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1 1 (Learning Objectives) ( ) 4. ( )

2 S e a g a t e 12 Stephen Luczo S e a g a t e Q u a n t u m M i c r o n C y p r e s s C a b l e t r o n 6 00 Windows 98( Windows 2000 ) Windows O r a c l e Peter Burrows with Gary McWilliams, Paul C. Judge, Roger O. Crockett, and bureau reports, High Tech: There s Something Wrong Out There, Bu s i n e s s We e k, December 29, 1997, pp Reprinted by special permission, copyright 1997 by The McGraw-Hill Companies, Inc

3 ( ) ( ) H a r l e y - D a v i d s o n ( ) ( ) ( ) 3

4 1.2 ( 1 ) ( 2 ) ( 1 ) ( 2 )

5 S E C I R S E PA

6 ( )

7 ( ) 12 ( ) $ $ $ ( ) ( ) ( ) [ 1 ] [1] FA S B (Norwalk, Conn.,1978), p.4 7

8 ( ) ( ) ( ) ( ) ( 1-4 ) 2 8

9 ( ) 1-4 ( ) 1 9

10 1.4 (Procter & Gamble) ( C E O ) ( C F O ) ( )

11 1 ( ) (CEO) ( ) ( ) (CFO) [1] [ 2 ] [ 3 ] [1] www. c a n c e r. o rg / f r a m e s / h t m l [2] www. p g. c o m [3]

12 50 = ( ) 1-6 ( ) ( )

13 1 1.5 : G A A P G A A P 13

14 ( FA S B ) ( S E C ) ( FA S B ) FA S B FA S B ( ) FA S B FA S B ( ) FA S B FA S B FA S B S E C ( S E C ) S E C FA S B S E C FA S B S E C S E C S E C S E C FA S B 14

15 1 G A A P G A A P G A A P Ralston Purina 1997 L L P FA S B S E C ( A I C PA ) A I C PA C A I C PA FA S B FA S B A I C PA ( I M A ) I M A ( I I A ) I I A I I A ( A A A ) A A A A A A A A A

16 ( ) C PA C PA A I C PA ~ 125 C PA I M A I I A C M A C I A C PA A I C PA A I C PA A I C PA C PA I M A 16

17 1 B R u t g e r s R u t g e r w w w. r u t g e r s. e d u / a c c o u n t i n g / r a w. h t m R u t g e r s Becker CPA w w w. b e c k e r c p a. c o m S E C E D G A R w w w. s e c. g o v / c g i - b i n / s r c h - e d g a r E D G A R R U s E D G A R To y s ( ) w w w. s h a r e h o l d e r. c o m / t o y w w w. m h h e. c o m / m e i g s

18 ( 1 ) ( 2 ) ( 3 ) ( 4 ) C PA ( ) C PA C PA C PA ( C F O ) C F O ( ) 18

19 ( G A O ) G A O G A O ( I R S ) I R S S E C FA S B S E C S E S E C F B I F D I C ( )

20 1 2 3 ( ) 4 ( ) 5 ( ) ( A I C PA I M A C I A A A A ) 6 FA S B S E C FA S B S E S E C A I C PA I M A I I A A A A 7 ( C PA C M A C I A ) 8 20

21 1 ( ) 2 A merican Institute of CPAs accounting system Certified Public Accountant A merican Accounting Association cost accounting external users ( ) financial accounting FA S B audit F inancial Accounting Standards Board balance sheet bookkeeping financial forecast g enerally accepted accounting principles cash flow prospects general-purpose information Certificate in Internal Auditing G overnment Accounting Office C ertificate in Management Accounting 21

22 income statement ( ) I nstitute of Internal Auditors management accounting return of investment I nstitute of Management Accountants return on investment ( integrity ) Securities and Exchange Commission internal auditing internal control structure statement of cash flows statement of financial position Internal Revenue Service Tax accounting internal users a. b. c. d. 2. a. b. c. d. 3. a. b. c.

23 1 d. 4. a. b. c. d. 5. a. b. c. d. 6. a. b. c. d. 7. a. b. c. d. 8. a. C PA b. c. d. 9. a. b. c. d. 10. a. b. c. d

24 C PA C M A C I A ( FA S B ) 36. ( S E C ) LO1 [ 1 ] [1] LO1(Learning Objective 1)

25 1 1.2 LO3, 4 a. b. c. Hency James d. e. 1.3 L O 3 a. b. c. d. 1.4 L O 6 a. b. c. d. 1.5 L O 6 a. FA S B b. AICPA c. SEC 1.6 L O LO3, 4, 5, 7 a. b. c. d. e. f. ( ) g. h. i. 25

26 1.8 L O 6 a. b. c. d. e. f. 1.9 LO3, 4 26 a. b. c L O 4 a. b. c L O 6 ( ) a. b. c L O 5 a. b. c L O 5 a. b. c L O 7 a. b.

27 L O 8 Maria Acosta Kenzo Nakao Helen Martin Anthony Mandella C e n t r a l A c o s t a N a k a o I B M M a r t i n M a n d e l l a ( ) 1.16 R U s LO3, 5 A R U s a. b. c. d. R U s L O C h r y s l e r 1.2 LO3, 4 a. b. 1.3 L O 2 a. b. c. 1.4 L O 7 I M A [ 1 ] 1.1 LO6, 7 [1] B 27

28 a. R u t g e r s R u t g e r s w w w. r u t g e r s. e d u / A c c o u n t i n g / r a w / i n t e r n e t / i n t e r n e t. h t m b. B i g - S i x c. U.S. Accounting Publishers d.! ( ) 1. b 2. d 3. d 4. c 5. a 6. c 7. c 8. a 9. b 10. d 28

ebookg 54-2

ebookg 54-2 2 (Learning Objectives) 1. 2. 3. ( = + ) 4. 5. 6. 7. 8. 9. 10. P l a y s t a t i o n Nintendo 64 P l a y s t a t i o n 1997 24 S e g a S a t u r n D S L 3 - D ( P C ) P l a y s t a t i o n Nintendo 64