微观会计是以企业、机关、事业等单位为主体，并以其经济活动为对象的会计。“宏观会计”的对称。
比如，营销和会计个人由于工作和环境的本质区别会有别样的微观文化。
For example, marketing and accounts personnel may have different subcultures due to the differences in the nature of their work and environment.
志向高远的医生们一般不会学习微观经济学、成本会计或风险管理。
Aspiring doctors are not normally taught microeconomics, cost accounting or risk management.
使用活动核算会计（ABC）和资源消耗会计（RCA）仅适用于公司的整体健康（宏观层面），而不应被用来追踪过程改进（微观层面）。
Financial measures using ABC and RCA accounting will most likely be useful only for overall company health (macro level) and should not be used to track process improvement (micro level).
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