Name: 財務報表----第一講----用途和用戶 (Financial Statements - Lecture 1 - Uses and Users)
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And today we'll be talking about the users and the users

that identifies and records and organizations

A knowledge of accounting is relevant and useful

in whatever career you decide to pursue--

Every position requires some knowledge of accounting

or an understanding of how your actions in your position

both their profitability and their progress as they

You must be able to analyze the information from the past,

so you can adjust what you do in the future

to ensure the company you own or work for is profitable.

You need accounting information to make informed decisions

So just who are the users of financial information

and what information do they need to make decisions?

Users of accounting information are individuals

and they need information to find answers and make

in order to predict what may happen in the future.

To do that, they need detailed accounting information

of accounting information-- internal and external users.

Internal users plan, organize, and run businesses.

They ask questions such as what price should

should we expand on global markets or not,

Internal users have access to a large amount of information

and they will not be the focus of this course.

External users are outside of an organization.

are the key external users of accounting information.

That means that their decisions generally

So what questions do the main external users have?

Well, an investor might ask if a business is profitable enough

to give them a return on their investment.

be able to repay a loan plus interest when

And other creditors might ask if the bills

a company has outstanding will be paid in the future.

There are other external users that might also have questions.

Employees and labour unions want to know if they will receive

Customers are interested in whether a business will honor

want to know if an organization is paying appropriate taxes.

Regulatory agencies, like the Securities Exchange Commission,

to know if a company is one that they want

But the key external users of accounting information

are still investors, lenders, and other creditors.

It's important to check your understanding and the best way

Periodically, you're going to see multiple choice questions.

before you check to see if you've got it right.

Determining if a company can pay its obligations as they

come due is the primary objective of which

The primary objective of investors, competitors,

and labour unions is not whether a company can pay its bills

Yes, those external users are concerned about that,

Creditors, also called lenders, have a primary objective.

able to pay their bills as they come due.

What about ethics and accounting information?

In order for accounting information to be useful,

it must represent the actual economic activity

have extensive rules of conduct to guide what they report,

when they report it, and how they present it

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財務報表----第一講----用途和用戶 (Financial Statements - Lecture 1 - Uses and Users)

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