在实际工作中，任何规模的企业必须依据类型对会计事项进行分类，以便有效地进行处理。
In practice, a business of any size must classify transactions by type for efficient handling.
竞争力会计需要在实际中运行，也将在实践中得到不断完善。
The competitiveness accounting need develop and will become perfect in the practices.
但是实际上，它不是一个简单的会计问题，而是一个较为复杂的社会问题。
In fact, it is not only a simple accounting problem but an involved social one.
但是实际上，它不是一个简单的会计问题，而是一个较为复杂的社会问题。
In fact, it is not only a simple accounting problem but an involved social one.
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