专业英语作业答案
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Solutions 1
Question 1-5
C B
D D A
Question 6
(1) Accounting is not the same as bookkeeping.
Accounting is a service activity that includes the measurement, recording,
summarization, and reporting of economic information to assist financial
information users to make decisions. Accounting is also described as an
information system, which measures business activities, processes information into reports and communicates these findings to decision makers. Actually,
Accounting covers a broader scope of activities than bookkeeping. Accounting includes the analysis and interpretation of accounting information intended to be used by external and internal decision makers, while bookkeeping only records transactions and events.
(2) Financial accounting is the area of accounting aimed at serving external users by
providing them with financial statements. These statements are known as
general-purpose financial statements, because external users rely on these
statements with a broad range of purposes. The activities involved in financial accounting include statement preparation, statement analysis, auditing, accounting regulatory, accounting consulting, accounting planning, and forensic accounting.
Managerial accounting is the area of accounting that serves the decision-making needs of internal users. Internal reports are not subject to the same rules as
external reports and are designed with the special needs of internal users in mind.
The activities included are general accounting, cost accounting, budgeting,
internal auditing, and management consulting.
Question 7。