会计被称作是经营语言

What is accounting?

Accounting is an art，it's not a science.According to the definition of American institute of Certified Public Accountants (AICPA)，it's “the art of recording，classifying，summarizing in a significant manner and in terms of money，transactions and events which are，of financial character，and interfering the results thereof.”No matter you are calculating a household budget，or filling the income tax return，you will deal with accounting concepts and accounting information．

Today，accounting is called“the language of business”.All the investors and managers need a clear understanding of accounting information.The underlying purpose of accounting is to report financial information for decision making about a business entity.When it concentrates on reporting to people inside the business entity like business executives and managers，the work is called management accounting．

Business executives and managers need this information to enable them to plan and control business activity． For example，management needs to know the profitability of each department of the organization，the adequacy of the company's cash flow，and the ability to generate earnings．

The financial information which services the outsider is so called financial accounting． These outsiders include owners，banks，creditors，financial analysts，economists，unions，government agencies，and the general public． As all these groups have supplied money to the business or have some other interest in the business that will be benefited from the information about its financial positon and financial results．

In other words，they can affect or be affected by the company.For example，a labor union needs to be informed of a company's financial strength and profits before beginning negotiations for a new labor contract.It is important to remember that every individual as well as every business has to make economic decisions for the future． Therefore，everyone needs some understanding od accounting as a basis for making sound decisions.

什么是会计?

会计是一门艺术，而不是一门科学。根据美国注册会计师协会(AICPA) 给会计下的定义，它是将货币、经济业务和事项的财务特征以一种极其有效的方式记录、分类和总结，并对其结果进行说明的一种艺术。不论你是在计算家庭预算还是在填写个人所得税申报表，你都在和会计概念、会计信息打交道。

今天，会计被称作是“经营语言”。每个投资者、管理者都需要清楚地理解会计信息。会计的基本宗旨是为有关会计经济实体制定决策提供财务信息。关注于向企业内部的经理及管理者们的报告工作被称作是管理会计。企业的经理和管理者们需要这些信息来帮助他们计划和控制企业的活动。例如，管理层需要知道企业各部门的盈利能力、公司的现金流量以及积累收益的能力等。

服务于企业外部人士的有关财务信息被称为财务会计。这些外部人员包括企业的所有者、银行、债权人、金融分析师、经济学家、工会、政府机构和公众。

因为这些群体对企业投入了资金，或享有某些利益，所以必须获得企业财务状况和经营成果等方面的信息。换句话说，这些群体会影响到企业的经营或者被企业的经营所影响到。例如，工会在为新的劳工合同和企业谈判之前，需要了解公司的财务实力和利润。正如每个企业一样，每个人都需要做出未来的经济决策，因此，每个人都要了解一些会计知识，为作出良好的决策打下基础。