本文谨对小企业会计核算的特点和与大中型企业会计核算的区别作对比分析。

This paper analyzes the characteristics of small enterprise accounting and finds the difference between the small enterprise and the big ones.

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B7 具有较强的语言与文字表达、人际沟通、信息获取能力及分析和解决会计实际问题的基本能力；

B7. Having a good command of language, personal communication skills, information obtaining ability and the ability to analyze and dealing with practical problems.

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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.

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