会计核算是财务管理的基础，是企业经济核算的重要环节，是反映经营单位经济活动和财务收支状况的直接依据。企业只有通过准确的会计核算，才能编制出真实反映企业经营成果的会计报表，进而为本单位领导从总体上把握企业经营现状，着重分析、检查财务计划的完成情况，揭露... Accounting is the basis of financial management, an important part of an enterprise’s economic accounting, and a direct basis for reflecting the economic activities and financial revenues and expenditures of business units. Only through accurate accounting, enterprises can prepare accounting statements that truly reflect the business performance of the enterprise, and then grasp the status quo of the enterprise management as a whole for the leaders of the unit, focusing on analyzing, checking the completion of the financial plan and exposing ...