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External users of financial accounting information include all of the following
External users of financial accounting information include all of the following
游客
2025-06-21
18
管理
问题
External users of financial accounting information include all of the following except
选项
A、suppliers
B、creditors
C、general public
D、line managers
答案
D
解析
答案为D项。会计信息的外部使用者包括债权人(creditor)、股东(owner)、政府部门(governmental department)、供应商(supplier)、公众(general public)、客户(customer)和工会组织(labor union)等。而企业生产线上的主管(line manager)属于企业内部会计信息的使用者。故本题选D项。
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