Which of the following is not a user of management accounting information?______

游客2025-06-21 24

问题 Which of the following is not a user of management accounting information?______.

选项 A、Store manager
B、CEO
C、Creditor
D、CFO

答案 C

解析答案为C项。management accounting“管理会计”，是为适应企业经营管理不同层次对信息、控制的要求和决策的需要而设计的会计。商店经理(store manager)、首席执行官(Chief Executive Officer，CEO)、首席财务官(Chief Financial Officer，CFO)都属于企业的管理层。本题中只有C项指出的“债权人”不是管理层，故选C项。

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