Principles of Financial Accounting · 免费预览

会计信息的使用者及其应用方式

会计信息的使用者可分为负责日常经营决策的内部使用者和评价业绩的外部使用者,两类群体都利用历史报告获取反馈并进行谨慎预测。

1. Internal users run the day to day

Internal users run the day to day

2. External users judge from outside

External users judge from outside

3. Historical reports give feedback value

Historical reports give feedback value

4. Systems that capture the information

Systems that capture the information

5. Internal versus external users

Which person is an internal user of accounting information?

6. Feedback value

What does feedback value mean in accounting?

7. Historical data as a predictive tool

Why does a bank ask for several years of financial statements before approving a business loan?

8. Managerial information sources

Which set of inputs best matches the managerial accounting process of building a budget?

9. Standard for public company reports

Complete the abbreviation. The common set of accounting rules that publicly traded companies in the United States must follow when composing financial statements is called ____, which stands for generally accepted accounting principles.

10. Credit terms for business purchases

When one business buys from another on credit, payment is usually expected within a short window. Give the typical number of days for such business credit terms as a single number.

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