financial and managerial accounting 中文意思是什麼

financial and managerial accounting 解釋
財務與管理會計
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • managerial : adj. 經理的，管理人的；處理[管理]上的。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. The improvements of the du pont system of financial analysis include : introducing analysis of cash flows to the du pont system of financial analysis ; introducing managerial accounting data, marginal contribution analysis, safe marginal analysis and leverage analysis to the du pont system of financial analysis ; introducing analysis of value added accounting indices to the du pont system of financial analysis

    杜邦財務分析體系的主要改進有：在杜邦財務分析體系中引入現金流量表數據進行現金流量分析；在杜邦財分析體系中引入管理會計數據，進行邊際貢獻分析、安全邊際率分析及杠桿分析；在杜邦財分析體系中引入增值會計數據分析企業對社會的貢獻。
  2. Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation

    但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。
  3. Managerial accounting introduces target costing, how to prepare financial budget, activity - based management, the balanced scorecard and economic value added measures, which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management

    管理會計介紹了目標成本，如準備財務預算、作業成本管理、平衡計分卡和經濟增值方法，伴隨著獎金系統，已經發展成為反映經營管理戰略需要的工具。
  4. As contrasted with financial accounting ， a managerial accounting information system provides both historical and estimated information that is relevant to the specific plans on more frequent basis

    區別于財務會計的是管理會計信息系統提供歷史數據和不同系統指定的預計信息。
  5. Discuss the mingling of the financial accounting and managerial accounting

    論財務會計與管理會計的融合
  6. A research of cost measurement across two fields of financial accounting and managerial accounting

    跨財務會計與管理會計領域的成本計量研究
  7. Financial accounting and managerial accounting are two major ecialized fields in accounting

    財務會計和管理會計是會計的兩個主要的專門領域。
  8. Financial accounting and managerial accounting are two major specialized fields in accounting

    財務會計和管理會計是會計的兩個主要的專門領域。
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