Management accounts are produced for internal purposes – they provide information to assist managers in running the business. Financial accounts are produced to satisfy the information requirements of external users.
　　Financial accounting is the preparation of accounting reports for external use.Management accounting is the preparation of accounting reports for internal use.
　?、費(fèi)anagement accounting
　　Management accounting systems produce detailed information often split between different departments within an organisation (sales, production, finance etc). Although much of the information deals with past events and decisions, management accountants produce information which is forward-looking, and used to prepare budgets and make decisions about the future activities of a business. They also compare actual performance with budget and try to take corrective action where necessary.
　　②Financial accounting
　　Financial accountants, however, are usually solely concerned with summarising historical data, often from the same basic records as management accountants but in a different way. This difference arises partly because external users have different interests from management and do not need very detailed information. In addition, financial statements are prepared under constraints (such as International Financial Reporting Standards and company law) which do not apply to management accounts.
　　
　　　　
　　掃一掃微信，*9時(shí)間獲取2014年CIMA考試報(bào)名時(shí)間和考試時(shí)間提醒
　　
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年CIMA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2014年CIMA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通，通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、模考，對(duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　報(bào)考指南：2014年CIMA考試備考指南
　　高清網(wǎng)課：CIMA考試網(wǎng)絡(luò)課程