对于任何一位管理会计师来说它们都是不可或缺的工具，但是正如我最近所发现的，它们还可以被应用于与我们的工作完全不搭界的情形之中。

• They are indispensable tools for any management accountant but, as I recently found, they can also be applied to situations that are far removed from the world of work.