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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
14
管理
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] Financial statements are used only by the outsiders of a firm.
选项
A、Right
B、Wrong
C、Doesn’t say
答案
B
解析
第一段第二句指出Many businesses publish such financial statements at least annually.说明公司外部人要用到它,但第二段开头又指出Although management people routinely re—ceive the financial reports,…可以推导出公司管理层也会用到它。
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