• 普通员⼯/⼯会 •董事
nonexecutive employee/labor units directors
• 供应商 • 监管机构
suppliers regulators
• 经纪⼈ 风流倜傥什么意思
• 商业媒体
brokers business press
• 地⽅检察官 • FBI 和 IRS
district attorney
1. 外部信息使⽤者：不直接参与企业经营并且获取企业信息的渠道有限
external urs of information do not directly run the organization and have limited access to its accounting information 「通⽤财务报表是指可供外部信息使⽤者⽤于多种⽤途的外部财务报表」
「general-purpo refers to the broad range of purpos for which external urs rely on the statements」
2. 内部信息使土豆泥怎么做
⽤者：直接参与企业经营的⼈
internal urs of information directly manage and operate the organization
「内部报表是为了满⾜内部信息使⽤者的特殊需要⽽编制的」
「internal reports are designed with the special needs of internal urs in mind. 」
1-2 会计职业机会Opportunities in Accounting
*分为四⼤领域：财务、管理、税务和会计相关领域*
Accounting has four broad areas of opportunities: financial, managerial, taxation, and accounting-related.
1. 财务会计：编制报表、分析、审计、制定政策、咨询、规划、犯罪调查
financial：preparation，analysis，auditing，regulatory，consul鳕鱼蒸几分钟
ting，planning，criminal investigatio
n
2. 管理会计：普通会计、成本会计、编制预算、内部审计、咨询、主计⻓、出纳、战略
managerial： general accounting，cost accounting，budgeting，internal auditing，consulting，
controller， treasurer，strategy
3. 税务会计：编制报表、规划、制定政策、调查、咨询、执⾏、法律服务、房地产规划
taxation：preparation，planning，regul汪发良
atory，investigations，consulting，enforcement，legal rvices， estate plans
4. 会计相关领域：市场调研⼈员、系统设计⼈员、合并服务、商业评价、法务会计、诉讼服务、
债权⼈、咨询师、分析师、贸易者、董事、保险商
accounting-related：market rearchers，systems designers，merger rvices，business valuation， forensic accounting ，litigation support，lenders，consultants，analysts，traders， directors，underwriters
1-2 会计基本原则FUNDAMENTALS OF ACCOUNTING
「会计是按照⼀定的原则、准则、概念和假设来提供信息的」
Accounting is guided by principles, standards, concepts, and as开学日记
sumptions.
2-1 职业道德 Ethics
【会计的⽬标是为决策提供有⽤的信息】
The goal of accounting is to provide uful information for decisions.
1. 职业道德：是⽤来判断对错的各种信念，是被⼴泛接受的⽤来判断⼀种⾏为是好是坏的标准。
Ethics are beliefs that distinguish right from wrong. They are accepted standards of good and bad behavior.
「最佳道德途径：能够避免所做的决策被他⼈质疑」
2. 职业道德决策的指导⽅针
three-step process for making ethical decisions.
（1）识别各种职业道德问题：使⽤个⼈职业道德准则识别职业道德问题
Identify ethical concerns：U personal ethics to recognize an ethical concern.
（2）分析各种选择：考虑各种好的以及不好的结果
Analyze options：Consider all good and bad conquences
（3）进⾏职业道德决策：权衡各种后果，作出最佳选择
Make ethical decision：Choo best option after weighing all conquences.
2-2 欺诈三⻆形Fraud Triangle
1. 犯罪学家认为当⼀个⼈犯欺诈罪时，存在以下三种影响因素：
机会、压⼒、借⼝
2. 因素：
（1）机会：⼈们总是会想⽅设法通过⼀种不易察觉的途径实施犯罪
Opportunity： A person must envision a way to commit fraud with a low perceived risk 小孩咳嗽偏方
of getting caught.
「降低⻛险的办法：背景调查 pre-employee background check」
（2）压⼒/刺激：⼀个⼈在犯欺诈罪时⼀定身负压⼒
Pressure/ incentive.：A person must have some pressure to commit fraud.
「⽐如债务和毒瘾 unpaid bills and addictions. 」
（3）借⼝/态度：给⾃⼰⾏为找借⼝的⼈没有看到欺诈的犯罪本质，或认为这种⾏为合理Rationalization/attitude：A person who rationalizes fails to e the criminal nature of the fraud or justifies the action.
3. 内部控制
（1）定义：是为了保护公司财产何设备、确保会计报告的可靠性、提供效率、⿎励哈士膜
遵守公司政策⽽建⽴起来的程序
Internal controls are procedures t up to protect company property and equipm关爱老人的作文
ent, ensure reliable accounting reports, promote efficiency, and encourage adherence to company policies.
（2）例⼦：完善的记录、实物控制、独⽴检查
eg. good records, physical controls (locks, passwords, guards), and independent reviews.
（3）依赖内部控制来降低欺诈罪发⽣的⻛险
rely on internal controls to reduce the likelihood of fraud.
2-3 公认会计原则 Generally Accepted Accounting Principle
1. 财务会计是由公认会计原则(GAAP)的概念和规则管理的
Financial accounting is governed by concepts and rules known as generally accepted accounting principles 2. ⽬的：使财务报表上的信息具有相关性、可靠性、可⽐性
aims to make information relevant, reliable, and comparable.
（1）相关性：影星信息使⽤者的决策
Relevant information affects decisions of urs.
（2）可靠性：受到使⽤者的信赖
Reliable information is trusted by urs.
（3）可⽐性：有利于不同企业间的⽐较
Comparable information is helpful in contrasting organizations
3. 证券交易委员会 SEC：政府机构，有权制定公认会计原则GAAP
财务会计准则委员会 FASB：⺠间机构，被授权制定美国公认会计原则
国际会计准则理事会 IASB：独⽴组织，来⾃不同国家的个体组成
国际会计报告准则 IFRS
lhdhdl
