单选题 An Enterprise Resource Planning System can best be described as .

A、 a collection of programs that use a variety of unconnected databases

B、 a single database that collects data and feeds it into applications that support each of the company's business activities,such as purchases,production,distribution,and sales

C、 a database that is primarily used by a purchasing department to determine the correct amount of a particular supply item to purchase

D、 a sophisticated means of linking two or more companies to facilitate their planning processes

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单选题 Managers use management accounting information to .

A、 help external users such as investors,banks,regulators,and suppliers

B、 communicate,develop,and implement strategies

C、 communicate a firm's financial position to investors,banks,regulators,and other outside parties

D、 ensure that financial statements are consistent with the SEC rules

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单选题 Financial accounting .

A、 focuses on the future and includes activities such as preparing next year's operating budget

B、 must comply with GAAP(generally accepted accounting principles)

C、 is the process of measuring,analyzing,and reporting financial and nonfinancial information related to the costs of acquiring or using resources in an organization

D、 is prepared for the use of department heads and other employees

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单选题 Which of the following statements refers to management accounting information?

A、 There are no regulations governing the reports.

B、 The reports are generally delayed and historical.

C、 The audience tends to be stockholders,creditors,and tax authorities.

D、 It primarily measures manager's compensation on reported financial results.

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单选题 The primary user of financial accounting information is a .

A、 factory shift supervisor

B、 distribution manager

C、 current shareholder