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

另一方面，管理会计，是没有强制性的。

2·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。

3·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。

4·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。

5·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。

6·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。

7·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。

8·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。

9·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。

10·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。