摘要：The concept of accounting information and its characteristics, allow us to treat, accounting functions and their role in managerial work without setting them strictly on the two circuits generated by the accounting information (one that plays "external face" of the company, and another that shows processes inside or "internal face" of the company). Optimal management of financial resources is therefore a key element of business activity, which depends on a priority basis to maximize profits and thereby undertaking the task.
关键词：Educational function; Function evidence or verification and test instrument ; generated by reasons legal and taxation; Function bias
