教学过程中存在着交往，但这种交往未必是主体间交往。
There exists communication in the process of teaching, but this communication is not necessarily the one that takes place among the subjects.
但目前会计实验教学过程中存在诸多问题，加强会计专业实验教学势在必行。
Problems existing in the process of experiment teaching show that strengthening experiment teaching is inevitable.
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