ACCA知识点：会计的分类
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Financial Accounting and Cost and Management Accounting
1 Financial accounts and management accounts
1.1 Financial accounting systems ensure that the assets and liabilities of a business are properly accounted for, and provide information about profits and so on to shareholders and to other interested parties.
1.2 Management accounting systems provide information specifically for the use of managers within an organization.
2 Management information provides a common source from which is drawn information for two groups of people.
2.1 Financial accounts are prepared for individuals external to an organization: shareholders, customers, suppliers, tax authorities, employees.
2.2 Management accounts are prepared for internal managers of an organization.
3 The data used to prepare financial accounts and management accounts are the same. The differences between the financial accounts and the management accounts arise because the data is analysed differently.
【Question】Which of the following statements about management accounts is/are true?
（1）There is a legal requirement to prepare management accounts.
（2）The format of management accounts is largely determined by law.
（3）They serve as a future planning tool and are not used as a historical record.
A．（1）and（2）
B．（2）and（3）
C．（3）only
D．None of the statements are correct.
【Answer】D
【Explanation】Statement（1）is incorrect. Limited liability companies must, by law, prepare financial accounts. The format of published financial accounts is determined by law. Statement（2）is therefore incorrect. Management accounts do serve as a future planning tool but they are also useful as a historical record of performance. Therefore all three statements are incorrect and D is the correct answer.
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