can someone give me the definitions of 'accountant' and 'management accountant'?

Question

Note. do not give me the meanings.

Answer 1

An accountant is any person who performs accounting duties. That person need not be certified. However, the term typically applies to a Certified Public Accountant, or CPA, although it also applies to a CMA.

An accountant may be certified as a CPA or a CMA (Certificate in Mangement Accounting). Both certificates require passing rigorous professional examinations. Some accountants hold both certificates.

CPAs who are independent of companies whose financial statements they examine may express an opinion about the fairness of those statements. The term "public" implies that the CPA is performing a service on which the general public can depend. CPAs are licensed by the state in whcih the practice. A CMA is not able to express an opinion on financial statements.

A management accountant is an accountant who performs accounting services for a business, usually as an employee. He may be a CPA, but more likely he holds a CMA. He is not independent of the business and therefore may not express an opinion on the financial statements.

Answer 2

Your question is kind of vague. Here's my guess:

Accountant - A CPA (Certified Public Accountant) or other accounting professional working in an accounting firm helping and advising their client firms on accounting issues.

Management Accountant - A CPA or other accounting professional who works in a large company and does their taxes, financial statements and internal reports.