中级财务会计(双语)第一章课件.ppt

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1、FinancialAccountingEnvironmentTheprimaryfocusoffinancialaccountingisontheinformationneedsofinvestorsandcreditors.Whoprovidesfinancialinformation?Whousesfinancialinformation?Financialaccounting&managerialaccountingWhatisfinancialinformation?FinancialAccountingEnvironmentProvidersoffinanciali

2、nformationProfit-orientedcompaniesNot-for-profitentitiesHouseholdsFinancialaccountingGovernmentalandnonprofitaccountingFinancialAccountingEnvironmentUsersoffinancialinformation(external)InvestorsCreditors(banks,bondholders)EmployeesLaborunionsCustomersSuppliersGovernmentregulatoryagencies(S

3、ecuritiesandExchangeCommission)Financialintermediaries(financialanalysts,credit-ratingorganizations…)PrimaryusersFinancialAccountingEnvironmentUsersoffinancialinformation(external)Usersoffinancialinformation(internal)Managers,CFO,CEOtheboardofdirectorsFinancialAccountingManagerialAccounting

4、FinancialAccountingEnvironmentFinancialinformation:financialstatementsandrelateddisclosurenotesFinancialstatements:BalancesheetorstatementoffinancialpositionTheincomestatementorstatementofoperationThestatementofcashflowsThestatementofshareholders’equityObjectiveofFinancialAccountingTheobjec

5、tiveoffinancialaccountingistoprovidefinancialinformationaboutthereportingentitythatisusefultopresentandpotentialequityinvestors,lenders,andothercreditorsinmakingdecisionsintheircapacityascapitalproviders.Who:ReportingentityDowhat:Providefinancialinformation(usefulindecision-making)Towhom:Ca

6、pitalprovidersObjectiveofFinancialAccountingUsefulinformation:Provideinsightintofuturecashflow(futureperformance)helpsdecisionmakersidentifythecompany’sfinancialstrengthsandweaknessesandassessliquidityandsolvency.Financialinformation(financialreports):threemajorfinancialstatementsObjectiveo

7、fFinancialAccountingCapitalproviders:investors+creditors(lenders)AcquiredcapitalFromcreditorsbyborrowingFrominvestorsinexchangeforownershipLiabilityShareholders’equityCashVS.AccrualAccountingTwoaccountingmethods:CashBasisAccountingAccrualBasisAccountingC