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Operating Information 操作信息
➢ Needed to conduct day-to-day activities. ➢ Largest quantity of accounting data. ➢ Examples:
Hours worked by employees for payroll purposes. Automobiles available for sale to customers. Amounts owed by customers. Parts and accessories on hand. 需要进行日常活动。 最大数量的会计数据。 例子: 员工为工资的目的而工作的时间。 可供销售给客户的汽车。 客户欠下的。
➢ Accountants in industry.会计行业。 ➢ Professional organization is the Institute of Management Accountants (IMA).专业机构是管理会计师协会(IMA)。
Administers the Certified Management Accountant (CMA) program.管理注册会计师(CMA)项目。 Professional designation for auditors employed in industry is Certified Internal Auditor (CIA). 在行业中被雇佣的审计师的专业名称是经过认证的内部审计师(CIA)。 ➢ Many accounting faculty at universities belong to the American Accounting Association (AAA). ➢ 许多大学的会计系属于美国会计协会(AAA)。 ➢ Controller is the high level officer in organizations responsible for financial and management accounting. ➢ Controller是负责财务和管理会计的组织的高级官员。
