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西方财务会计培训资料(英文版)(ppt 65页)

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西方财务会计,财务会计培训,培训资料,英文版
西方财务会计培训资料(英文版)(ppt 65页)内容简介
西方财务会计培训资料(英文版)内容提要:
ACCOUNTING:
A service activity ---- Provide useful information about economic entities to interested parties
And a measurement-communication activity---- The usefulness of accounting information depends on effective measurement of the economic activities and effective communication of those measurements to users of that information.
GAAP:
Generally accepted accounting principles are the measurement rules used to develop the information in financial statement.
They are those guidelines which indicate how to report economic events.
They consist of a number of concepts,principles and procedures.

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