摘要
财务会计与管理会计同源于传统会计 ,是会计的两大分支。管理会计的出现 ,标志着会计科学进入一个崭新阶段。财务会计侧重于对外 ,管理会计侧重于对内。两者在研究对象、资料来源以及职能控制等方面有着密切的联系 ;在服务对象、工作重点、会计方法等方面有着明显的不同。
Financial accounting and managerial accounting have originated from traditional accounting and have formed two main branches of accounting. Though there are close relations in their objects of study, source of materials and function control, etc., their differences between objects of service, focal points of the work, accounting methods and so on are clear.
出处
《洛阳师范学院学报》
2003年第1期52-54,共3页
Journal of Luoyang Normal University
关键词
财务会计
管理会计
联系
区别
financial accounting
managerial accounting
interrelations
differences
application
