ACCA考試科目F2微課堂第一章第三講：Financial accounting versus Management accounting，財務會計和管理會計對比：索取考綱，戳：ACCA考綱+解析【含考前必刷題】　　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 *uation.
　　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：成本數據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負債表的一項. 索取考綱，戳：ACCA考綱+解析【含考前必刷題】