Chapter 1 intro to financial management learning outcomes



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CHAPTER 1 & 2 PPT
Management accounting

❖       管理会计

❖       关注为更日常的控制和决策功能提供信息。这将涉及预算编制、成本核算、差异分析和短期资源替代用途的评估。

  • Financial accounting

❖       金融会计

    • not directly involve in the day-to-day planning, control and decision making of an organization. Rather, it is concerned with providing information about the historical results of past plans and decisions.

❖       不直接参与组织的日常规划、控制和决策。相反,它关注提供有关过去计划和决策的历史结果的信息。

    • Its purpose is to keep the owners and other interested parties informed of the overall financial position of the business, and it will not be concerned with the detailed information used internally by management accountants and financial managers.

❖       其目的是让所有者和其他利益相关方了解企业的​​整体财务状况,而不关心管理会计师和财务经理内部使用的详细信息。


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