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Type of Accounting Information

As there are many types of economic, there are also many types of accounting information. The terms financial accounting（财务会计）, management accounting（管理会计） , and tax accounting（税务会计） often are used in describing three types of accounting information that are widely used in the business community.

Financial Accounting

Financial accounting refers to information describing the financial resources, obligations, and activities of an economic entity (either an organization（组织） or an individual（个人） ). Accountants（会计师） use the term financial position to describe an entity`s financial resources and obligations at appoint in time and the results of operations to describe its financial activities during the year.

Financial accounting information is designed primarily to assist investors and creditors in deciding where to place their scarce investment resources. Such decisions are important to society , because they determine which companies and industries will receive the financial resources necessary for growth.

Financial accounting information also is used by managers and in income tax returns. In fact, financial accounting information is used for so many different purposes that it often is called “general-purpose” accounting information.

会计信息的种类

正如经济决策有很多种类，会计信息也有许多种。在商业社会里，人们使用财务会计、管理会计和税务会计来描述三种最常用的会计信息。

财务会计

财务会计（Financial Accounting ）指的是那些描述经济实体（可能是一个组织或是个人）的财务资源、债务和经济活动的信息。在某个时点，会计师及时地利用财务状况这个术语来描述一个企业的财务资源和债务，并用经营成果来描述企业在本年度的财务活动。

财务会计信息主要帮助投资者和债权人决定：将手中的资源投资到哪些地方？这类决定对社会而言是非常重要的，正是这些决策决定了哪些公司和行业能够获得用于发展所必须得资金呢来源，而哪些公司和行业将无法获得。

公司经理也使用财务会计信息，收入所得税申报也需要使用财务会计信息，事实上，财务会计信息具有那么多种用途，以至于人们称它为“通用”的会计信息。

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