以下是高顿网校为大家整理的：F2会计师与企业汇总，希望对考生们有所帮助。
 
　　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
 
　　高顿网校小编寄语：悲观些看成功，乐观些看失败。轻松些看自己，宽容些看别人。理智些看问题，纯真些看人生。

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