西方財務會計培訓資料(英文版)(ppt 65頁)

西方財務會計培訓資料(英文版)內容提要：
ACCOUNTING：
A service activity ---- Provide useful information about economic entities to interested parties
And a measurement-communication activity---- The usefulness of accounting information depends on effective measurement of the economic activities and effective communication of those measurements to users of that information.
GAAP：
Generally accepted accounting principles are the measurement rules used to develop the information in financial statement.
They are those guidelines which indicate how to report economic events.
They consist of a number of concepts,principles and procedures.

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