Relevance is at the heart of management accounting; if information is not relevant to some need, it has no value.
相关性是管理会计的核心。如果信息不相关，那它就没有价值。The company uses standard costing and absorption costing as part of its approach to strategic management accounting.
该公司使用标准成本法和吸收成本法作为其战略管理会计方法的一部分。These segments may be called departments, branches or divisions etc. , one of the uses of management accounting is managerial control.
这些部门可能会被要求各部门，分支机构或部门等，其中利用管理会计的管理控制。Modern administrative accounting is always connected with obscure phenomenon.
现代管理会计不能忽视模糊现象。The creation of disciplinary effects by management accounting systems must, however, be seen in terms of prevailing configurations of power.
建立由纪律管理会计制度的影响，但必须被视为对当前的权力配置方面。THE SEVENTH HOUSE rules accountancy, banking, corporations, exchanges, contracts, equity, discounting, surveying, valuations, probate, etc.
第七宫管理会计，银行，社团法人公司企业，交易交换兑换，合同契约，公平，公正，折扣，贴现，测量，评估，遗嘱等等。Therefore, it must be scientifically defined and inducted to practice theories and methods of strategic management accounting.
因此，对战略管理会计的理论和方法的应用必须进行科学的定义和引导。In practice, executives more often manage accounting income to produce the illusion of stability in the face of volatile economic earnings.
在实践中，行政人员更经常管理会计收入产生稳定的幻想在面对不稳定的经济收入。Management accounting is not governed by generally accepted accounting principles while financial accounting is restricted by GAAP.
管理会计不受公认会计原则的制约，而财务会计受公认会计原则的限制。