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  3. One of the most important functions of the accounting process is to accumula

One of the most important functions of the accounting process is to accumula

游客2025-06-19  32
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. [br] The purpose of managerial accounting is to prepare financial statements every year.
选项 A、Right
B、Wrong
C、Doesn’t say
答案 B
解析 文中整个第二段都在介绍managerial accounting的含义，第一段末尾指出管理会计的功能是provide management with the data needed for decision-making and for efficient oper—ation of the firm。
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