In a typical finance function, preparation of budgets and budgetary control would usually be the responsibility of which of the following roles?
A、The Financial Controller
B、The Management Accountant
C、The Treasurer
A、The Financial Controller
B、The Management Accountant
C、The Treasurer
【参考答案及解析】
Rationale: The Management Accountant provides information for management: cost accounting, budgets and budgetary control and financial management of projects. The Financial Controller is responsible for routine accounting, accounting reports, cashiers' duties and cash control. A Treasurer would be responsible for treasury management: raising and investing funds and cash flow control.
Rationale: The Management Accountant provides information for management: cost accounting, budgets and budgetary control and financial management of projects. The Financial Controller is responsible for routine accounting, accounting reports, cashiers' duties and cash control. A Treasurer would be responsible for treasury management: raising and investing funds and cash flow control.