公司财务会计及财务管理知识分析英文版).ppt

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1、TheFinancialStatementsChapter11LearningObjective1Useaccountingvocabulary.2AccountingLanguageAccountingisaninformationsystemthat:MeasuresbusinessactivitiesProcessdataintoreports(financialstatements)Communicatesresultstodecisionmakers3AccountingLanguageFinancialStatements:Financia

2、linformationaboutabusinessentitythatispreparedinasystematicreportformatthatcanbeusedbydecisionmakerstomakedecisionsIncomeStatementBalanceSheetStatementofCashFlow4TheFlowofAccountingInformation3.Businessesreporttheirresults.2.Businesstransactionsoccur.1.Peoplemakedecisions.5Indiv

3、idualsUsersofFinancialStatementsInvestorsandcreditorsGovernmentregulatoryagenciesNon-profitorganizationsTaxAuthorities6FinancialAccountingSummarizebusinesstransactionsofbusinessentityforaspecifiedperiodUsersExternaldecisionmakersInformationmust:Bepresentedinsystematicreportsmeet

4、GAAPstandardsforrelevanceandreliability7ManagementAccountingFinancialandoperatingdataaboutanorganization’sactivities,processes,operatingunitsproductsservicesandcustomersUsers-internaldecisionmakersInformation-cangeneratedusingassumptions-Futureoriented-notgovernedbyGAAP8Ethicsin

5、AccountingInformationmustbe:RelevantInformationhaspredictiveorfeedbackvalueCaninfluenceadecisionTimelyReliableInformationisverifiableInformationmustbeobjective9EthicsinAccountingIntegrityisbuiltinfinancialaccountingasfollows:Generallyacceptedaccountingprinciples(GAAP)Auditsoffin

6、ancialstatementsSecuritiescommissionsInternalControlStructureAccountingStandardsBoardoftheCanadianInstituteofCharteredAccountants10EthicsinAccountingandBusinessStandardsofprofessionalconductforaccountantsSelf-regulatingbodiesofaccountantsCICACGAACSMAC11ProprietorshipsPartnership

7、sCorporationsHowtoOrganizeaBusiness12CorporationsStocksShareholdersCanadianBusinessCorporationActBoardofDirectorsChiefOperatingOfficers,Presidents,Managers13HowtoDoAccounting:PrinciplesandConceptsTherulesthatgovernaccountingarecalledGAAP(generallyacceptedaccountingprinciples).A

8、ccountantsfollowprofessionalguidelines.14GAAPCI