摘要
本文通过对管理会计和财务会计的全面分析比较,指出两者的共同点和不同点,从而加深对管理会计和财务会计的理解。
Through the way of contrast and analysis, the author points out the differences and similarities of management accounting and financial accounting, thus deepening one's understanding for management accounting and financial accounting.
出处
《广东交通职业技术学院学报》
2002年第1期89-91,共3页
Journal of Guangdong Communication Polytechnic