澤稷小編本次為同學(xué)們帶來的是ACCA F2科目講解：Financial accounting versus Management accounting，財務(wù)會計和管理會計對比，有興趣的同學(xué)可以了解一下：

ACCA F2科目財務(wù)會計和管理會計知識點對比

1.Primaryfunctions of financial accounting

♣Classifies and records actual transactions in monetaryterms in accordance with established principles,accounting standards and legalrequirements.

♣Presents a fair view of the effect of thosetransactions over a period of time and at the end of that time throughfinancial reporting.

2.Primaryfunctions of management accounting

♣Provides management withfinancial and non-financial information to assist them in planning,controllingand making decisions.

♣Financialaccounting and management accounting may share some information.

3.Primaryfunctions of cost accounting

♣Prepares standard and budgeted costs,and conducts variance analysis.

♣Collects actual cost data and applies costs to costobjects.

♣Cost accounting is part of management accounting.

Exercise:

Which of thefollowing is not correct?

A.Costaccounting can be used for inventory valuation to meet the requirements ofinternal reporting only.

B.Managementaccounting provides appropriate information for decision making,planning,control and performance evaluation.

C.Routineinformation can be used for both short-term and long-run decisions.

D.Financialaccounting information can be used for internal reporting purposes.

Answer:A.

解析：成本數(shù)據(jù)也可以用于對外報告，例如用完全成本計價的存貨就是資產(chǎn)負債表的一項.

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