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第一章一、名词解释1.管理会计管理会计主要是通过一系列的专门方法,利用财务会计等有关资料,进行整理、加工和分析,提供内部管理信息,据以对企业经济活动进行规划、控制、评价的一整套会计处理系统。2.相关性原则是指管理会计所提供的信息有助于决策者把各种备选方案有效地区别开来,使他们能够在决策时选择某一方案而放弃另一方案,或者有助于控制者确认当前或未来所可能产生的行动差异,使他们能够施加有效果、有效益、及时的调节行为。3.可靠性原则是指管理会计信息应能如实表述所要反映的内容,即不偏不倚地表述经济活动的过程和结果,避免倾向于预定的结果,尽量减少主观性。4.可计量性原则是指管理会计信息可以用一系列数值形式和种类反映出来。5.可验证性原则是指管理会计所报告的信息应可以由其他不同的独立报告者在相同条件下采用相同方法复制出来。6.可理解性原则是指信息使用者可以领悟信息的内涵,并可从信息中形成合理的、正确的、抽象的结论。二、简答题
Chapter One I. Explanation of Terms 1. Management Accounting Management accounting is mainly through a series of specialized methods, using financial and accounting and other relevant information, collation, processing and analysis, to provide internal management information, according to the economic activities of enterprises planning, Control, evaluation of a set of accounting system. 2. The principle of relevancy means that the information provided by management accounting helps policymakers effectively differentiate among alternatives so that they can choose one option at the time of decision-making to abandon another or contribute to Controllers recognize differences in actions that may occur, present or in the future, and enable them to exert effective, effective and timely regulatory actions. 3. The principle of reliability refers to that the management accounting information should be capable of truthfully describing the content to be reflected in the impartial presentation of the process and result of economic activities, avoiding the tendency of predicting the result and minimizing the subjectivity. 4. The principle of measurability means that management accounting information can be reflected in a series of numerical forms and categories. 5. The principle of verifiability means that the information reported by management accounting should be replicable by the same method on the same terms by other different independent reporters. 6. The principle of intelligibility means that the information user can comprehend the connotation of the information and form reasonable, correct and abstract conclusions from the information. Second, short answer questions