摘要：现代管理会计是从传统的会计系统中分离出来的一门综合性边缘学科。
Abstract: Modern management accounting is separated from the traditional accounting system, an integrated interdisciplinary.
现代管理会计已从传统单一的会计系统中分离出来，成为一门综合多种学科的边缘学科。
Modern management accounting has separated from the tradition sole accounting system, becomes synthesis many kinds of disciplines the edge disciplines.
传统意义上的审计方法指的是账户基础审计方法，它的入手点是账户，路径是会计系统的核算程序。
Traditional audit methods means the ones based on account foundation. Its beginning point is accounts and its path is accounting procedure in accountancy system.
传统意义上的审计方法指的是账户基础审计方法，它的入手点是账户，路径是会计系统的核算程序。
Traditional audit methods means the ones based on account foundation. Its beginning point is accounts and its path is accounting procedure in accountancy system.
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