亨格瑞管理会计英文第15版练习答案01(8)

查尔斯亨格瑞 管理会计 英文版第15版 北京大学出版社 练习答案01

(5-10 min.)

Typical activities associated with the treasurer function include:

Provision of capital

Investor relations

Short-term financing

Banking and custody

Credit management and collections of cash

Investments

Risk management

Typical activities associated with the controller function include:

Planning for control

Reporting and interpreting

Evaluating and consulting

Tax administration

Government reporting

Protection of assets

Economic appraisal

(10 - 15 min.)

1. Controller. Financial statements are generally produced by the controller's

department.

2. Controller. Advising managers aids operating decisions.

3. Controller. Advice on cost analysis aids managers' operating decisions.

4. Treasurer. Analysts affect the company's ability to raise capital, which is the

responsibility of the treasurer.

5. Treasurer. Financing the business is the responsibility of the treasurer.

6. Controller. Tax returns are part of the accounting process overseen by the

controller.

7. Treasurer. Insurance, as with other risk management activities, is usually the

responsibility of the treasurer.

8. Treasurer. Allowing credit is a financial decision.