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1、1.Accountingisaninfmationmeasurementsystemthatidentifiesrecdscommunicatesrelevantreliablecomparableinfmationaboutanganizationsbusinessactivities.2.Bookkeepingistherecdingoftransactionseventsisonlypartofaccounting.3.Anacc

2、ountinginfmationsystemcommunicatesdatatohelpbusinessesmakebetterdecisions.4.Managerialaccountingistheareaofaccountingthatprovidesinternalreptstoassistthedecisionmakingneedsofinternalusers.5.Internaloperatingactivitiesinc

3、luderesearchdevelopmentdistributionhumanresources.6.Theprimaryobjectiveoffinancialaccountingistoprovidegeneralpurposefinancialstatementstohelpexternalusersanalyzeinterpretanganizationsactivities.7.Externalauditsexaminefi

4、nancialstatementstoverifythattheyarepreparedaccdingtogenerallyacceptedaccountingprinciples.8.Externalusersincludelendersshareholderscustomersregulats.9.Regulatsoftenhavelegalauthityovercertainactivitiesofganizations.10.I

5、nternalusersincludelendersshareholdersbrokersmanagers.11.Opptunitiesinaccountingincludeauditingconsultingmarketresearchtaxplanning.12.Identifyingtheproperethicalpathiseasy.13.TheSarbanesOxleyAct(SOX)requireseachissuerofs

6、ecuritiestodisclosewhetherishasadoptedacodeofethicsfitssenifinancialofficersthecontentsofthatcode.14.Thefraudtriangleassertsthattherearethreefactsthatmustexistfapersontocommitfraudthesefactsareopptunitypressurerationaliz

7、ation.15.TheSarbanesOxleyAct(SOX)doesnotrequirepubliccompaniestoapplybothaccountingoversightstringentinternalcontrols.16.Apartnershipisabusinessownedbytwomepeople.17.Ownersofacpationarecalledshareholdersstockholders.18.I

8、nthepartnershipfmofbusinesstheownersarecalledstockholders.19.Thebalancesheetshowsacompany’sincomelossduetoearningsactivitiesoveraperiodoftime.20.TheFinancialAccountingStardsBoardistheprivategroupthatsetsbothbroadspecific

9、accountingprinciples.21.Thebusinessentityprinciplemeansthatabusinesswillcontinueoperatingfanindefiniteperiodoftime.22.Generallyacceptedaccountingprinciplesarethebasicassumptionsconceptsguidelinesfpreparingfinancialstatem

10、ents.23.Thebusinessentityassumptionmeansthatabusinessisaccountedfseparatelyfromotherbusinessentitiesincludingitsownerowners.24.Asageneralrulerevenuesshouldnotberecognizedintheaccountingrecdsuntilitisreceivedincash.54.Eve

11、rybusinesstransactionleavestheaccountingequationinbalance.55.Anexternaltransactionisanexchangeofvaluewithinanganization.56.Fromanaccountingperspectiveaneventisahappeningthataffectstheaccountingequationbutcannotbemeasured

12、.57.Ownersequityisincreasedwhencashisreceivedfromcustomersinpaymentofpreviouslyrecdedaccountsreceivable.58.Anownersinvestmentinabusinessalwayscreatesanasset(cash)aliability(notepayable)ownersequity(investment.)59.Returno

13、nassetsisoftenstatedinratiofmastheamountofaveragetotalassetsdividedbyincome.60.Returnonassetsisalsoknownasreturnoninvestment.61.Returnonassetsisusefultodecisionmakersfevaluatingmanagementanalyzingfecastingprofitsinplanni

14、ngactivities.62.Arrow’sincomeof$117millionaverageassetsof$1400millionresultsinareturnonassetsof8.36%.63.Returnonassetsreflectstheeffectivenessofacompany’sabilitytogenerateprofitthroughproductiveuseofitsassets.64.Riskisth

15、euncertaintyaboutthereturnweexpecttoearn.65.Generallythelowertheriskthelowerthereturnthatcanbeexpected.66.U.S.GovernmentTreasurybondsprovidehighreturnlowrisktoinvests.67.Thefourbasicfinancialstatementsincludethebalancesh

16、eetincomestatementstatementofownersequitystatementofcashflows.68.Anincomestatementreptsoninvestingfinancingactivities.69.Abalancesheetcoversaperiodoftimesuchasamonthyear.70.Theincomestatementdisplaysrevenuesearnedexpense

17、sincurredoveraspecifiedperiodoftimeduetoearningsactivities.71.Thestatementofcashflowsshowstheeffectofrevenuesexpensesfareptingperiod.72.Theincomestatementshowsthefinancialpositionofabusinessonaspecificdate.73.Thefirstsec

18、tionoftheincomestatementreptscashflowsfromoperatingactivities.74.Thebalancesheetisbasedontheaccountingequation.75.Investingactivitiesinvolvethebuyingsellingofassetssuchaslequipmentthatareheldflongtermuseinthebusiness.76.

19、Operatingactivitiesincludelongtermbrowingrepayingcashfromlenderscashinvestmentswithdrawalsbytheowner.77.Thepurchaseofsuppliesappearsonthestatementofcashflowsasaninvestingactivitybecauseitinvolvesthepurchaseofassets.78.Th

20、eincomestatementreptsonoperatingactivitiesatapointintime.79.Thestatementofcashflowsidentifiescashflowsseparatedintooperatinginvestingfinancingactivitiesoveraperiodoftime.80.Endingcapitalreptedonthestatementofowner’sequit

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