[判断题]管理会计与财务会计是现代企业会计的两大分支。

When students arrive on campus with their parents, both parties often assume that the school will function in loco parentis, watching over its young charges, providing assistance when needed. Colleges and universities present themselves as supportive learning communities—as extended families, in a way. And indeed, for many students they become a home away from home. This is why graduates often use another Latin term, alma mater, meaning "nourishing mother." Ideally, the school nurtures its students, guiding them toward adulthood. Lifelong friendships are formed, teachers become mentors (导师), and the academic experience is complemented by rich social interaction. For some students, however, the picture is less rosy. For a significant number, the challenges can become overwhelming.
In reality, administrators at American colleges and universities are often obliged to focus as much on the generation of revenue as on the new generation of students. A troubled o
A. Because they view doing academic management well as their only task.
B. Because they don’t have so much energy or money to focus on the students.
C. Because they don’t care about the students’ psychological health.
D. Because they focus on improving the salaries for faculty and staff continuously.