Managerial accounting, on the other hand, is not mandatory.

另一方面，管理会计，是没有强制性的。

In managerial accounting, segment reporting is the primary emphasis.

在管理会计方面，分部财务报告是主要的重点。

The cost behavior analysis is a special method in Managerial Accounting.

成本性态分析是管理会计学特有的一种方法。

Managerial accounting is not bound by generally accepted accounting principles.

管理会计在一般公认会计原理中没有边界的。

In addition, managerial accounting places considerable weight on non-monetary data.

另外，管理会计将相当多的比重放于非货币数据上。

And managerial accounting is not governed by generally accepted accounting principles.

管理会计不受公认会计准则的约束。

Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.

财务会计和管理会计是会计的两个主要的专门领域。

Cost measurement covers two different fields: financial accounting and managerial accounting.

成本计量跨越于财务会计和管理会计两个领域。

Financial % Accounting and Managerial Accounting are two major specialized fields in Accounting.

罝财务会计和管理会计是会计的两个主要的专门领域。

This course provides a practical overview of basic principles of financial and managerial accounting.

该课程从实际的角度介绍了财务会计和管理会计的基本原理。

We believe it is important to begin to bring this perspective into the domain of managerial accounting.

我们相信将这个战略视角应用到管理会计中是十分重要的。

This article has surveyed how to promote application of managerial accounting theory at vocational schools.

本文对如何在职业学校运用管理会计的方法作了一些探讨。

Modern accounting is composed of modern financial accounting, modern managerial accounting, and modern auditing.

现代会计由财务会计、管理会计和审计三大分支构成。

It is also important to be able to extract information from the managerial accounting system for decision-making.

另外，能够为决策选取来自管理会计系统的数据也是很重要的。

Since planning is such an important part of the manager's job, managerial accounting has strong future orientation.

自从计划成为一个管理者工作的重要组成部分，管理会计有强大的方向指导作用。

Strategic managerial accounting information system (SMAIS) is constructed by enterprises value chain and value activities.

价值链的价值活动与企业战略管理密切相关。

The managerial accounting information system should be flexible enough to provide whatever data are relevant for particular decision.

管理会计信息系统应该灵活得足以提供任何数据能够帮助管理者进行经营决策。

Since precision is costly in terms of both time and resources, managerial accounting places less emphasis on precision than does financial accounting.

既然从时间和资源方面来看，追求数据的精密度是非常昂贵的，与财务会计处理相比，管理会计将较少的重点放于精密度的追求上。

The development decision for human resource belongs to a branch of accounting for human resources-a category of managerial accounting for human resource.

人力资源开发决策属于人力资源会计的一个分支——人力资源管理会计的范畴。

Courses include legal and regulatory issues, managerial accounting, health-care marketing, managing human resources, public health policy, and related topics.

课程包括法律和管理问题，管理会计学，医疗保健市场，人力资源管理，公共卫生政策和相关问题。

Aimed at the defect in financial accounting system, this paper adopted the questionnaire to investigate investors' demand for managerial accounting information.

本文针对财务会计的“天生不足”，采用问卷调查的研究方法，对投资者的管理会计信息需求进行了专项研究。

But being one of two branches of contemporary accounting, managerial accounting has been divorced from financial accounting. Each of them must depend on its own system of processing information.

然而，现代会计的两大分支财务会计与管理会计，在实践中出现相脱节的情况，二者要实际运行都必须依赖各自不同的信息加工系统。

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.

区别于财务会计的是管理会计信息系统提供历史数据和不同系统指定的预计信息。

In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.

在日本国的企业会计实践中，现代管理会计的应用相当普遍，但传统管理会计中的标准成本制度时至今日依然相当活跃。

Managerial informational value chain includes budget accounting process, cost accounting process, internal audit process and performance accounting process.

管理信息价值链包括预算会计流程、成本会计流程、内部审计流程和绩效会计流程。

Distinguish between managerial and financial accounting.

区分管理会计和财务会计的区别。

The analysis of different management accounting systems and of their relative variations observed in various companies is an essential issue in the managerial studies of the last few years.

分析不同的会计制度和管理的相对变化观察到不同的公司是一个重要的管理问题的研究在过去多少年中。

The important managerial personnel such as chief accounting officers and chief actuarials that participate in the day-to-day management of financial institutions with foreign capitals;

外资金融机构的会计主管、首席精算师等参与日常管理的主要管理人员；