第二部分重点阐述纳税筹划与财务管理、会计的关系，从财务管理的职能和内容上分析纳税筹划与财务管理的关系。
In the second part, we expatiate and study the relation between tax-planning and finance managing and accountant, analyze the relation from content of finance managing.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
结合营改增的一些相关政策，从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。
Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.
文章的重点是运用实证与财务分析的方法，研究上市公司盈余管理现状及新会计准则将带来的影响。
This article put emphasis on the discussion about the present situation of earning management and the effect brought by the new accounting standard through empirical and financial analysis method.
本文就管理会计与财务会计信息质量特征中差别较大的方面作一分析研究。
This article has analysed and researched the main different aspects of the accounting information's quality features between management accounting and financial accounting.
会计与财务：侧重于管理会计，与模块，包括分析和了解其状况和业绩公布账目公司的财务。
Accounting and finance: focuses on management accounting, with modules that cover analysing and understanding a company's financial condition and performance from its published accounts.
财务会计为外部用户所做的分析报告一定要根据通用会计原理(GAAP)并且与之相吻合。
Financial accounting statements prepared for external users must be prepared in accordance with generally accepted accounting principles (GAAP).
财务会计为外部用户所做的分析报告一定要根据通用会计原理(GAAP)并且与之相吻合。
Financial accounting statements prepared for external users must be prepared in accordance with generally accepted accounting principles (GAAP).
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