communication?()
A: Accounting standards and auditing
B: Monitoring by financial analysts
C: Management reputation
D: All of the above
举一反三
- 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.
- 中国大学MOOC: The following statements relate to financial accounting or to cost and management accounting: (i) The main users of financial accounting information are external to an organisation. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making. Which of the statements are correct?
- Which TWO of the following statements regarding management accounting are correct? A: Management accounting tends to focus on the needs of external stakeholders. B: Management accounting information can be presented in any format. C: The main purpose of management accounting is to produce the statutory financial statements for the entity. D: Management accounting is carried out at the discretion of management.
- 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
- The following statements relate to financial accounting or to cost and management accounting: (i) The main users of financial accounting information are external to an organisation. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making. Which of the statements are correct? A: (i) and (ii) only B: (i) and (iii) only C: (ii) and (iii) only D: (i), (ii) and (iii)
内容
- 0
Which of the following is NOT a main focus of management accounting? A: Planning B: Control C: Financial statements D: Decision making
- 1
Which of the followings are the differences between management accounting and financial accounting? A: Users B: Time focus C: Subjects D: GAAP
- 2
Which of the following is NOT a role of management accounting, as defined by CIMA ____? A: Deriving<br/>performance measures and benchmarks for monitoring and controlling B: Measuring<br/>and reporting financial and non-financial performance<br/>measurements to management and other stakeholders C: Checking<br/>the accuracy of the financial statements produced by the<br/>organization D: Formulating<br/>strategic and operational plans in line with the corporate<br/>objectives of the organization
- 3
Which of the following organizations is least likely involved with enforcing compliance with financial reporting standards A: Financial Service Authority (FSA). B: Securities and Exchange Commission (SEC). C: International Accounting Standards Board (IASB).
- 4
Evolution of Accounting Accounting is thousands of years old; the earliest accounting records, which split of accounting systems for internal (i. e. management accounting) and external ( i. e. financial accounting) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external