会计学(英)课件ppt.WHBC01_Final

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1、 The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinFinancial & Managerial AccountingThe Basis for Business DecisionsFOURTEENTH EDITION Williams Haka Bettner Carcello教师：陈丽E-mail: The McGraw-Hill Companies, Inc., 2008McGraw-Hill/Irwin参考资料参考资料l1.Accounting（会计学会计学）第）第21版版 卡尔卡尔S沃伦沃伦 詹姆斯詹姆斯M里夫里夫 菲

2、利普菲利普E费斯费斯 杜兴强杜兴强 译译 中国人民大学出版社中国人民大学出版社2008年年1月版月版l2.会计学原理会计学原理 许家林许家林 科学出版社科学出版社2010年年7月版月版l3.基础会计基础会计 陈国辉陈国辉 东北财经大学出版社东北财经大学出版社2009年年6月版月版 The McGraw-Hill Companies, Inc., 2008McGraw-Hill/Irwin学习目标（学习目标（Learning Objectives）l掌握如何使用财务报表：掌握如何使用财务报表：能看懂、知道表中各能看懂、知道表中各项目及数字如何得出、能分析得出某些结论项目及数字如何得出、能分析得出

3、某些结论l了解企业组织结构、企业各种基本的经济业了解企业组织结构、企业各种基本的经济业务流程和企业管理方面的一些知识务流程和企业管理方面的一些知识l增加英语词汇量（主要是专业词汇）增加英语词汇量（主要是专业词汇） The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinAccountingInformation for Decision MakingChapter1 The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinLearning ObjectiveLO1To discuss acc

4、ounting as the language of business and the role of accounting information in making economic decisions.(P4-6) The McGraw-Hill Companies, Inc., 2008McGraw-Hill/Irwin1-6“Accounting is a service activity. Its function is to provide quantitative information, primarily financial in nature, about economi

5、c entities that is intended to be useful in making economic decisions, in making reasoned choices among alternative courses of action.” (IAS)To provide information on earnings, cash flows （现现金流金流）, results of operation（经营成果）（经营成果）/profitability and financial position （财务状况）财务状况）of the entity. What i

6、s accounting? The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinAccounting Information：A Means to an EndPrimary objective of accountingPrimary objective of accounting -to provide information that is useful for decision-making purposes.who use accounting information to who use accounting informat

7、ion to make decisions?make decisions? -investors(owners) -creditors -managers - government organizations -labor unions(employees)-others who have a financial interest in an enterprise The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinAccountinginformationThe accounting processDecision makersEcon

8、omic activitiesActions (decisions)Accounting “links” decision makers with economic activities and with the results of their decisions. Reported Result of Actions (decisions) The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinHow to understand and use accounting information?lUnderstand the nature

9、of economic activities that accounting information describes.lUnderstand the assumptions and measurement techniques involved in developing accounting information.lUnderstand the information that is most relevant for making various types of decisions The McGraw-Hill Companies, Inc., 2008McGraw-Hill/I

10、rwinTypes of Accounting InformationFinancialManagerialTax The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinlFinancial Accounting financial position financial position -financial resources(assets) -obligations results of operationsresults of operations revenue expenses net incomemainly used by e

11、xternal partiesmainly used by external parties investors creditors The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinlManagerial Accounting used by internal management in used by internal management in operating the businessoperating the businessused to make all managerial used to make all manag