會計學專業英語經典課程(ppt 350頁)

會計學專業英語經典課程內容提要：
Accounting Ethic：
Accountants have a significant responsi bil ITy to the public.
Why?
Ethics are bel IEfs that distinguish right from wrong. They are accepted standards of good and bad behavior.
Many professional organization have codes of ethics or professional conduct that direct the activ IT IEs of their members.
AICPA’s Code of Professional Conduct
Chinese Certif IEd Public Accountants Code of Professional Ethics
Learning Objectives：
Know the conceptual framework for finan cial reporting
Know the qual ITative characteristics of accounting information
Describe the elements of finan cial statements
Understand the basic assumptions and the basic prin ciples of accounting
Learn the accounting terms in this chapter and use them in the translation task.
Second Level: Fundamental Concepts
Qual ITative Characteristics of Accounting Information
Figure 2-2 in P16
H IErarchy 等級製度
Pervasive 普遍的
T HReshold 門檻、起點、開端
Cr ITerion 評判的 標準、尺度

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