1 (Learning Objectives) 1. 2. 3. ( ) 4. ( ) 5. 6. 7. 8.
S e a g a t e 12 Stephen Luczo S e a g a t e 10 3 2. 4 12 2 7 Q u a n t u m 12 1 0 5 000 12 1 5 M i c r o n 31 960 53 C y p r e s s C a b l e t r o n 6 00 Windows 98( 2000 3 Windows 2000 ) Windows 95 98 1999 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.38-40. Reprinted by special permission, copyright 1997 by The McGraw-Hill Companies, Inc. 1997 1.1 2
1 1.1.1 1-1 1-1 1.1.2 ( ) ( ) H a r l e y - D a v i d s o n 1997 1 6 ( ) 7. 72 8. 16 ( ) 1997 1. 74 ( ) 3
1.2 ( 1 ) ( 2 ) ( 1 ) ( 2 ) 1-2 1.2.1 4
1 1.2.2 S E C I R S E PA 1-2 1.2.3 1. 2. 3. 1.2.4 5
1.3 2 14 1.3.1 ( ) 1.3.2 6
1 100 000 ( ) 12 ( ) 100 000 1 2 $ 12 000 $100 000 100 000 $ 112 000 ( ) 1997 1. 04 7 500 1-1 ( ) ( ) [ 1 ] [1] FA S B (Norwalk, Conn.,1978), p.4 7
( ) ( ) 1-3 2 ( ) ( ) ( 1-4 ) 2 8
1.3.3 1-4 ( ) 1-4 ( ) 1 9
1.4 (Procter & Gamble) 1997 1.4.1 ( C E O ) ( C F O ) ( ) 1-5 10
1 ( ) (CEO) ( ) ( ) (CFO) 1-5 1.4.2 [1] [ 2 ] 1997 1 0 [ 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] 1997 11
50 = ( ) 1-6 ( ) ( ) 1-6 1.4.3 12
1 1.5 : 1.5.1 G A A P G A A P 13
( 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
1 G A A P G A A P G A A P Ralston Purina 1997 L L P 1997 1.5.2 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 ) 1 29 7 I I A I I A ( A A A ) A A A A A A A A A 1.5.3 15
( ) C PA C PA 40 2 000 A I C PA 150 120 ~ 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
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 1.6 17
( 1 ) ( 2 ) ( 3 ) ( 4 ) 1.6.1 C PA ( ) C PA C PA C PA 1.6.2 ( C F O ) C F O ( ) 18
1 1.6.3 ( 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 ( ) 1.6.4 1.6.5 1.6.6 19
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
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
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 22 1. a. b. c. d. 2. a. b. c. d. 3. a. b. c.
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. 1. 2. 3. 4. 23
24 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. C PA C M A C I A 34. 35. ( FA S B ) 36. ( S E C ) 37. 38. 39. 40. 1.1 LO1 [ 1 ] [1] LO1(Learning Objective 1) 1 1. 1
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 3 1 8 1.7 LO3, 4, 5, 7 a. b. c. d. e. f. ( ) g. h. i. 25
1.8 L O 6 a. b. c. d. e. f. 1.9 LO3, 4 26 a. b. c. 1.10 L O 4 a. b. c. 1. 11 L O 6 ( ) a. b. c. 1.12 L O 5 a. b. c. 1.13 L O 5 a. b. c. 1.14 L O 7 a. b.
1 1.15 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 1996 1.1 L O 6 8 0 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
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