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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
admin
2013-12-25
31
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 reports,they alsorequire…often referred to as managerial accounting.指明了这一点。
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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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