2. 外语
  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

admin2012-01-26  57
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 management of a firm needs to use the results of both financial accounting as well as managerial accounting.
选项 A、Right
B、Wrong
C、Doesn’t say
答案A
解析 整个第二段Although management people routinely receive the financial repots, they also require...often referred to as managerial accounting.指明了这一点。
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