggestedAnswersWhyismanagementaccou

2、ntingimportant?Thisisbecausemanagementheavilydependsonmanagementaccountingformakingthefirm’seconomicdecisions.Withoutmanagementaccountingtool,itwillbeextremelydifficultforthemanagerstoreachthosedecisions.SuggestedAnswersWhatarethechiefdistinctionsbetweenmana

3、gementaccountingandfinancialaccounting?Ifyouhaveaverycloselookatbothfinancialaccountingandmanagerialaccountingyouwillfindsixdistinctionsbetweenthem.Notes1.enhancevt.增加=toimprove2.constraintn.压制因素；拘束=sth.thatlimitsone’sfreedomofaction3.GenerallyAcceptedAccoun

4、tingPrinciples(GAAP)公认会计准则4.conventionn.惯例；习俗；常规5.phenomenan.现象（单数为phenomenon）6.secondaryadj.第二位的7.timespan时间跨度8.primarilyadv.主要地9.evolvevi.进化= causetodevelop10.tangiblegoods有形货物= goodswhicharevisibleNotes11.publicaccountingfirm会计师务所12.lawfirms（英）法律事务所（英国也用l

5、awoffice表示同样意思）13.realestatefirms房地产公司14.counterpartn.地位相对应的人15.salariesandwages白领工人与蓝领工人的工资8.1DefinitionofManagementAccountingItreferstotheprocessofidentifying,measuring,accumulating,analyzing,preparing,interpreting,andcommunicatinginformationthathelpsmanag

6、ersfulfillorganizationalobjectives.8.2ImportanceofManagementAccountingManagementaccountingisanessentialtoolthatenhancesmanager’sabilitytomakegoodeconomicdecisionsoftheirorganization.8.3DistinctionsbetweenManagementAccountingandFinancialAccountingFirst,thepri

7、maryusersaredifferent.Managementaccountingdevelopsaccountinginformationformanagersatvariouslevelswithinanorganizationwhilefinancialaccountingdevelopsaccountinginformationprimarilyfortheuseofexternalpartiessuchasstockholders,suppliers,banks,andgovernmentregul

8、atoryagencies.8.3DistinctionsbetweenManagementAccountingandFinancialAccountingSecond,thedegreeoffreedomofchoiceisdifferent.Formanagementaccountingtherearenoconstraintsotherthancostsinrelationtob