急求：哪位帮忙翻译一篇会计的专业文章，，谢谢！3

5. Source of Principles. Financial accounting information must be reported in accordance with generally accepted accounting principles (GAAP). Outside users need assurance that the financial statements are prepared in accordance with a mutually understood set of ground rules．
An organization′s management, by contrast, can employ whatever accounting rules it finds most useful for its own purposes. Thus, a company’s management accounting information system may include data on unfilled sales orders (i.e. backlog), even though orders are not financial accounting transactions; it may state fixed assets at current values rather than historical cost; it may omit certain production overhead costs from inventories; and it may record revenues before they are “realized”—even though each of these system aspects is inconsistent with GAAP. Rather than asking whether it conforms to GAAP, the basic question in management accounting is pragmatic: Is the information useful?
6. Time Orientation. Financial accounting records and the financial history of an organization. Entries are made in the accounts only after transactions have occurred. Although financial accounting itself is historical. The objective of financial accounting is to “tell it like it was,” not like it will be. Management accounting, on the other hand, includes in its formal structure numbers that represent forecasts, estimates, and plans for the future, as well as information about the past.
7. Information Content. Financial accounting system capture only a few characteristics (i.e. date, account, and amount in dollars) about only a subset of organizational events, those defined by financial accounting to be “accounting transactions.” Financial accounting reports summarize the effects of these events in primarily monetary form. Management accounting reports, on the other hand, summarize many different kinds of information that is useful for decision makers. They include non-monetary as well as monetary information. They show quantities of material as well as its monetary cost, number of employees and hours worked as well as labors costs, units of products sold as well as dollar amounts of revenue, defect rates as well as scrap costs, and so on. Some of the information is strictly non-monetary; examples include new product development times, production yields, percentages of shipment made on time, product failure rates, numbers of customers complaints received, and competitors′s estimated market shares.
8. Information precision. Management needs information rapidly and is often willing to sacrifice some precision to gain speed in reporting. Thus, in management accounting approximates are often as useful as, or even more useful than, number that are more precise. Although financial accounting cannot be absolutely precise either, the approximations used in management accounting are broader than those in financial accounting.

5 。源的原则。财务会计信息的，要报请依照一般公认的会计原则（ GAAP ） 。外部用户需要保证财务报表是按照相互理解的一套规则。
一个组织的管理，相比之下，可以聘请无论会计规则，它认为最有用的，为达到自己的目的。因此，一个公司的管理会计信息系统可能包括数据，未交货订单（即积压情况） ，即使订单不是财务会计交易的话，可能国家的固定资产，按目前的价值，而不是历史成本，它可以省略某些生产架空费用由存货;并且可能创纪录收入之前，他们是"悟" -即使上述各系统方面，是不符合公认会计准则。而不是问是否符合公认会计原则，基本的问题，在管理会计的，是务实的：是信息有用吗？
6 。时间定位。财务会计记录和金融史上的一个组织。参赛作品都是在决算中，只有电子交易后发生了。虽然财务会计本身就是历史。财务会计目标是"告诉它就像是在" ，不喜欢会。管理会计的，但另一方面，包括在其正式结构的编号，代表预测，评估，以及未来的发展计划，以及信息过去。
7 。信息内容。财务会计制度捕捉只有几个特点（即日期，帐户和金额美元）的大约只有一个子组织的活动，这些界定财务会计，以"会计交易的"财务会计报告总结的影响，这些事件主要是货币形式。管理会计报告，在另一方面，归纳许多不同种类的信息是有用的决策者。它们包括非货币以及金融信息。他们查看材料的数量，以及其货币成本，雇员人数和工作时间，以及劳动力成本，单位产品销售以及美元数额的收入，缺陷率，以及废料的成本，等等。有些资料是严格非货币;例子包括：新产品的开发时间，生产效益，这些百分比的装运取得的时间，产品不合格率，有多少客户收到的投诉，以及竞争对手的估计市场份额。
8 。资料精度。管理需要的信息和迅速，往往愿意牺牲一些精度，以获得高速举报。因此，在管理会计近似往往是有益的，甚至更多有用的，比这个数字更为精确。虽然财务会计不能绝对准确要么，近似值用在管理会计的范围更广，比那些在财务会计。

用工具翻译的,可能有些错误

温馨提示：内容为网友见解，仅供参考

当前网址：https://11.t2y.org/zz/2fqpsmp7.html