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所在平台: Udemy |
课程主页: https://www.udemy.com/course/basic-accounting/
课程评论：没有评论
课程名称：基础会计 课程概述：会计是记录与企业相关的财务交易的过程。该过程包括对交易的总结、分析和报告，以供监督机构、监管机构和税收征收单位参考。会计中使用的财务报表是对一个会计期间内财务交易的简明总结，反映公司的运营状况、财务状况和现金流量。会计是几乎所有企业的关键职能之一。在小型公司中，可能由簿记员或会计师来处理，而在大型公司中，则由拥有数十名员工的庞大财务部门负责。通过各种会计流派（例如成本会计和管理会计）生成的报告，对于帮助管理层做出明智的商业决策具有重要价值。财务报表总结了大型公司在特定期间内的运营、财务状况和现金流，这是基于数千个单独财务交易的简明综合报告。因此，所有会计职称都需要经过多年的学习、严格的考试及一定年限的实际会计经验。管理会计帮助企业做出管理决策，而成本会计则帮助企业做出成本决策，成本会计主要考虑与生产产品相关的所有成本。分析师、管理人员、企业主和会计师使用这些信息来确定产品的定价。在成本会计中，资金被视为生产中的经济因素，而在财务会计中，资金则被视为公司经济表现的衡量标准。
Accounting is the process of recording financial transactions pertaining to a business. The accounting process includes summarizing, analyzing, and reporting these transactions to oversight agencies, regulators, and tax collection entities. The financial statements used in accounting are a concise summary of financial transactions over an accounting period, summarizing a company's operations, financial position, and cash flows. Accounting is one of the key functions of almost any business. It may be handled by a bookkeeper or an accountant at a small firm, or by sizable finance departments with dozens of employees at larger companies. The reports generated by various streams of accounting, such as cost accounting and managerial accounting, are invaluable in helping management make informed business decisions. The financial statements that summarize a large company's operations, financial position, and cash flows over a particular period are concise and consolidated reports based on thousands of individual financial transactions. As a result, all accounting designations are the culmination of years of study and rigorous examinations combined with a minimum number of years of practical accounting experience. Just as managerial accounting helps businesses make decisions about management, cost accounting helps businesses make decisions about costing. Essentially, cost accounting considers all of the costs related to producing a product. Analysts, managers, business owners, and accountants use this information to determine what their products should cost. In cost accounting, money is cast as an economic factor in production, whereas in financial accounting, money is considered to be a measure of a company's economic performance.
