企业会计具有反映和监督两大基本职能。
The enterprise accounting has two basic functions: supervising and reflecting.
会计作为经济管理工作的一个部分，承担着反映和监督经济运行的职能。
Accounting, as a part of economic management, undertakes the functions of reflecting and supervising the economic applications.
作为以反映和监督为最基本职能的会计核算，应当把人力资源的确认、计量和核算，作为其重要内容之一。
So it is imperative for accounting, the basic function of which it is to reflect and supervise, to include as its main function the confirmation, calculation and accounting of human resource.
应用推荐