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  3. One of the most important functions of the accounting process is to accumulate and report accounting information that shows an o

One of the most important functions of the accounting process is to accumulate and report accounting information that shows an o

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问题     One of the most important functions of the accounting process is to accumulate and report accounting information that shows an organization’s financial position and the results of its operations. Many businesses publish such financial statements at least annually. The subdivision of the accounting process that produces these general-purpose reports is referred to as financial accounting. Another major function of accounting is to provide management with the data needed for decision-making and for efficient operation of the firm.
    Although management people routinely receive the financial reports, they also require various other information, such as the unit cost of a product, estimates of the profit earned from a specific sales activity, cost comparisons of alternative courses of action and long-range budgets. The process of generating and analyzing such data is often referred to as managerial accounting.
The purpose of managerial accounting is to prepare financial statements every year.
选项 A、Right
B、Wrong
C、Doesn’t say
答案B
解析 文中整个第二段都在介绍managerial accounting的含义，第一段末尾指出管理会计的功能是provide management with the data needed for decision-making and for efficient operation of the firm。
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本试题收录于： FECT综合（现代金融业务）题库金融英语（FECT）分类
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金融英语（FECT）

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