简述管理会计和财务会计的关系。
某企业报告其利润比上一年增长了15%，但营运资金同比下降了8%。这些数字说明了什么问题，可能会导致什么后果。
会计电算化对会计核算有什么影响？
简述管理会计和财务会计的关系。
简述资产的特征。
简述流动资产与非流动资产的区别。
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管理会计和财务会计的关系
管理会计和财务会计之间的联系源于两者是同源的，其主要联系如下：
（1）管理会计和财务会计都是一种管理活动；
（2）管理会计和财务会计的基本信息同源；
（3）管理会计和财务会计的对象相同；
（4）管理会计和财务会计的职能与最终目标一致。
区别
（1）服务对象不同；
（2）作用时效不同；
（3）工作程序不同；
（4）信息的特征及载体不同；
（5）遵循的原则、标准不同。
多做几道
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