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第一讲 导论 1 会计的含义。一般来说,会计是鉴别、计量和传输经济信息的程序,以便信息使用者据以作出判断和决策。会计要为企业管理当局提供经营活动及其成果的信息,为企业的计划、控制和决策过程服务;同时也要为企业以外的投资者、债权人等提供对他们进行投资、信贷等决策有用的信息。总之,会计之所以能够存在和发展,就在于它能够提供对财务决策方面有用的信息资料。
The first lecture Introduction 1 The meaning of accounting. In general, accounting is the process of identifying, measuring, and transmitting economic information so that information users can make judgments and decisions. Accounting should provide enterprise management with information on business activities and their achievements, and provide services for the planning, control, and decision-making processes of enterprises; at the same time, it should also provide investors, creditors, etc. outside the company with useful information for their investment, credit, and other decisions. . In short, the reason why accounting can exist and develop is that it can provide useful information on financial decisions.