speaking, accounting have two different types: one is financial
accounting and the other is ( ).
A: taxable
accounting
B: cost accounting
C: management
accounting
D: business accounting
举一反三
- 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?
- Economic profit() A: will never exceed<br/>accounting profit. B: is most often equal<br/>to accounting profit. C: is always at least<br/>as large as accounting profit. D: is a less complete<br/>measure of profitability than accounting profit.
- 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.
- 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
- 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
内容
- 0
The basic functions of accounting are A: Accounting and management B: Control and supervision C: Accounting and supervision D: Accounting and analysis
- 1
Which two are the objectives of accounting（ ）. A: Stewardship Approach B: decision-usefulness approach C: accounting management activities D: accounting information system
- 2
The cash basis of accounting commonly results in financial statements<br/>that are less comparable from period to period than the accrual basis<br/>of accounting ____ A: True B: False
- 3
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.
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Managerial accounting targets external users of accounting information while financial accounting targets internal users of accounting information（）