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.

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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.

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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.

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