Match the following terms to the appropriate statement. Some terms may be used more than once, and some terms may not be used at all. Some statements may have more than one term that applies to it$.$

$\backslash$table$[[$Terms$,$Statement$],[$Creditors and Stockholders,$\backslash$table$[[$External parties for whom financial accounting reports are prepared.$]]],[,$Internal decision makers.$],[(2),$Accounting systems that must follow GAAP.$],[,\backslash$table$[[$The management function that involves choosing goals and the means to$],[$achieve them.$]]],[,\backslash$table$[[$Accounting system not restricted by GAAP but chosen by comparing the$],[$costs versus the benefits of the system.$]]],[,\backslash$table$[[$The role managers play when they are comparing the company's actual$],[$results with the planned results.$]]],[$Financial$,\backslash$table$[[$Accounting system that provides information on a company's past$],[$performance$.]]]]$