会计Definition

Term Definition
A professional person who generally has a four-year degree, and records and reports financial transactions.

Extended Definition
An accountant might be employed by a large company with its own accounting department, an accounting firm, or the government, or have a private practice. The accountant’s responsibilities can vary depending on his/her job description and experience. Responsibilities may include analysis of financial statements, conducting audits, and/or calculating and filing taxes. Professional standards such as those set by IFRS (International Financial Reporting Standards) and GAAP (Generally Accepted Accounting Principles) are enforced. Certified public accountants (CPAs) undergo additional education, must have the required experience, and must pass rigorous exams to earn the designation of CPA.

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