文档介绍：1 Unit 7 Accounting 2 l A business executive was interviewing candidates for a managerial position. In the course of the interview, he asked each applicant: “ How much is two plus two? ” l The first applicant, trained as an engineer, pulled out his slide rule and found the answer to be between and . l The second candidate, trained as a lawyer, noted that in case of Newton vs. Einstein, two plus two proven to be four. l The third applicant was an accountant. When the executive asked him how much two plus two was, he leaned across the desk and whispered: “ How much do you want it to be? ” 3 l , 帐目; v. 说明, 得分 l n. 会计学,清算帐目 l n. 会计师 la. 负责的,可结识的 l n. 有责任,有义务,可说明 l adv. 可辩解地,可说明地 l n. 会计师之职,会计学 l account l accounting l accountant l accountable l accountability l accountably l accountancy Conjugation 4““ You can You can ’’ t manage what you t manage what you don don ’’ t measure. t measure. ”” l财务管理= 聚财+ 生财 l簿记= 记帐 l会计= 对财务状况的包装 l财会= 财务管理+ 会计 5 Definition of Accounting Definition of Accounting l“ The process of identifying , measuring and communicating economic information to permit informed judgments and decisions by users of the information. ---AAA 6 Purpose Purpose l to provide decision makers with information useful in making economic decisions which concern the allocation and use of scarce economic resources. 7 Types of Accounting Types of Accounting l Financial accounting 财务会计 l Managerial accounting 管理会计 l Tax accounting 税务会计 8 Financial Managerial Tax Objective Multiple Max. wealth Min. tax Users Outsiders Managers Gov ’t Conventions GAAP Usefulness Tax Rules Time Focus Past Future Past Period covered 1 Yr/ 1 Qtr Flexible 1 Year Reports Summary Detailed Between 9 Other types of accounting Other types of accounting l Cost accounting l Budgetary accounting l Governmental accounting l Social accounting l International accounting 10 FYI FYI Although there is a di