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ID:58583149
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页数:38页
时间:2020-10-19
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1、Chapter1AnoverviewofAccountingLearning0bjectives:Afterlearningthischapter,thestudentsshould:1.Understandthedefinitionofaccounting.2.Identifythequalitativecharacteristicsofaccountinginformation.3.Figure0utthebasicelementsoffinancialstatementsandequations5.Comprehendthebasicaccounting
2、assumptions.6.Understandtheimportantaccountingprinciples.Words:Financialaccounting;Reliability;Relevance;Comparability;ConsistencyTimeliness;Understandability;Conservatism;Materiality;IndustrypracticesAssets;Liabilities;Equity;Revenues;Expenses;NetincomeBasicAssumptionsofAccounting(
3、会计基本假设)(1)economicentity;(2)going-concern(3)periodicity;(4)monetaryunitBasicPrinciplesofAccounting(会计的一般原则)§Historicalcost;§Revenuerecognition;§Matchingprinciple§Fulldisclosureprinciple;§AccrualBasis;§Revenueexpenditure§Capitalexpenditure;AccountingEquation;Businesseconomicactivitie
4、s;CertifiedPublicAccountantReadingmaterial:1.1IntroductionaboutAccountingAccountingisaninformationsystemofinterpreting,recording,measuring,classifying,summarizing,reportinganddescribingbusinesseconomicactivitieswithmonetaryunitasitsmaincriterion.Concerningthisdefinition,weshouldpaya
5、ttentiont0threeimportantpoints.Firstly,theaccountinginvolvesmanyactivities:interpreting,recording,measuring,classifying,summarizing,reportinganddescribing.Secondly,the0bjectofaccountingisbusinesseconomicactivities.Thirdly,themonetaryunitisthemaincriterionusedinaccounting.Besides.The
6、objectiveofaccountingistorecordandmeasurethebusinesseconomicactivitiesofanentityandpresentthefinancialreporttousersincludingmanagement,creditors,andotherpotentialinvestors,etc.Thefieldofaccountants’workisdividedintothreekinds:publicaccounting.accountingforprivatebusiness,andaccounti
7、ngforgovernmentandnonprofit0rganjzation.TheaccountantsworkinpublicaccountingarecalledCPAs(CertifiedPublicAccountants).InUSA,AICPA(AmericanInstituteofCertifiedPublicAccountant)willorganizetheexaminationfortheCPAs,andthedifferentstatessetadditionalqualifications.InChina,CICPA(ChineseI
8、nstituteofCertified
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