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1、EnglishinAccountingProfession September,2009PartⅠFinancialAccountingChapter1.FinancialAccountingConceptualFrameworkWhatisAccounting?Accountingistheartofinterpreting,measuringandcommunicatingtheresultsofeconomicactivities.Accountinghasoftenbeencalledthelanguageofbusiness.T
2、heuseofaccountinginformationisnotlimitedtothebusinessworld.ChapterSkeletonLearningObjectives:Defineaccounting,financialaccounting,andfinancialstatement.Describeandprepareabalancesheet;defineassets,liabilities,andowners’equity.Explaintheaccountingbasesandassumptions.Describ
3、etheaccountingprinciplesandmeasurementbasesandqualitativecharacteristicsoffinancialaccountinginformation.1.1ThepurposeofAccountingandFinancialReportingAccountingmaybedescribedastheprocessofidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedj
4、udgmentsanddecisionsbyusersofthatinformation.TheoriginsofaccountingaregenerallyattributedtotheworkofLucaPacioli,anItalianRenaissancemathematician.Therearemanytypesofaccountinginformation:FinancialAccountingManagerialAccountingTaxAccountingFinancialAccountingreferstoinforma
5、tiondescribingthefinancialresources,obligations,andactivitiesofaneconomicentity(eitheranorganizationoranindividual).FinancialAccountinginformationisdesignedprimarilytoassistinvestorsandcreditorsindecidingwheretoplacetheirscarceinvestmentresources.Abusinessisanorganzationin
6、whichbasicresources(inputs).Theobjectiveofmostbusinessistomaximizeprofits.Whatistheroleoffinancialaccountinginbusiness?Thesimplestansweristhatfinancialaccountingprovidesinformationformanagerstouseinoperatingthebusiness.Inaddition,financialaccountingprovidesinformationtooth
7、erstakeholderstouseinassessingtheeconomicperformanceandtheconditionofthebusiness.Identifystakeholders(Internal:Owners,managers,employees,etc.External:Customers,creditors,government,etc.)Assessstakeholders’informationalneeds.Designtheaccountinginformationsystemtomeetstakeho
8、lders’needsPrepareaccountingreportsforstakeholders.Recordeconomicdataaboutbusinessactivit
