Principles of Managerial Accounting · 免费预览
管理会计与财务会计的区别
管理会计与财务会计服务于不同的信息使用者，遵循不同的规则，编制不同的报告；其中管理报告具有前瞻性、详细、频繁且针对每项决策量身定制的特点。
1. Two branches, one data source
Two branches, one data source
2. The contrast in five dimensions
The contrast in five dimensions
3. The forward-looking license
The forward-looking license
4. When the two cooperate
When the two cooperate
5. Root difference
What difference between the two branches causes all the others?
6. Which report is managerial
Which report is a product of managerial accounting?
7. Timing contrast
How does reporting timing differ between the two branches?
8. Forward-looking license
Why can managerial accounting report on the future while financial accounting cannot?
9. Financial accounting rule set
Financial accounting follows generally accepted accounting ____. One word.
10. Orientation contrast
Financial accounting primarily looks ____ at completed periods, while managerial accounting looks forward as often as backward. One word.