acca在国内称为"国际注册会计师",考取acca证书可以在四大会计师事务所就职,也可以在各大投行、商行找到高薪工作。那么,acca全英文考试需要如何准备呢?会计acca英语单词有哪些?今天中公财经网小编带大家一起来学习吧!
What is "Accounting"?
Accounting is an information system that identifies, records, and communicates relevant, reliable, and comparable information about an organization's business activities that can be expressed in monetary terms. Identifying business activities requires selecting transactions and events relevant to an organization. Recording business activities requires keeping a chronological log of transactions and events measured in monetary unit and classified and summarized in a useful format. Communicating business activities requires preparing accounting reports such as financial statements. It also requires analyzing and interpreting such reports.
什么是会计?
会计是一个信息系统,用以确认、记录和披露企业可以用货币计量的经营活动的相关的、可靠的、可比的信息。所谓确认,是指企业经营活动要求恰当选择与该企业相关的交易和事项。所谓纪录,是指企业经营活动应按照交易和事项发生的时间顺序,以货币为计量单位,并按照适当的格式对交易和事项进行分类和汇总。所谓披露,是指经营活动需要编制会计呈报文件,如财务报表,还要求对此类报告进行分析和解释。
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