What is the major difference between managerial accounting and financial accounting?
A、managerial accounting deals with financial events within the organization whereas financial accounting deals with transactions outside the organization.
B、managerial accounting mainly serves the management whereas financial accounting mainly serves people outside the organization.
C、managerial accounting is much more complex than financial accounting.
D、financial accounting is much more important than managerial accounting.
【正确答案】：B
【名师解析】:选项B正确地指出了管理会计和财务会计之间的主要区别。管理会计主要为组织内部的管理层提供信息，帮助他们做出决策，比如成本控制、预算编制和业绩评估。而财务会计则主要为组织外部的利益相关者提供信息，如投资者、债权人和政府机构，这些信息通常包括财务报表和年度报告。这种区分是依据信息的使用者和使用目的来确定的。选项A错误地描述了两者的界限，因为管理会计和财务会计都可能涉及组织内外部的交易。选项C和D则没有正确地指出两者的主要区别，因为复杂性和重要性并不是区分两者的关键因素。
