✔ 最佳答案
In large company, the daily transactions are much more than small companies. In order to reduce the chance of mistakes and increase the efficiency of the accounting staff, the division of labour and concentration usually are more strict. Say, there may be acccount staff responsible for Account Payable, others may be doing Account Receivable, Fixed Assets, Cash & Bank, etc. In some listed companies, there may even be separated teams doing management accounting, financial reporting, treasury reporting, project finance accounting.
In summary, the more large the company is , the more separation of accounting work will be.