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Management accounting principles

管理会计概论

Generattempty accepted accounting principles 公认财务任务人员原则 Management Accounting Principles 管理会计概论 Business Accounting Principles 会计原理 ..

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abstract: Management accounting principles (MAP) were developed to serve the core needs of internal business managers to improve decision support objectives, internal business processes, resource application, customer value, and capacity utilization needed to achieve corporate goals in an optimal manner. Another term often used for management accounting principles for these purposes is managerial costing principles.

以上来源于: WordNet

Management accounting principles are the regulations and demand to direct management accounting work.

管理会计原则是指导管理会计工作的规范，是对管理会计工作提出的要求。

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If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.

如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性，那么不用相同的原则对待会计问题似乎就说不过去了。

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It also includes assessing the accounting principles used and significant estimates made by management.

它还包括评估使用的会计原则和重大估计管理层做出的。

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