会计基础双语经典教程(ppt 53页)

会计基础双语经典教程目录：
Chapter 1、Accounting: The Key to Success会计：成功的钥匙
Lesson 2、Business Activity企业活动
Lesson 3、Accounting & Users of Accounting Information会计与会计信息的使用者
Lesson 4、Revenue、Expense &Profit收入、费用与利润

 

会计基础双语经典教程内容提要：
Learning Objectives：
Describe forms of business organizations(企业组织的形式).
Understand Business Activity(企业活动)
Describe accounting and its goals and users(会计的目的和使用者).
Identify users and uses of accounting.(会计的作用)
Sole Proprietorship(独资企业)：
A business owned by only one person. 
Legal requirements - file for a business license and register the business name.
For accounting purposes, it is considered a separate entity, but, it is not considered a separate legal entity from its owner (unlimited liability).
Profits are taxed on owner’s personal income tax return(个人所得税).

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