【单选题】Which of the following differentiates cost accounting and financial accounting?
A.
A) The primary users of cost accounting are the investors, whereas the primary users of financial accounting are the managers.
B.
Cost accounting deals with product design, production, and marketing strategies, whereas financial accounting deals mainly with pricing of the products.
C.
Cost accounting measures only the financial information related to the costs of acquiring fixed assets in an organization, whereas financial accounting measures financial and nonfinancial information of a company's business transactions.
D.
Cost accounting measures information related to the costs of acquiring or using resources in an organization, whereas financial accounting measures a financial position of a company to investors, banks, and external parties.
【单选题】What is the major difference between managerial accounting and financial accounting?
A.
Managerial accounting deals with financial events within the organization whereas financial accounting deals with transactions outside the organization.
B.
Managerial accounting mainly serves the management whereas financial accounting mainly serves people outside the organization.
C.
Managerial accounting is much more complex than financial accounting.
D.
Financial accounting is much more important than managerial accounting