会计英语第一课.pptVIP

* * * * * * * 1.3 The major branches of accounting Managerial accounting is primarily designed to provide the more detail financial information for internal users. 管理会计最初主要是为内部用户，例如总裁或部门经理，提供更多更详细的财务信息。 * 1.3 The major branches of accounting Cost accounting, as an important aspect of managerial accounting, deals with the collection, allocation and interpretation of all the costs and expenses incurred in business operation. 成本会计，作为管理会计的重要方面，主要收集、分配和分析在经营过程中发生的成本与费用。 * 1.3 The major branches of accounting Once cost is determined, management can proceed with analysis of the following: Anticipated