...(2) Measurement of the activities and status of an accounting entity The activities of an entity are measured using bookkeeping and other recording and calculation techniques, and processed into information expressed in monetary terms. (3) Transmission of information The activities and status of an entity measured in this way are compiled into accounting information, which is then transmitted to users through some form of media. (4) Use of accounting information Users use the transmitted accounting information to make economic decisions from their own perspective. ... *Some of the terminology that refers to "accounting information" is listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…(2)会計主体の活動や状態の測定 主体の活動を簿記その他の記録・計算技術を用いて測定し,金額で表された情報に加工する。(3)情報の伝達 以上のようにして測定された主体の活動や状態を会計情報にまとめ,これを利用者になんらかの媒体を用いて伝達する。(4)会計情報の利用 利用者は伝達された会計情報を用いて,それぞれの立場からする経済的意思決定を行う。… ※「会計情報」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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