题目内容
His account of how he rescued the eat from the bottom of the well was(dramatically) _______.
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A. There are two parties that decide what accounting information is useful and what is not. One is the users. It is a grave mistake for economic decision makers to leave this decision up to the "experts". If the accounting profession is not providing the information users need, or is not preparing it in a way that makes sense, the users must demand a change. The second party that decides what accounting information is useful and what is not is the accounting profession—but always with the proviso that the information should be tailored to the needs of users. B. The decisions made by internal and external decision makers are similar in some ways, but so different in other ways that two separate branches of accounting have developed to meet the needs of these two categories of user. The accounting information generated specifically for use by internal decision makers is the product of what is called management accounting, while that generated for use by external parties is the product of what is called financial accounting. C. Much of human life revolves around economic issues. We will be better equipped to deal with these issues and their effects on our daily lives if we understand the economic decision-making process and the information that affects it. First, let’s take a look at the people making economic decisions. Economic decision makers can be divided into two broad categories: internal and external. Internal decision makers are individuals within a company who make decisions on behalf of the company, while external decision makers are individuals or organizations outside a company who make decisions that affect that company. D. The first characteristic of internal decision makers is they make decisions for the company. In other words, they act on behalf of the company. They decide such things as whether the company should sell a particular product, whether it should enter a certain market, and whether it should hire or fire employees. Note that in all of these matters, the responsible internal decision maker is not making the decision for herself of himself, but rather for the company. The second characteristic of internal decision makers is that they have greater access to the financial information of the company than do people outside the company. E. Economic decision making involves the evaluation of alternatives. In order to be useful in such an evaluation, the accounting information for one alternative must be comparable to the accounting information for the other alternative(s). For example, assume you intend to make an investment and are considering two companies as investment alternatives. If the two companies use totally different accounting methods, you would find it very difficult to make a useful comparison. Comparability is an important quality of accounting information in many decision-making settings.
数据访问页中有两种视图方式：______和设计视图。
《三经新义》
As in many other areas of human activity during the twentieth century, a number of specialized fields in accounting have evolved as a result of technological advances and accelerated economic growth. The most important accounting fields are described briefly as follows. Financial accounting is concerned with the recording of transactions for a business enterprise or other economic unit and the periodic preparation of various reports from such records. The reports, which may be for general purposes or for a special purpose, provide useful information for managers, owners, creditors, governmental agencies, and the general public. Of particular importance to financial accountants are the rules of accounting, and generally accepted accounting principles. Corporate enterprises must employ such principles in preparing their annual re ports on profitability and financial status for their stockholders and the investing public. Auditing is a field of activity involving an independent review of the accounting records. In conducting an audit, public accountants examine the records supporting the financial reports of an enterprise and give an opinion regarding their fairness and reliability. An important element of "fairness and reliability" is adherence to generally accepted accounting principles. In addition to retaining public accountants for a period audit, many corporations have their own permanent staff of internal auditors. Their principle responsibility is to determine if the various operating divisions are following management’s policies and procedures. Cost accounting emphasizes the de termination and the control of costs. It is concerned primarily with the costs of manufacturing processes and of manufactured products. In addition, one of the most important duties of the cost accountants is to gather and explain cost data, both actual and prospective. Management uses these data in controlling current operations and in planning for the future. Management accounting uses both historical and estimated data in assisting management in daily operations and in planning future operations. It deals with specific problems that confront enterprise managers at various organizational levels. The management accountant is frequently concerned with identifying alternative courses of action and then helping to select the best one. In recent years, public accountants have realized that their training and experience uniquely quality them to advise management personnel on policies and administration. Tax accounting is another important area. Accountants specialized in this field, must be familiar with the tax statutes affecting their employer or clients and also must keep up to date on administrative regulations and court decisions on tax cases. Financial report will NOT provide information for
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