一、会计——一门多元化的学科每提到会计专业,人们往往觉得会计人员是和数字打交道的人。然而,会计其实是一门涉及范围很广的学科。从最简单的层面来讲,工业、商业或政府部门的会计人员,以及执业会计师,他们之间是存在差异的。作为董事会(或政府相关部门)的成员,行使着董事会赋予的权力,工业、商业或政府的会计人员主要负责编制企业或机关单位的财务报表。而执业会计师,一般是指审计人员或者从事其他鉴证服务的专业人士, First, accounting - a diversified subject Every accounting profession referred to, people often think that accountants and figures dealing with people. However, accounting is actually a wide range of disciplines involved. At its simplest, there are differences between them in the accounting profession of industrial, commercial or government departments, and practicing accountants. As a member of the board of directors (or a government department), it exercises the power conferred on it by the board of directors. The accountants of an industrial, commercial or government entity are mainly responsible for compiling the financial statements of the enterprise or institution. The practicing accountant, generally refers to the auditors or professionals engaged in other authentication services,