财务属于物质范畴，会计属于意识范畴，财务先于会计产生，财务是会计的基础，会计是对财务的反映。
Finance is of substantial category while accounting conscious category. Finance precedes accounting and lays a basis for the latter but the latter reflects the former.
设计是一种意识在物质领域的反映，是客观的，历史，文化，艺术载体。
Design is a reflection of consciousness in the material sphere, is objective, history, culture, art carrier.
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