会计工作,其职能在于按照规定的程序,对某一会计主体(企业)的经济活动进行记录、计量、分类整理,定期编制反映其一定期间经营情况的会计报表。 会计工作就其作用来讲分为财务会计和管理会计。财务会计主要对企业已经发生的经济业务进行事后的记录和总结,对过去的生产经营活动进行客观的反映和监督,定期编制会计报表,向外部的会计信息的使用者提供企业一定期间的经营成果和财务状况及其变动情况。管理会计主要服 Its function is to record, measure and classify the economic activities of a certain accounting entity (enterprise) in accordance with the prescribed procedures and regularly prepare accounting statements reflecting the operation of a certain period of time. Accounting work in terms of its role is divided into financial accounting and management accounting. The financial accounting mainly records and summarizes the economic activities that have taken place in the enterprise, objectively reflects and supervises the past production and operation activities, regularly prepares the accounting statements and provides the users of the external accounting information with the operating results of the enterprise for a certain period of time And financial status and changes. Management accounting major service