文学在这部分的专著表明薪酬契约可以鼓励自私的行为。因此,作者经常提出这样一个问题:“为什么要让这些股东的合同?“在章节3,他们提出正式的想法,也许创造诱因的选择正是股东利益,不一定租提取。然后他们描述他们的一个研究,Aboody和Kasznik(2008),作为一个说明合同激励似乎是自私的行为其实股东利益服务。其他答案文献提出的问题,因此这里会有一个更为广阔的透视有用。例如,一个这样的回答可能是,股东们最好还是用这些合同,尽管他们鼓励自私的决定。埃文斯和思锐德(1996)提供的洞察在这一点。他们的工作报告认为之间的平衡已如实和经营收入,它承认该公司有两个杠杆该处置:奖励的报酬契约的努力,和财务报告系统,可能或不可能约束盈余管理。在他们的模型,它能优化提供报酬契约可能导致盈余管理,因为它会太昂贵的排除。说不同,高层的游戏中有皮肤还提供了一个更大的利益,即使在股东边缘提取,高管的房租。
详见如下: Wayne Nafiger EThe Economics of Developing Countries,Second Edition[M]Prentice Hall,Englewood Cliffs,1990 Robert V HSatistical Indicators for the Economic and Social Science[M]Cambridge University Press,Cambridge,1993 Williamon J GRegional Inequality and the Process of National Development,A Description of Pattem[J]Economic Development and Cultrual Change,1965
企业的社会责任:一种趋势和运动,1但社会责任是什么,是为了什么?企业社会责任( CSR )已成为一个全球趋势,涉及企业,国家,国际组织和民间社会组织。但这远远不能清楚CSR的主张,有什么真正的趋势,是从哪里开始,在哪里发展,谁是项目的主要行动者。如果把它作为一种社会运动,我们必须要问:什么运动和谁执行?讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展,并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。企业社会责任的趋势在三个方面:作为一个管理框架,新的要求,地方企业;作为动员企业行为,以协助国家的发展援助;和作为管理趋势。每一个这些画像表明,中心的某些行为,关系,驾驭团队和利益。我的例子表明,没有人对这些意见似乎比别人更准确,而是,活动包括规范的不同利益、作用因素、起源和轨迹。这些多重身份的趋势可以部分描述其成功以及它的争论,脆弱性和流动性。许多公司现在有具体的计划和小节在其网站上处理企业社会责任。在过去,软条例和指导网络,国际公认的规则一直是一种重要机制,作用在公司、国家和国家间组织的需求,例如,发布指导方针和条例的公司。在这背景下,国际组织仍然是重要的行动者,他们正在寻求与跨国公司进行对话,而不是试图通过国家控制企业社会责任。各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道,并强调赞成高比例的自律。因此,我们看到了软法律(Morth, 2004)的出现,或者是Knill 和 Lehmkuhl (2002) 所说的“被规管的自律”, 和Moran (2002)所归纳的“精细”或“非正式”规章。我更喜欢“软法律”和“软规章”的说法,因为他们并不总是非正式的。软规章常常包括正式报告和统筹程序。还有,从统筹和行政的观点来看,那些规章和精细还是相去甚远的。社会责任的措施和规章在公司和他们的利益相关者之间的对话中发展。 联合国全球契约是发展中的软规章框架的中心。它是自愿的,没有法律约束力的制裁。适用于没有遵守规章并被笼统制定的企业。它为理解条例提供许多余地,从而以适合它们自身情况和期待的某种方式,实现将规章转化为行动的改变。该倡议是建立在菜单上的书面原则基础上的国际宣言和协定的成员契约遵循。然而,契约本身并不是一个法律框架。此倡议依赖于承诺,信誉和能见度遵守,而不是对不符合原则的企业发出明确的制裁。全球契约从全球影响力和道德权威的联合国和增列角色创建社区发出的原则,增长其信誉。软规则,换言之,是嵌套在更广泛的监管范围( Jacobsson和萨赫林-安德森,2006年)英文:Corporate social responsibility: a trend and movement,1 But what social responsibility is, what for?Corporate Social Responsibility (CSR) has become a global trend, involving national, international organizations and civil society But it is far from clear that the idea of CSR, there is no real trend, from where to start, where development, who are the main actors of the If you take it as a social movement, we must ask: What sports and who performs? Discussion helps us reflect national trends and how to manage certain features to expand rapidly and extensively around the world, and adds the following institutional changes, especially changes between countries, corporate and civil society organizations Relationship action between the Trend of corporate social responsibility in three ways: as a management framework for the new requirements, local businesses; as the mobilization of corporate behavior, to assist the country's development assistance; and as a management Each of these portraits suggest that certain behavior center, relationships, control team and My example shows that no one of these comments seem to be more accurate than others, but, activities include different interests norms contributing factor, the origin and Trends in these multiple identities can be partially describe their success as well as its argument, vulnerability and Many companies now have specific plans and sections deal with corporate social responsibility on its In the past, the soft regulations and guidance network, internationally accepted rules has been an important mechanism in companies, national and international organizations needs, for example, published guidelines and regulations of the In this context, the international organization is still important actors, they are seeking dialogue with multinational companies, rather than trying to control through the national corporate social International organizations for corporate social responsibility is not the regulatory body; and they are the most suitable candidate broker regulation and self-regulation initiatives The need for socially responsible behavior and monitoring of these acts increasingly to countries outside of these organizations for the channel, and emphasized in favor of a high proportion of self- Thus, we see a soft law (Morth, 2004) the emergence of, or Knill and Lehmkuhl (2002) said, "is self-regulated," and Moran (2002) summarized in the "fine" or "informal" I prefer the "soft law" and "soft regulation" argument, because they do not always Soft regulations often include formal reporting procedures and co- Also, from the co-ordination and administrative point of view, those regulations and still a far cry from the CSR measures and regulations in the development dialogue companies and their stakeholders The United Nations Global Compact is the center of the development of soft regulatory It is a voluntary, non-legally binding It failed to comply with applicable regulations and general development of the It provides a lot of room for understanding the regulations, which in some way appropriate to their own situation and expectations to achieve the regulatory change into The initiative is a member of the contract on the basis of international declarations and agreements in principle to establish written on the menu on the However, the contract itself is not a legal This initiative is dependent on the commitment, credibility and visibility of compliance, rather than sending a clear sanctions do not conform to the principles of Create Global Compact principles emanating from the global community influence and moral authority of the United Nations and the additional roles, increase its Soft rules, in other words, is nested within the broader scope of regulation (Jacobsson and Sa Helin - Anderson, 2006), an original source and the author: CORPORATE GOVERNANCE VOL 6 NO 5 2006 Kerstin Sahlin-A
一个黄段子
(四)战略业绩评价 自从美国学者亚历山大沃尔创建综合财务评价指标体系以来,企业业绩评价问题一直是财务、会计与统计学等学科研究的重要问题。从战略管理的角度看,业绩评价能有效连接战略目标和企业经营活动,将企业的战略目标具体化。市场与客户需求变化、产品与技术更新等速度的不断加快使企业提高对客户的要求做出快速的调整以满足客户的需要的能力成为提高企业核心竞争力的首要条件。业绩评价体系也应将管理者的决策与行为引向企业长期、综合的战略目标的实现与核心竞争优势的巩固与建立上来。现行管理会计中使用业绩评价指标,在国外普遍是以一定期间的会计收益为基础来计算的“投资报酬率(Return on capital employed 简称ROCE)”占主导;在我国许多国有企业运用改进以后的功效系数法 ,但这些都是单一的、注重对结果的考评的纯财务性质指标,它忽略了对过程的控制,易导致决策者与管理人员的短期行为。而现代企业所面临的竞争要求其管理者在这同时更应注重对市场占有率变化、技术革新、顾客满意度、服务水平、产品质量、人力资源、市场战略等多方面的变化的控制、管理与应变。而在这些方面的表现与能力的评估则更需要对业绩进行多方面的非财务计量才能达成。 战略管理会计趋向于运用综合的、财务和非财务指标相结合的,前瞻的战略性业绩评价,并把企业战略、具体行动和业绩考评进行组合,对不同的战略灵活地采取不同的评价指标来达到导向、保持与实现企业长期竞争优势的目的,例如提倡使用标杆法(又叫基准化分析法,Benchmarking)和平衡计分卡(Balanced score card)。 由美国施乐公司创建的标杆法是指从企业或部门主体的外部寻找绩优操作作为标准,评价本主体的产品、服务或质量等以了解它们目前在行业中所处的位置及与绩优企业的差距,并持续加以改进的方法。采用标杆法的业绩评价方法选取外部评价标准,这一外部的标准不受行业或地区限制,如英国铁路公司成功地向英国航空公司借鉴清洁车厢的经验,美国汽车工业协会成功向英国天然气公司借鉴电话处理程序。 平衡计分卡是一个增强公司长期战略计划编制的工具。它起源于1992年卡普兰(R R Kaplan)教授与诺顿(D P Norton)在《哈佛商业评论》上发表的文章《平衡计分卡:能驱动绩效的评价工具》(The Balanced Scorecard: Measures that Drive Performance)中所提出的从财务、顾客满意度、内部业务流程、创新与学习等等相互联系的四个方面将企业的战略目标进行系统化、具体化的评价。这一综合业绩评价观念一经提出便以惊人的发展速度为世界上许多大企业所接纳,根据Gartner Group调查表明:在过去的十几年间,《财富》杂志公布的世界前1000位公司中有70%的公司采用了平衡计分卡系统,Bain & Company调查也指出,50%以上的北美企业已采用它作为企业内绩效评估的方法。它很好地平衡了财务与非财务指标(财务指标相对于顾客、内部业务流程、创新与学习这三个指标)、近期与远期目标(财务、顾客、内部业务流程这三个指标相对于创新与学习这个长期指标)内部与外部因素(内部业务流程这一指标相对于顾客满意度这一指标)之间的关系,将企业为实现长期战略目标而制定的所有目标和指标系统地结合在一起。实施这一方法成功的案例如美孚石油公司,该公司在成功引入平衡计分卡后,每一位员工甚至连送油的司机都会从他的角度去思考战略的实施,当运油去加油站时会同时观察该加油站是否达到服务要求,了解客户的满意度,客户新需求等等,并及时将这些信息反馈给公司,因为公司的战略执行和绩效与每个人的浮动薪酬密切相关,形成了一种双赢的效果。在实施平衡计分卡之前,美孚石油1993年赢利率行业倒数第一;实施平衡计分卡之后,它从1995年起赢利率便连续四年保持行业第一,并于1999年成功与埃克森合并为埃克森美孚(Exxon Mobil)集团公司,根据2006美国权威《财富》杂志世界500强企业排名,埃克森美孚以营业收入以将近3400亿的营业收入名列500强榜首。
中级高级财务会计 Intermediate and Advanced Financial Accounting 管理会计 management accounting 税务会计 tax accounting 成本会计 cost accounting 审计学 auditing 会计制度设计 accounting standards design
Auditing the significance put forward is in being audited by extensive use by sampling , the purpose suggesting that is to audit risk for lessening , swear to audit mass , rise auditing efficiency , to evade legal liability , it arrives at very important application of complete phase It both in auditing With the fact that the whole world range inner audits increasing by failing over the past few years, rise auditing legal action tide, the call for judging that go along studies to auditing significance is more and more Auditing significance is that to refer to audit a personnel to the user who unit accounting statement objective reality is audited , may affect accounting statement under specially appointed environment the mistake judging or making policy reports or the order of severity failing to report composes out one kind subjective occupation The main body of a book is emphasized discussing that the concept hits the target in small-scale enterprise auditing significance applying Small-scale enterprise is that one resembles comparatively peculiarly in auditing a marriage partner , have different Yu other type enterprise Study these characteristics and their effect to auditing significance level application , be a premise and basis studying the significance how middle to apply to auditing process to small-scale enterprise is The main body of a book on this account for point of penetration; breakthrough point , discuss that and here on the basis to auditing the go along exercising the conceptual problem how to wield significance in the entire proceeding, the at last gives a example auditing the concept wielding significance in process in small-scale enterprise
The importance of audit is widely used in the sample audit, the purpose is later in order to reduce the auditing risk and guarantee to improve the auditing quality, efficiency, evade legal responsibility audit, it in the audit plan to finish stage has very important In recent years, along with the global scope, audit failure audit to the high tide of litigation, the research on the importance of audit judgment are increasingly Audit the importance of audit personnel refers to the auditees accounting statements objective existence, in certain circumstances may affect accounting statements or misstatement or omission in the decision-making of the severity of a kind of subjective professional In this article, the author discusses the importance in small enterprise concept of audit application Small-scale enterprises is an object of audit, with a special kind of different from other types of Study these characteristics and the importance of the application level of audit, is studying how to small-scale enterprises in audit process using the premise and basis of concept of This paper tries to point, and on the basis of the audit process of how to use the concept of importance to discuss, and finally gives a small enterprise audit process using the concept of 你看看吧
百度搜 韬浦翻译
我只知道一些会计类原文书的名字 1,fundamental accounting principles 2,internediate accounting 3,advanced accounting 4,cost accounting:traditions and innovations 5,managerial accounting 6,principles of auditing and other assurance services 7,financial management:theory and practice 8,financial accounting 9,international accounting:a user perspective 10,einancial reporting analysis:using financial accountinginformation 这些书都是THOMSON SOUTH-WESTERN出版的 我用过一些中国财政经济出版社的影印版 具体的你可以去找这些书,然后用金山快译把他翻译成中文,这样就知道大体的意思了.
更英语翻译 载app: 尾巴翻译官 谢谢
企业的社会责任:一种趋势和运动,1但社会责任是什么,是为了什么?企业社会责任( CSR )已成为一个全球趋势,涉及企业,国家,国际组织和民间社会组织。但这远远不能清楚CSR的主张,有什么真正的趋势,是从哪里开始,在哪里发展,谁是项目的主要行动者。如果把它作为一种社会运动,我们必须要问:什么运动和谁执行?讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展,并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。企业社会责任的趋势在三个方面:作为一个管理框架,新的要求,地方企业;作为动员企业行为,以协助国家的发展援助;和作为管理趋势。每一个这些画像表明,中心的某些行为,关系,驾驭团队和利益。我的例子表明,没有人对这些意见似乎比别人更准确,而是,活动包括规范的不同利益、作用因素、起源和轨迹。这些多重身份的趋势可以部分描述其成功以及它的争论,脆弱性和流动性。许多公司现在有具体的计划和小节在其网站上处理企业社会责任。在过去,软条例和指导网络,国际公认的规则一直是一种重要机制,作用在公司、国家和国家间组织的需求,例如,发布指导方针和条例的公司。在这背景下,国际组织仍然是重要的行动者,他们正在寻求与跨国公司进行对话,而不是试图通过国家控制企业社会责任。各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道,并强调赞成高比例的自律。因此,我们看到了软法律(Morth, 2004)的出现,或者是Knill 和 Lehmkuhl (2002) 所说的“被规管的自律”, 和Moran (2002)所归纳的“精细”或“非正式”规章。我更喜欢“软法律”和“软规章”的说法,因为他们并不总是非正式的。软规章常常包括正式报告和统筹程序。还有,从统筹和行政的观点来看,那些规章和精细还是相去甚远的。社会责任的措施和规章在公司和他们的利益相关者之间的对话中发展。 联合国全球契约是发展中的软规章框架的中心。它是自愿的,没有法律约束力的制裁。适用于没有遵守规章并被笼统制定的企业。它为理解条例提供许多余地,从而以适合它们自身情况和期待的某种方式,实现将规章转化为行动的改变。该倡议是建立在菜单上的书面原则基础上的国际宣言和协定的成员契约遵循。然而,契约本身并不是一个法律框架。此倡议依赖于承诺,信誉和能见度遵守,而不是对不符合原则的企业发出明确的制裁。全球契约从全球影响力和道德权威的联合国和增列角色创建社区发出的原则,增长其信誉。软规则,换言之,是嵌套在更广泛的监管范围( Jacobsson和萨赫林-安德森,2006年)英文:Corporate social responsibility: a trend and movement,1 But what social responsibility is, what for?Corporate Social Responsibility (CSR) has become a global trend, involving national, international organizations and civil society But it is far from clear that the idea of CSR, there is no real trend, from where to start, where development, who are the main actors of the If you take it as a social movement, we must ask: What sports and who performs? Discussion helps us reflect national trends and how to manage certain features to expand rapidly and extensively around the world, and adds the following institutional changes, especially changes between countries, corporate and civil society organizations Relationship action between the Trend of corporate social responsibility in three ways: as a management framework for the new requirements, local businesses; as the mobilization of corporate behavior, to assist the country's development assistance; and as a management Each of these portraits suggest that certain behavior center, relationships, control team and My example shows that no one of these comments seem to be more accurate than others, but, activities include different interests norms contributing factor, the origin and Trends in these multiple identities can be partially describe their success as well as its argument, vulnerability and Many companies now have specific plans and sections deal with corporate social responsibility on its In the past, the soft regulations and guidance network, internationally accepted rules has been an important mechanism in companies, national and international organizations needs, for example, published guidelines and regulations of the In this context, the international organization is still important actors, they are seeking dialogue with multinational companies, rather than trying to control through the national corporate social International organizations for corporate social responsibility is not the regulatory body; and they are the most suitable candidate broker regulation and self-regulation initiatives The need for socially responsible behavior and monitoring of these acts increasingly to countries outside of these organizations for the channel, and emphasized in favor of a high proportion of self- Thus, we see a soft law (Morth, 2004) the emergence of, or Knill and Lehmkuhl (2002) said, "is self-regulated," and Moran (2002) summarized in the "fine" or "informal" I prefer the "soft law" and "soft regulation" argument, because they do not always Soft regulations often include formal reporting procedures and co- Also, from the co-ordination and administrative point of view, those regulations and still a far cry from the CSR measures and regulations in the development dialogue companies and their stakeholders The United Nations Global Compact is the center of the development of soft regulatory It is a voluntary, non-legally binding It failed to comply with applicable regulations and general development of the It provides a lot of room for understanding the regulations, which in some way appropriate to their own situation and expectations to achieve the regulatory change into The initiative is a member of the contract on the basis of international declarations and agreements in principle to establish written on the menu on the However, the contract itself is not a legal This initiative is dependent on the commitment, credibility and visibility of compliance, rather than sending a clear sanctions do not conform to the principles of Create Global Compact principles emanating from the global community influence and moral authority of the United Nations and the additional roles, increase its Soft rules, in other words, is nested within the broader scope of regulation (Jacobsson and Sa Helin - Anderson, 2006), an original source and the author: CORPORATE GOVERNANCE VOL 6 NO 5 2006 Kerstin Sahlin-A
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企业的社会责任:一种趋势和运动,1但社会责任是什么,是为了什么?企业社会责任( CSR )已成为一个全球趋势,涉及企业,国家,国际组织和民间社会组织。但这远远不能清楚CSR的主张,有什么真正的趋势,是从哪里开始,在哪里发展,谁是项目的主要行动者。如果把它作为一种社会运动,我们必须要问:什么运动和谁执行?讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展,并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。企业社会责任的趋势在三个方面:作为一个管理框架,新的要求,地方企业;作为动员企业行为,以协助国家的发展援助;和作为管理趋势。每一个这些画像表明,中心的某些行为,关系,驾驭团队和利益。我的例子表明,没有人对这些意见似乎比别人更准确,而是,活动包括规范的不同利益、作用因素、起源和轨迹。这些多重身份的趋势可以部分描述其成功以及它的争论,脆弱性和流动性。许多公司现在有具体的计划和小节在其网站上处理企业社会责任。在过去,软条例和指导网络,国际公认的规则一直是一种重要机制,作用在公司、国家和国家间组织的需求,例如,发布指导方针和条例的公司。在这背景下,国际组织仍然是重要的行动者,他们正在寻求与跨国公司进行对话,而不是试图通过国家控制企业社会责任。各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道,并强调赞成高比例的自律。因此,我们看到了软法律(Morth, 2004)的出现,或者是Knill 和 Lehmkuhl (2002) 所说的“被规管的自律”, 和Moran (2002)所归纳的“精细”或“非正式”规章。我更喜欢“软法律”和“软规章”的说法,因为他们并不总是非正式的。软规章常常包括正式报告和统筹程序。还有,从统筹和行政的观点来看,那些规章和精细还是相去甚远的。社会责任的措施和规章在公司和他们的利益相关者之间的对话中发展。 联合国全球契约是发展中的软规章框架的中心。它是自愿的,没有法律约束力的制裁。适用于没有遵守规章并被笼统制定的企业。它为理解条例提供许多余地,从而以适合它们自身情况和期待的某种方式,实现将规章转化为行动的改变。该倡议是建立在菜单上的书面原则基础上的国际宣言和协定的成员契约遵循。然而,契约本身并不是一个法律框架。此倡议依赖于承诺,信誉和能见度遵守,而不是对不符合原则的企业发出明确的制裁。全球契约从全球影响力和道德权威的联合国和增列角色创建社区发出的原则,增长其信誉。软规则,换言之,是嵌套在更广泛的监管范围( Jacobsson和萨赫林-安德森,2006年)英文:Corporate social responsibility: a trend and movement,1 But what social responsibility is, what for?Corporate Social Responsibility (CSR) has become a global trend, involving national, international organizations and civil society But it is far from clear that the idea of CSR, there is no real trend, from where to start, where development, who are the main actors of the If you take it as a social movement, we must ask: What sports and who performs? Discussion helps us reflect national trends and how to manage certain features to expand rapidly and extensively around the world, and adds the following institutional changes, especially changes between countries, corporate and civil society organizations Relationship action between the Trend of corporate social responsibility in three ways: as a management framework for the new requirements, local businesses; as the mobilization of corporate behavior, to assist the country's development assistance; and as a management Each of these portraits suggest that certain behavior center, relationships, control team and My example shows that no one of these comments seem to be more accurate than others, but, activities include different interests norms contributing factor, the origin and Trends in these multiple identities can be partially describe their success as well as its argument, vulnerability and Many companies now have specific plans and sections deal with corporate social responsibility on its In the past, the soft regulations and guidance network, internationally accepted rules has been an important mechanism in companies, national and international organizations needs, for example, published guidelines and regulations of the In this context, the international organization is still important actors, they are seeking dialogue with multinational companies, rather than trying to control through the national corporate social International organizations for corporate social responsibility is not the regulatory body; and they are the most suitable candidate broker regulation and self-regulation initiatives The need for socially responsible behavior and monitoring of these acts increasingly to countries outside of these organizations for the channel, and emphasized in favor of a high proportion of self- Thus, we see a soft law (Morth, 2004) the emergence of, or Knill and Lehmkuhl (2002) said, "is self-regulated," and Moran (2002) summarized in the "fine" or "informal" I prefer the "soft law" and "soft regulation" argument, because they do not always Soft regulations often include formal reporting procedures and co- Also, from the co-ordination and administrative point of view, those regulations and still a far cry from the CSR measures and regulations in the development dialogue companies and their stakeholders The United Nations Global Compact is the center of the development of soft regulatory It is a voluntary, non-legally binding It failed to comply with applicable regulations and general development of the It provides a lot of room for understanding the regulations, which in some way appropriate to their own situation and expectations to achieve the regulatory change into The initiative is a member of the contract on the basis of international declarations and agreements in principle to establish written on the menu on the However, the contract itself is not a legal This initiative is dependent on the commitment, credibility and visibility of compliance, rather than sending a clear sanctions do not conform to the principles of Create Global Compact principles emanating from the global community influence and moral authority of the United Nations and the additional roles, increase its Soft rules, in other words, is nested within the broader scope of regulation (Jacobsson and Sa Helin - Anderson, 2006), an original source and the author: CORPORATE GOVERNANCE VOL 6 NO 5 2006 Kerstin Sahlin-A
-Describe公司的特点。 -Define财务状况、会计等式。 -Identify四个基本的财务报表。 -Explain怎么一般公认会计原则编制财务报表相关的独立注册会计师的报告,并确定组织的影响会计。