澤稷小編本次為同學(xué)們帶來的是ACCA F2科目講解：Financial accounting versus Management accounting，財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)對(duì)比，有興趣的同學(xué)可以了解一下：

ACCA F2科目財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)知識(shí)點(diǎn)對(duì)比

1.Primaryfunctions of financial accounting

♣Classifies and records actual transactions in monetaryterms in accordance with established principles,accounting standards and legalrequirements.

♣Presents a fair view of the effect of thosetransactions over a period of time and at the end of that time throughfinancial reporting.

2.Primaryfunctions of management accounting

♣Provides management withfinancial and non-financial information to assist them in planning,controllingand making decisions.

♣Financialaccounting and management accounting may share some information.

3.Primaryfunctions of cost accounting

♣Prepares standard and budgeted costs,and conducts variance analysis.

♣Collects actual cost data and applies costs to costobjects.

♣Cost accounting is part of management accounting.

Exercise:

Which of thefollowing is not correct?

A.Costaccounting can be used for inventory valuation to meet the requirements ofinternal reporting only.

B.Managementaccounting provides appropriate information for decision making,planning,control and performance evaluation.

C.Routineinformation can be used for both short-term and long-run decisions.

D.Financialaccounting information can be used for internal reporting purposes.

Answer:A.

解析：成本數(shù)據(jù)也可以用于對(duì)外報(bào)告，例如用完全成本計(jì)價(jià)的存貨就是資產(chǎn)負(fù)債表的一項(xiàng).

ACCA F2科目財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)知識(shí)點(diǎn)對(duì)比為了幫助同學(xué)們學(xué)習(xí)ACCA，澤稷小編為大家準(zhǔn)備了》》澤稷網(wǎng)校ACCA2019年澤稷網(wǎng)校ACCA通關(guān)資料大禮包免費(fèi)領(lǐng)?。ㄍ瑢W(xué)們要留下真實(shí)信息以便小編發(fā)送哦~）

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