会计环境对会计确认与计量的影响 外文文献译文及原文

ContentsAbstract………………………………………………………………………………IIntroduction…………………………………………………………………………ⅡEfficientAccountingSystems………………………………………………………1Chapter1Accounting………………………………………………………………11.1Thedecisionofaccounting………………………………………………………21.2Thefunctionsofaccounting………………………………………………………4Chapter2Accountingenvironment…………………………………………………72.1Thegoalofaccountantisthestartingpointinwhichaccountingenvironmentaffectstheaccountinginformationsystem……………………………………………92.2Accountingassumedrevealscloselinkbetweenaccountinganditsinterdependentexternalenvironment…………………………………………………………………102.3Accountingstandardsdisclosetherequestofaccountingenvironmenttoaccountinginformation………………………………………………………………13Chapter3Accountingsystem………………………………………………………15Conclusion…………………………………………………………………………30References…………………………………………………………………………31Thanks………………………………………………………………………………32EfficientAccountingSystemsTheexistenceanddevelopmentofeverythingareundercertainenvironmentalconditions.Accounting,asoneofthemostimportantpracticeofhumanactivitiesisnotacasesoutside.Accountingenvironmenthavethebasesenseforthesmoothconductoftheactivitiesofaccounting,whilevariousaccountingenvironmentalfactorswillhaveisolatedimpactontotalactivityoftheaccountingsystem.Thestudyofthestructureoftheaccountingenvironmentsystemandtherelationsbetweenthevariouselementsinthissystemmadeustobemuchmorerealisticinthisareaofaccountingtheoryandpractice,tobuildaharmoniousEnvironmentalSystemforcleardirection,soastopromotetheaccountingcauseofsustainabledevelopment.Chapter1Accounting1.1ThedecisionofaccountingAccountingisoneofthefastestgrowingfieldsinthemodernbusinessworld.Everynewshore,school,restaurant,orfillingstationindeed,anynewenterpriseofanykindincreasesthedemandforaccountants.Consequently,thedemandforaccountantsisgenerallymuchgreaterthanthesupply.Governmentofficialoftenhavealegalbackground:similarly,themenandwomeninmanagementoftenhaveabackgroundinaccounting.Theyareusuallyfamiliarwiththemethodologyoffinanceandfundamentalsoffiscalandbusinessadministration.Today’saccountantsareasdiverseastheirjobassignments.Accountantsmaybemaleorfemale,outgoingorconservative,buttheyareallanalytical.Theymayhavebackgroundsinarthistoryorcomputerprogramming.Theycomefromeveryethnicandculturalbackground.Theaccountingbackgroundscanopendoorstomostlinesofbusiness.Inshort,accountingdealswithallfacetsofanorganization—purchasing,manufacturing,marketing,anddistribution.Thisiswhyaccountingprovidessuchanexcellentbasisforbusinessexperience.Accountingisaninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.1.2ThefunctionsofaccountingOneofthemostimportantfunctionsofaccountingistoaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperationstoitsinterestedusers.Theseusersincludemanagers,stockholders,banksandothercreditors,governmentalagencies,investmentadvisors,andthegeneralpublic.Forexample,stockholdersmusthaveanorganization’sfinancialinformationinordertomeasureitsmanagement’sperformanceandtoevaluatetheirownholdings.Banksandothercreditorsmustconsiderthefinancialstrengthofabusinessbeforepermittingittoborrowfunds.Potentialinvestorsneedfinancialdatainordertocompareprospectiveinvestments.Alsomanylawsrequirethatextensivefinancialinformationbereportedtothevariouslevelsofgovernment.Businessesusuallypublishsuchreportsatleastannually.Tomeettheneedsoftheexternalusers,aframeworkofaccountingstandards,principlesandproceduresknownas“generallyacceptedaccountingprinciples”havebeendevelopedtoinsuretherelevanceandreliabilityoftheaccountinginformationcontainedintheseexternalfinancialreports.Thesubdivisionoftheaccountingprocessthatproducestheseexternalreportsisreferredtoasfinancialaccounting.Anotherimportantfunctionofaccountingistoprovidethemanagementinsideanorganizationwiththeaccountinginformationneededintheorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.Forexample,budgetsarepreparedunderthedirectionsofacompany’scontrolleronanannualbasisandexpressthedesiresandgoalsofthecompany’smanagement.Aperformancereportissuppliedtohelpamanagerfocushisattentiononproblemsoropportunitiesthatmightotherwisegounnoticed.Furthermore,cost-benefitdatawillbeneededbyacompany’smanagementindecidingamongthealternativesofreducingprices,increasingadvertising,ordoingbothinattempttomaintainitsmarketshares.Theprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision–makingisoftenreferredtoasmanagerialaccountingandtherelatedinformationreportsbeingpreparedarecalledinternalmanagementreports.Ascontrastedwithfinancialaccounting,amanagementaccountinginformationsystemprovidesbothhistoricalandestimatedinformationthatisrelevanttothespecificplansonmorefrequentbasis.Andmanagerialaccountingisnotgovernedbygenerallyacceptedaccountingprinciples.Chapter2AccountingenvironmentThegrowthoforganizations,changesintechnology,governmentregulation,andtheglobalizationofeconomyduringthetwentiethcenturyhavespurredthedevelopmentofaccounting.Asaresult,anumberofspecializedfieldsofacco