在本课程中，学生将学习规划、控制和决策所需要的管理会计学知识。

The student examines advanced topics in management accounting as these relate to management information needs for planning, control, and decision making.

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一直以来，会计学和法学对真实性标准的不同见解存在于决策有用与法律真实的辩论。

There have been controversial views of the criterion of authenticity between the perspectives of accounting and law with the focus on the debate of"decision availability"and "fact in law".

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