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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 receive the financial repots,...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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FECT综合（现代金融业务）

金融英语（FECT）

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