会计环境对会计确认与计量的影响外文文献译文及原文.docx
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会计环境对会计确认与计量的影响外文文献译文及原文.docx
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会计环境对会计确认与计量的影响外文文献译文及原文
会计环境对会计确认与计量的影响外文文献译文及原文
Abstract………………………………………………………………………………I
Introduction…………………………………………………………………………Ⅱ
EfficientAccountingSystems………………………………………………………1
Chapter1Accounting………………………………………………………………1
1.1Thedecisionofaccounting………………………………………………………2
1.2Thefunctionsofaccounting………………………………………………………4
Chapter2Accountingenvironment…………………………………………………7
2.1Thegoalofaccountantisthestartingpointinwhichaccountingenvironmentaffectstheaccountinginformationsystem……………………………………………9
2.2Accountingassumedrevealscloselinkbetweenaccountinganditsinterdependentexternalenvironment…………………………………………………………………10
2.3Accountingstandardsdisclosetherequestofaccountingenvironmenttoaccountinginformation………………………………………………………………13
Chapter3Accountingsystem………………………………………………………15
Conclusion…………………………………………………………………………30
References…………………………………………………………………………31
Thanks………………………………………………………………………………32
EfficientAccountingSystems
Theexistenceanddevelopmentofeverythingareundercertainenvironmentalconditions.Accounting,asoneofthemostimportantpracticeofhumanactivitiesisnotacasesoutside.Accountingenvironmenthavethebasesenseforthesmoothconductoftheactivitiesofaccounting,whilevariousaccountingenvironmentalfactorswillhaveisolatedimpactontotalactivityoftheaccountingsystem.Thestudyofthestructureoftheaccountingenvironmentsystemandtherelationsbetweenthevariouselementsinthissystemmadeustobemuchmorerealisticinthisareaofaccountingtheoryandpractice,tobuildaharmoniousEnvironmentalSystemforcleardirection,soastopromotetheaccountingcauseofsustainabledevelopment.
Chapter1Accounting
1.1Thedecisionofaccounting
Accountingisoneofthefastestgrowingfieldsinthemodernbusinessworld.Everynewshore,school,restaurant,orfillingstationindeed,anynewenterpriseofanykindincreasesthedemandforaccountants.Consequently,thedemandforaccountantsisgenerallymuchgreaterthanthesupply.Governmentofficialoftenhavealegalbackground:
similarly,themenandwomeninmanagementoftenhaveabackgroundinaccounting.Theyareusuallyfamiliarwiththemethodologyoffinanceandfundamentalsoffiscalandbusinessadministration.
Today’saccountantsareasdiverseastheirjobassignments.Accountantsmaybemaleorfemale,outgoingorconservative,buttheyareallanalytical.Theymayhavebackgroundsinarthistoryorcomputerprogramming.Theycomefromeveryethnicandculturalbackground.
Theaccountingbackgroundscanopendoorstomostlinesofbusiness.Inshort,accountingdealswithallfacetsofanorganization—purchasing,manufacturing,marketing,anddistribution.Thisiswhyaccountingprovidessuchanexcellentbasisforbusinessexperience.Accountingisaninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.
1.2Thefunctionsofaccounting
Oneofthemostimportantfunctionsofaccountingistoaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperationstoitsinterestedusers.Theseusersincludemanagers,stockholders,banksandothercreditors,governmentalagencies,investmentadvisors,andthegeneralpublic.Forexample,stockholdersmusthaveanorganization’sfinancialinformationinordertomeasureitsmanagement’sperformanceandtoevaluatetheirownholdings.Banksandothercreditorsmustconsiderthefinancialstrengthofabusinessbeforepermittingittoborrowfunds.Potentialinvestorsneedfinancialdatainordertocompareprospectiveinvestments.Alsomanylawsrequirethatextensivefinancialinformationbereportedtothevariouslevelsofgovernment.Businessesusuallypublishsuchreportsatleastannually.Tomeettheneedsoftheexternalusers,aframeworkofaccountingstandards,principlesandproceduresknownas“generallyacceptedaccountingprinciples”havebeendevelopedtoinsuretherelevanceandreliabilityoftheaccountinginformationcontainedintheseexternalfinancialreports.Thesubdivisionoftheaccountingprocessthatproducestheseexternalreportsisreferredtoasfinancialaccounting.
Anotherimportantfunctionofaccountingistoprovidethemanagementinsideanorganizationwiththeaccountinginformationneededintheorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.Forexample,budgetsarepreparedunderthedirectionsofacompany’scontrolleronanannualbasisandexpressthedesiresandgoalsofthecompany’smanagement.Aperformancereportissuppliedtohelpamanagerfocushisattentiononproblemsoropportunitiesthatmightotherwisegounnoticed.Furthermore,cost-benefitdatawillbeneededbyacompany’smanagementindecidingamongthealternativesofreducingprices,increasingadvertising,ordoingbothinattempttomaintainitsmarketshares.Theprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision–makingisoftenreferredtoasmanagerialaccountingandtherelatedinformationreportsbeingpreparedarecalledinternalmanagementreports.Ascontrastedwithfinancialaccounting,amanagementaccountinginformationsystemprovidesbothhistoricalandestimatedinformationthatisrelevanttothespecificplansonmorefrequentbasis.Andmanagerialaccountingisnotgovernedbygenerallyacceptedaccountingprinciples.
Chapter2Accountingenvironment
Thegrowthoforganizations,changesintechnology,governmentregulation,andtheglobalizationofeconomyduringthetwentiethcenturyhavespurredthedevelopmentofaccounting.Asaresult,anumberofspecializedfieldsofaccountinghaveevolvedinadditiontofinancialaccountingandmanagerialaccounting,whichincludeauditing,costaccounting,taxaccounting,budgetaryaccounting,governmentalandnot–for-profitaccounting,humanresourcesaccounting,environmentalaccounting,socialaccounting,internationalaccounting,etc.Forexample,taxaccountingencompassesthepreparationoftaxreturnsandtheconsiderationofthetaxconsequencesofproposedbusinesstransactionsoralternativecoursesofaction.Governmentalandnot-for-profitaccountingspecializesinrecordingandreportingthetransactionsofvariousgovernmentalunitsandothernot-for-profitorganizations.Internationalaccountingisconcernedwiththespecialproblemsassociatedwiththeinternationaltradeofmultinationalbusinessorganizations.Allformsofaccounting,intheend,provideinformationtotherelatedusersandhelpthemmakedecisions.
Accountanttheenvironmenthas,thedevelopmentcloselywithaccountantrelated,anddecidedthataccountantthethoughtthattheaccountingtheory,accountantorganize,accountantthelegalsystemaswellastheaccountancylevelofdevelopmenthistoricconditionandtheparticularcase.
Studiesaccountanttheenvironmenttheinfluencewhichdevelopstoaccountant,shouldtakeaccountantthegoal,accountantsuppose,theaccountingstandardsastheclue.
2.1Thegoalofaccountantisthestartingpointinwhichaccountingenvironmentaffectstheaccountinginformationsystem
Eachkindofaccountantunderthepatternaccountantthegoalconcretedifferencemaysumupasaccountanttheenvironmentdifferentresult.Lookingfromlongitudinal,thedifferenthistoricalperiod,accountanttheenvironmentisdifferent,accountantthegoalisalsodifferent,fromthiscausestheaccountinginformationexistencehugedifference;Lookingfromcrosswise,differentnationalaccountanttheenvironmentisdifferent,accountantthegoalcontenthasthedifference,itsaccountinginformationisalsounique.Aboutaccountantthegoal,thetheoristshave“thepolicy-makingusefulview”and“themanagementresponsibilityview”thestruggle.Whatpolicy-makingusefulviewinterdependenceisthedevelopedcapitalmarket,theresourcesrequestandisentrustedwithsomethingtherelationsareestablishesthroughthecapitalmarket.Thus,theresourcesentrustingpartyandisentrustedwithsomethingthesideresponsibilityrelationsintermediarybecomesbecauseofthecapitalmarketfuzzy.Buttheresponsibilityviewtobasetheresourcesrequestwhichformsinthedirectintercoursewithisentrustedwithsomethingtherelations.Westernvariouscountriesandtheinternationalaccountingstandardscommitteeapprovethepolicy-makingusefulview.Iftheinternationalaccountingstandardscommitteesaidthat“mustfocustheattentiontoprovidetotheeconomicdecision-makingusefulinformation”.Comparativelyspeaking,themanagementresponsibilityviewdependsoneachotheraccountanttheenvironmentandtheChinesepresentstageeconomicreformandthedevelopmentactualsituationevenmoretallies.Thecurrentourcountryfinancialinventoryaccounting'sessentialtarget,shouldlocate,inapproachesthetrusteetoreportthefiduciarydutyinthefulfillmentsituation.Becauseoffromthetime,themanagementresponsibilityviewmainlyfacesthefuture,butfacesinthepastandthepresent.Butinaccountantconfirmedthatthestandardandthemeasurementfoundation'schoicesaspect,thefootholdinthepastandthepresentmustbeeasierthaninthefuturethefoothold,providedtheinformationqualityevenmoredrewclosetothegoaltherequest.
Becausejustaccountantthegoalaffectstheaccountinginformationsystem'sbasicreason,therefore,theenvironmentembarksfromaccountanttoaccountantthegoallocates,cancausetheaccountingtheorytomovetowardtheaccountingpracticefromYutheaccountingpractice.
2.2accountantssupposedhaspromulgatedaccountantbetweentheexternalenvironmentcloserelationswhichdependedoneachotherwithit.
Accountantsupp
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