问题描述：
英语翻译
中文摘要
管理会计又称“内部报告会计”指：以企业现在和未来的资金运动为对象,以提高经济效益为目的,为企业内部管理者提供经营管理决策的科学依据为目标而进行的经济管理活动.主要包括：包括成本会计和管理控制系统两大组成部分.管理会计是指在当代市场经济条件下,以强化企业内部经营管理、实现最佳经济效益为最终目的,通过对财务等信息的深加工和再利用,实现对经济过程的预测、决策、规划、控制、责任考核评价等职能的一个会计分支.管理会计的主要职能是为提高经营效率和效益而建立的各种内部会计控制制度,编制和提供内部管理需要的各种数据、资料等.它的方法和手段视不同的需要而设计,其模式视不同的经济组织性质、规模大小、经营管理方式而异.它是最重要的职能是为最优经营决策和最高经营效率提供各种有用的方案和资料.
关键词：内部经营管理会、、会计分支、最优经营决策、最高经营效率
本人只有分啊!
问题解答：
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Management accounting, also known as "internal report accounting" means: the future of the enterprise now and in the movement of funds targeted to improve economic efficiency for the purpose of providing for the internal management of the scientific basis for management decision-making is the objective of the economic management activities. Include: cost accounting and management control, including the two major components of the system. Management accounting is in the contemporary market economy, to strengthen internal management, the ultimate goal of achieving the best economic, financial and other information on the deep processing and re-use, to achieve the forecast of economic process, decision-making, planning, control , responsibility assessment and evaluation functions of an accounting branch. The main functions of management accounting is to improve operational efficiency and effectiveness of the various established system of internal accounting controls, preparation and delivery of internal management needs of a variety of data, information and so on. Its methods and means depending on the needs of the design, its mode of economic organization depending on the nature, size, management methods vary. It is the most important function is the best business decisions and provide maximum operating efficiency programs and a variety of useful information.
Key words: internal management will, and accounting branch of the best business decisions, the maximum operating efficiency
