會計英語培訓課件(英文版)(ppt 20頁)

會計英語培訓課件(英文版)內容提要：
accounting is an information system：
Accounting
The system that measures business activities, processes information into reports and communicates these findings to decision makers
Bookkeeping記帳、簿記
The part of accounting that records transactions and events
Users of accounting information
Investors and creditors, government, labor unions, and general public
Accounting information
Some important principles：
distinguishment between capital expenditure and revenue expenditure principle
Objectivity principle
Cost principle
relevance principle
substance over form principle.
comparability principle

..............................