①财务会计与管理会计的比较。凡是企业,都是要合理的组织有限的人力和物的资源,并加以有效的利用消费,有效率的生产出来生产物或作出服务,以销售为目标而活动着。在这个过程里,或是追加某些资源,或是去掉某些资源,有时要做处置,有时要变换用途或重新安排。企业会计就是对企业的这些行动,也就是关于经营活动上的事情,作出计数的处理报告,这种会计通常是包括财务会计与管理会计两个领域。 1 Comparison of financial accounting and management accounting. All enterprises must rationally organize limited human resources and resources, and make effective use of consumption, produce productive products or services efficiently, and act as sales targets. In this process, either add some resources or remove some resources, and sometimes you need to do some disposals, and sometimes you need to change the use or rearrange them. Enterprise accounting is the processing of these actions of the enterprise, that is, the things related to the business activities. The accounting usually includes the two fields of financial accounting and management accounting.