會計基礎雙語經典教程(ppt 53頁)

會計基礎雙語經典教程目錄：
Chapter 1、Accounting: The Key to Success會計：成功的鑰匙
Lesson 2、Business Activity企業活動
Lesson 3、Accounting & Users of Accounting Information會計與會計信息的使用者
Lesson 4、Revenue、Expense &Profit收入、費用與利潤

會計基礎雙語經典教程內容提要：
Learning Objectives：
Describe forms of business organizations(企業組織的形式).
Understand Business Activity(企業活動)
Describe accounting and its goals and users(會計的目的和使用者).
Identify users and uses of accounting.(會計的作用)
Sole Proprietorship(獨資企業)：
A business owned by only one person.
Legal requirements - file for a business license and register the business name.
For accounting purposes, it is considered a separate entity, but, it is not considered a separate legal entity from its owner (unlimited liability).
Profits are taxed on owner’s personal income tax return(個人所得稅).

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