以下是高頓網校為大家整理的：F2會計師與企業(yè)匯總，希望對考生們有所幫助。
 
　　Session 1 The Nature, Source and Purpose of Management Accounting
 
　　Main contents:
　　1. Data and information
　　2. The managerial processes of planning, decision making and control
　　3. Responsibility accounting
　　4. Management accounting and financing accounting
　　5. Presentation of management information
 
　　1.1 Data and Information
　　· Data consists of raw materials, which include numbers, letters, symbols, facts, events and transactions, that have been recorded but not yet processed into a form suitable for use.
　　· Information is data which has been processed in such a way that it is meaningful to the person to the person who receives it. (for decision making purpose)
 
　　The attributes of good information can be identified by the “ACCURATE” as shown below:
　　· Accurate: accurate enough for the purpose
　　· Complete: all the necessary information
　　· Cost- effective: benefit > costs
　　· Understandable: clear and easy to understand
　　· Relevant: relevant to purpose
　　· Accessible: the best way to communicate with the related person
　　· Timely: be available at the right time
　　· Easy to use: by management
 
　　高頓網校小編寄語：悲觀些看成功，樂觀些看失敗。輕松些看自己，寬容些看別人。理智些看問題，純真些看人生。

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