然而，现代会计的两大分支财务会计与管理会计，在实践中出现相脱节的情况，二者要实际运行都必须依赖各自不同的信息加工系统。
But being one of two branches of contemporary accounting, managerial accounting has been divorced from financial accounting. Each of them must depend on its own system of processing information.
所得税会计是财务会计的一个分支，它不同于税务会计。会计所得和纳税所得之间的差异是所得税会计的处理对象。
As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income.
现代会计由财务会计、管理会计和审计三大分支构成。
Modern accounting is composed of modern financial accounting, modern managerial accounting, and modern auditing.
会计过程中形成的这类对外报告的分支，称为财务会计。
The subdivision of the accounting process that produces these external reports is referred to as financial accounting .
会计过程中形成的这类对外报告的分支，称为财务会计。
The subdivision of the accounting process that produces these external reports is referred to as financial accounting .
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