是指会计对客观经济活动的表述和价值数量上的确定,为管理经济活动提供所需的会计信息。 会计核算贯穿于经济活动的全过程,是会计最基本的职能,也称反映职能。
财务处作为医院重要的经济管理职能部门之一,肩负着医院财务会计核算和经济管理工作的重任。
As one of the most important functional economy and management department, the Finance department assumes responsibilities of the financial accounting and economic management.
作为以反映和监督为最基本职能的会计核算,应当把人力资源的确认、计量和核算,作为其重要内容之一。
So it is imperative for accounting, the basic function of which it is to reflect and supervise, to include as its main function the confirmation, calculation and accounting of human resource.
会计的基本职能是进行会计核算和实施会计监督职能。
Accountant's basic function is carrying on the accounting and implements accountant to supervise the function.
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