Which of the following is NOT a role of management accounting, as defined by CIMA ____?
A: Deriving
performance measures and benchmarks for monitoring and controlling
B: Measuring
and reporting financial and non-financial performance
measurements to management and other stakeholders
C: Checking
the accuracy of the financial statements produced by the
organization
D: Formulating
strategic and operational plans in line with the corporate
objectives of the organization
A: Deriving
performance measures and benchmarks for monitoring and controlling
B: Measuring
and reporting financial and non-financial performance
measurements to management and other stakeholders
C: Checking
the accuracy of the financial statements produced by the
organization
D: Formulating
strategic and operational plans in line with the corporate
objectives of the organization
举一反三
- Which<br/>of the following is typically not a part of the annual report published by a company for<br/>investors and other decision makers?() A: Financial<br/>statements B: Notes<br/>to the financial statements C: Budgets<br/>prepared by management D: The<br/>audit report
- Generally<br/>speaking, accounting have two different types: one is financial<br/>accounting and the other is ( ). A: taxable<br/>accounting B: cost accounting C: management<br/>accounting D: business accounting
- Which of the following factors increase the credibility of accounting<br/>communication?() A: Accounting standards and auditing B: Monitoring by financial analysts C: Management reputation D: All of the above
- Why would an organization use non-financial performance measures? A: To appear socially responsible B: To prevent a narrow focus on short term financial performance C: To prevent scrutiny of financial performance D: To encourage short termism
- The<br/>Financial Accounting Standards Board has the responsibility for<br/>setting accounting and financial reporting standards for ( ) A: All federal and state<br/>organizations. B: All not-for-profit<br/>organizations that are nongovernmental and business entities. C: All not-for-profit organizations. D: Both B) and C) are correct.