固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
着重介绍了财务会计与管理会计的关系协调问题，它们具有融合的基础以及融合的客观需要。
It mainly introduces harmonized relationship between financial accounting and management accounting, which possess the foundation and requirement of blending.
该系统使财务会计与管理会计通过集成达到了财务管理的一体化，提高了财务管理的效率，为企业决策提供了可靠的财务依据。
The system integrate finance accountant and manage accountant consequently integrate the finance manage, improve the efficiency of finance manage, provide dependable finance basement to enterprise.
本文就管理会计与财务会计信息质量特征中差别较大的方面作一分析研究。
This article has analysed and researched the main different aspects of the accounting information's quality features between management accounting and financial accounting.
摘要：管理会计与财务会计作为企业会计的重要领域，两者在应用中有着不可取代的作用。
Abstract: the management accounting and financial accounting as enterprise accounting important domain, both in the application of the function of it is to replace.
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.
管理会计师以他们的知识和经验服务于企业的会计核算和财务报告、预算、决策支持、风险与绩效管理、内部控制以及成本管理等活动。
Management accountants apply their knowledge and experience in accounting and financial reporting, budgeting, decision support, risk and performance management, internal control, and cost management.
会计与财务：侧重于管理会计，与模块，包括分析和了解其状况和业绩公布账目公司的财务。
Accounting and finance: focuses on management accounting, with modules that cover analysing and understanding a company's financial condition and performance from its published accounts.
既然从时间和资源方面来看，追求数据的精密度是非常昂贵的，与财务会计处理相比，管理会计将较少的重点放于精密度的追求上。
Since precision is costly in terms of both time and resources, managerial accounting places less emphasis on precision than does financial accounting.
既然从时间和资源方面来看，追求数据的精密度是非常昂贵的，与财务会计处理相比，管理会计将较少的重点放于精密度的追求上。
Since precision is costly in terms of both time and resources, managerial accounting places less emphasis on precision than does financial accounting.
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