会计英语考试秘笈.pdfVIP

一．定义 1.accounting 会计：Accounting is an information system that identifies ,records ,an d communicates relevant ,reliable ,and comparable information a bout organization’s business activities that can be expressed in monetary terms. 会计是一个信息系统，用于确认、记录和披露企业可以用货币计量的经 营活动相关的、可靠的、可比的信息。 2．public accounting 公共会计：Public accounting is the field of accounting that provide s a variety of accounting services to clients for a