送交者: skipper3 于 2005-9-26, 16:45:13:
回答: 不然呢? 由 bluesea 于 2005-9-26, 15:24:01:
you are not a bad boy I give a short answer.
First keep in mind accountants'job are closely related to financial decision making. His job is essentially to help to make the book look good to shareholders, in a sense that the value of the firm has increased during the current accounting period and this very importan, the trend of profitability.
This sounds simple well it is but. The important thing is that rules are never as clear as Newton's 3 law. In this industry there is essentially no specific rules, only a set of generally accepted accounting principles. Now the profitability and the value of the firm are determined by a big line of factors: sales, investment income, capitalization of assets, cost of operation/financing/investment/depreciation, taxation(expense and/or income)...and a equally big line of variables ranging from general business environment, government regulation, tax laws, a firm's credit rating, natural disasters, internal situation...you name it. What a good accountant must do is to make recommendation on when to make a key business decision and how to execute it so the book will look as good as it possibly can and give shareholders the much need confidance by providing encouraging forecast.
OK?
OK?