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FundamentalsofBusiness
国际商务导论;Whattocovertoday：;1.Accounting;1.1Functionsofaccounting;2.Decisionsupport:tohelpmanagersmakedecisions;accountingactivitiesperformedforsupportingdecision-makingistermedmanagerialaccounting管理会计,e.g.
financialmanagers:usehistoricalrevenueandcostinformationforbudgetingdecisions
marketingmanagers:usesalesinformationtoevaluatetheimpactofaparticularpromotionstrategy
productionmanagers:useseasonalsalesinformationtodeterminethenecessaryproductionlevelinthefuture
;3.Control:tohelpmanagersmaintaincontroloveremployees,functionsordivisions,andproducts,andtoidentifythefirm’sstrengthsandweaknesses,e.g.usesalesinformationtomonitortheperformanceofvariousproductsandthesalespeoplewhosellthem;alsoanareacoveredbymanagerialaccounting
Auditing审计:anassessmentoftherecordsthatwereusedtoprepareafirmsfinancialstatements
Internalauditors内部审计师:afirm’semployeeswhospecializeinevaluatingvariousfunctionsordivisionswithinthefirmtoensurethattheyareoperatingefficiently
Independentauditors外部审计师:employeesofanindependentaccountingfirmwhohelppubliclyheldfirmstohavetheirannualfinancialreportsaudited
;1.2Therulesofaccounting;Practicalvalues:
Whenallcompaniesusethesamesetofaccountingrules,itesmucheasierforinvestorsandcreditorstoevaluateafirm’sperformancerelativetoothers.
Unethicalmanagers,e.g.DennisKozlowski,theformerCEOofTyco(泰科国际有限公司，全球最大的电气、电子元件制造商),sometimestrytomanipulateandfalsifyaccountingdatatopaintamorepositivepictureofacompany’sperformance,soastoprotectthefirm’sstockprice(asintheTycocasewheresomeinvestorsaremisledtopayahigherpriceforTycostockthanwhoitwasreallyworth)andincreasetheirownsalary,bonuses,andstockoptionswhenstakeholdersbelieveacompanyisperformingwell.Awell-establishedset
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