在會計中,常說mgt. a/c,什麼叫mgt. a/c, 指的是什麼.怎樣做的?

it means you can understand/ find out what is the meaning behind the no. lor..

由於日常管理層要負責監察營運，而每月會計部所提交管理層的財務報表就是Management Account。管理層會因應其管理所需而制定某部份資料除正常資產負債表及損益表外會在每月的財務報表披露，如存貨比率，借貸比率，客戶拖欠日報表(Debtors' Aging Report)等等。
希望幫到你！

Management accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions


A good web-site for your further information

http://en.wikipedia.org/wiki/Management_accounting