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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.
Financial statements are used only by the outsiders of a firm.
选项 A、Right
B、Wrong
C、Doesn’t say
答案B
解析 第一段第二句指出Many businesses publish such financial statements at least annually．说明公司外部人要用到它，但第二段开头又指出Although management people routinely re—ceive the financial reports，…可以推导出公司管理层也会用到它。
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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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