Principles of Financial Accounting · 免费预览

会计为何对企业利益相关者至关重要

利益相关者是依赖财务信息进行决策的个人和群体,包括股东、债权人和贷款人、监管机构、客户以及员工,他们各自从同一套报告中提出不同的问题。

1. Stakeholders share one need with different questions

Stakeholders share one need with different questions

2. Stockholders and the two forms of ownership

Stockholders and the two forms of ownership

3. Creditors, lenders, and the price of risk

Creditors, lenders, and the price of risk

4. Regulators, customers, and employees

Regulators, customers, and employees

5. Public versus private ownership

Which statement correctly contrasts publicly traded and privately held companies?

6. Repayment risk

Why do lenders generally charge more interest for longer loans?

7. Three ways to raise capital

Which list names the three general ways a business raises capital?

8. The SEC's core goal

What is the primary goal of Securities and Exchange Commission regulation of financial reporting?

9. Stakeholder definition

Complete the definition. A person or group who relies on financial information to make decisions because they have an interest in the economic viability of an organization is called a ____.

10. The fee for borrowed money

When a business borrows from a lender for a long period, the lender charges a fee for the use of the money. Give the one-word name of this fee.

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