CFO地位详解，全面了解CFO角色与职责

1. The purpose of accounting information(⭐)

1.1 What is accounting?

Accounting is a way ofrecording,analyzingandsummarizingtransactions of a business.

1.2 The need for accounts

Double-entry bookkeeping复式记账法（F3）

involves entering every transaction as adebitin one account and a correspondingcreditin another account, ensuring that they ‘balance’. (有借必有贷，借贷必相等)

1.3 Users

üManagers (need the most information, have 'special' access to information)

üShareholders

üTrade contacts (suppliers, customers)

üProviders of finance

üRevenue and Customs英国税务及海关总署

üFinancial analysts and advisers

üGovernments and their agencies

üThe public

1.4 Qualities of good information（F3）

①Relevance相关性

②Comprehensibility (understandability)可理解性

③Reliability可靠性(the accounts published by limited companies should be verified by auditors审计师)

④Completeness完整性

⑤Objectivity (free from bias)客观性

⑥Timeliness及时性

⑦Comparability可比性

1.5 The structure of the accounting function (⭐)

The head of the accounting management structure is usually the finance director/CFO财务总监.

The CFO has a seat on the BOD and is responsible for routine accounting matters and also for broad financial policy.

①Financial Controller财务主管

Some responsibilities of the Financial Controller

üRoutineaccounting日常财务会计

üProvidingaccountingreportsfor other departments

üCashiers’ duties and cash control现金出纳

②Management Accountant管理会计

üCostaccounting成本会计

üBudgetsand budgetary control预算

üFinancial management ofprojects项目管理

③Treasurer司库

A very large organization might have a Treasurer

üRaisingfundsby borrowing筹资

üInvestingsurplus funds on the money market or other investment markets投资

üCashflowcontrol现金流控制

双双老师敲黑板

我们要能够区分以下三者的工作范围：

①FinancialController:做账、编报表

②ManagementAccountant:成本、预算、项目财务管理

③Treasurer:融资、投资、现金流