Principles of Financial Accounting · 免费预览
会计的重要性以及财务会计与管理会计的区分
会计对用于决策的财务信息进行组织、分析和沟通，并分为面向外部利益相关者的财务会计和用于内部规划与控制的管理会计。
1. Accounting as the language of decisions
Accounting as the language of decisions
2. Financial accounting serves those outside the organization
Financial accounting serves those outside the organization
3. Managerial accounting serves those inside the organization
Managerial accounting serves those inside the organization
4. Oversight protects the people who rely on the reports
Oversight protects the people who rely on the reports
5. Who uses financial accounting reports
Which group is the primary audience for financial accounting information?
6. Which activity belongs to managerial accounting
Which activity is an example of managerial accounting?
7. Why conventions exist
Why does financial accounting require standardized conventions while managerial accounting does not?
8. Oversight bodies
Which organization writes the generally accepted accounting principles used in United States financial reporting?
9. Term for external reporting rules
Complete the term. The common set of rules, standards, and procedures that United States companies follow when preparing financial statements is called generally accepted accounting ____.
10. CPA education requirement
How many semester hours of education does every state require before a candidate can earn the Certified Public Accountant license? Give the number only.