财务管理专业英语课程质量评价 课件 chapter 1new

An Introduction to Accounting Information System-Ming FAN11Accounting Information System (AIS) An accounting information system (AIS) is a system of collection，storage and processing of financial and accounting data that is used by decision makers. 会计信息系统是一个用于决策的收集、储存和处理财务和会计数据的系统。 An accounting information system is generally a computer based method for tracking economic activity in conjunction with information technology resources 会计信息系统一般基于计算机手段对经济活动与信息技术资源进行整合。 Accounting has often been called the “language of business.” investor， manager， business decision maker EG: QUANLIFIED 合格的to provide financial information for decision makingThe user of Accounting information会计信息的使用者 The users of financial information are divided into two broad groups: internal users and external users. Internal users of accounting information are those who plan, organize, and run a business. They are generally the management of a business. External users are those who work for other organizations but who have an interest in and need for information about the financial position and performance of the company.1.1.1 Accounting Defined Accounting is a set of concepts and techniques that are used to measure and report financial information about an economic unit. 会计是一系列用来计量和报告一个经济单位的财务信息的概念和技术。 The information is potentially reported to a variety of different types of interested parties. stakeholders business managers， owners， creditors， governmental units， financial analysts， employees. In one way or another，these users of accounting information tend to be concerned about their own interests in the entity. 在一种或另一种方式下，这些会计信息使用者往往是关心自己在公司中的利益 The diversity of interested parties leads to a logical division in the discipline of accounting: -financial accounting -managerial accounting 利益相关者的多样性导致会计学科有一个逻辑分区：财务会计和管理会计。 Financial accounting is concerned with external reporting of information to parties outside the firm. managerial accounting is primarily concerned with providing information for internal management. 11.2Financial Accounting财务会计 Major user: outsider FASB:(Financial Accounting Standards Board)财务会计准则委员会 IASB: 国际会计准则委员会 1.1.3 Managerial Accounting管理会计-In sharp contrast to financial accounting，managerial accounting information is intended to serve the specific needs of management. -与财务会计形成鲜明对比，管理会计信息倾向于服务管理的特定需要。 -Managerial accounting provides economic and financial information for managers and other internal users. As such，they may desire specialized reports，budgets，product costing data，and other details that are generally not reported on an external basis. 他们需要的专题报告、预算、产品成本数据和其他细节，通常不对外部使用者进行报告。 1.1.4 A Quality Information System质量信息系统-Both financial accounting and managerial accounting depend upon a strong information system to reliably capture and summarize business transaction data. -财务会计和管理会计都依靠一个强大的信息系统，有效地获取和汇总企业交易数据。 11.5Inherent Limitations内在限制 in order to timely present information，it is considered to be far better to embrace reasonable estimations in the normal preparation of ongoing financial reports. 为了及时提供信息，对于正在编制的财务报告，会计估计被认为是合理的 12The Accounting Profession and Careers会计专业和职业 “public” accounting ：“公共”会计实务 providing audit，tax，and consulting services to the general public. Many accountants are privately employed directly by small and large businesses Work for government ： Internal Revenue Service美国国税局 General Accounting Office美国审计署 Securities and Exchange Commission证券交易委员会 the Federal Bureau of Investigation. 美国联邦调查局13Accounting and Professional Ethics Because investors and creditors place great reliance on financial statements in making their investment and credit decisions，it is imperative that the financial reporting process be truthful and dependable. 由于投资者和债权人的投资和信贷决策非常依赖财务报表，使得财务报告过程中的真实可靠相当必要。