管理会计和财务会计的差异 管理会计与财务会计的根本区别在于，财务会计以财务收支为依据，记录和反映企业资金的增减变化及其结果，而管理会计则主要是利用财务会计资料采用管理会计的特有方法，对企业的经营活动进行规划和控制，达到提高经济效益的目的。 1.会计主体不同。2.会计职能定位不同。3.会计工作的程序不同。4.会计服务的对象不同。5.会计报告的期间不同。 The fundamental difference between management accounting and financial accounting is that financial accounting records and reflects the changes in corporate finance and its results based on financial revenue and expenditure, while the management accounting is mainly using financial accounting data to adopt the unique method of management accounting, Business planning and control of business activities to achieve the purpose of improving economic efficiency. 1. The accounting entity is different. 2. Accounting functions are different. 3. Accounting procedures are different. 4. The accounting service objects are different. 5. The period of accounting report is different. 成本的分类 Cost classification 全部成本按其性态分类可分为固定成本（fixed cost），变动成本（variable cost），和混合成本（mixed cost）. 固定成本是指在一定条件下，其总额不随业务量发生任何数额变化的成本。 变动成本是指在一定条件下，其总额随业务量成正比例变化的那部分成本。 混合成本是指介于固定成本和变动成本之间，既随业务量变动又不成正比例变化的那部分成本。 All costs are classified into fixed cost, variable cost, and mixed cost. Fixed costs are defined as the cost of a change in the total amount of any amount that does not change with the volume of business under certain conditions. The variable cost refers to the part of the total cost which changes proportionally with the business volume under certain conditions. Hybrid cost is the cost between fixed and variable costs, both with the volume of business changes and not directly proportional to that part of the cost. 长期投资决策指标 静态指标，动态指标，净现值指标，内部收益率指标 静态指标是指在计算过程中不考虑货币时间价值因素的指标。 动态指标是在计算过程中必须充分考虑货币时间价值因素的指标。 净现值指标（net present value rate）是反映项目的净现值占原始投资现值的比率。 内部收益率(internal rate of return) 是指项目投资实际可望达到的收益率 Static indicators, dynamic indicators, net present value indicators, internal rate of return indicators Static index refers to the process of calculating the time value of money is not considered factors indicators. The dynamic index is the index which must take full account of the time value of money in the process of calculation. Net present value rate (net present value rate) is the ratio of the net present value of the project to the present value of the original investment. Internal rate of return (internal rate of return) is the actual investment in the project is expected to achieve the rate of return 本文来源：https://www.wddqw.com/doc/cef1786c1611cc7931b765ce05087632311274ad.html