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随着生产力的发展和管理水平的提高,企业会计逐步形成了两个相对独立的领域:财务会计与管理会计。作为同源分流而成的现代会计的两大分支,在为企业提供信息
With the development of productivity and the improvement of management, enterprise accounting has gradually formed two relatively independent fields: financial accounting and management accounting. As the two major branches of modern accounting made by the same source, it provides information for enterprises