我们首要注重的是在企业层面上的所有权结构，而管理会计更关注国家的法律管理体系和其他因素。
We focus primarily on differences in ownership structure at the firm level, while controlling for the legal regime of the country and other factor.
她还著有《摆脱赤字》一书，这是一本为小公司业主而写的管理会计指南。
She's also author of Out of the Red, a management accounting guide for small-business owners.
管理会计系统生成的信息包含了一个部门的运作开支或者为提供一个产品，服务或举行一项活动而产生的成本。
The information produced by a management accounting system can include the expenses incurred in operating a department or the cost of providing a product, service, or activity.
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