如果有一天我当了会计我对会计的最初认识源于儿时的记忆。公社、大队、生产队曾是乡村的三级组织机构,在我幼年懵懂的记忆里,生产队长是最大的官,其次就是会计,我们当地曾有“大队长二会计……”的顺口溜流行。在我的印象中,父亲耕地打场样样精,母亲也是很棒的劳动力,但我们家几乎年年透支。记得有一次三叔来我家串门,谈起我家年年透支的事,三叔说:“哥哥、嫂子,你们家和生产队会计家的人口一样多,劳动力相当,出勤天数也基 If one day I was accounting I first understand the accounting from childhood memories. Commune, brigade, production team was a rural three-tier organizations, in my childhood ignorant of memory, the production captain is the largest official, followed by accounting, we have had popular. In my mind, my father was fine farming land, the mother is also a great workforce, but our family almost every year overdraft. I remember once Uncle came to my house and talked about the annual overdraft of my family. Uncle said: ”My brother, sister-in-law, your family and production team accountants have as many people as one with the same labor force and the number of attendance days