Answer:
A fungal cell is an eukaryote with all intracellular, membrane bound organelles. A bacterial cell is basically a prokaryote with a nucleoid. The cell wall composition also varies. It is a lipopolysaccharide layer called peptidoglycan layer in bacteria whereas cell wall of a fungal cell contains complex polysaccharides called chitin and glucans. Bacteria are either autotrophic or heterotrophic whereas fungi are strictly heterotrophic. Bacteria reproduces asexually by binary fission whereas fungi can reproduce either by sexual or by asexual method. Dormant form of fungal cell are called conidiospore or basidiospore or zoospore or ascospore based on their location in hyphae and type of reproduction. In bacteria, dormant forms are called endospores.