公眾會計(jì)與私人會計(jì)

來源: 編輯： 2009/05/04 16:35:52　　字體：大小

　　Public accounting ：Public accountants are individuals who offer their professional services to the public for a fee， in much the same manner as a lawyer or a consulting engineer. The principal services offered by a public accountant include auditing， income taxes， and management consulting. In the Unite States， if an accountant has passed an examination prepared and graded by the American Institute of Certified Public Accountants （AICPA） and has met certain other requirement， such as having a certain number of years of experience， he or she may be licensed by the state to practice as a certified public accountant （CPA）。 As an independent， professional person， a CPA may offer clients the abovementioned services.

　　公眾會計(jì)：公眾會計(jì)是那些拿薪水提供專門服務(wù)的人在很多行為方面就像律師和咨詢顧問。公眾會計(jì)提供的主要服務(wù)包括審計(jì)、所得稅和管理咨詢。在美國，如果一個(gè)會計(jì)通過由美國授權(quán)公眾會計(jì)學(xué)院（AICPA）的等級考試且滿足其他條件，例如有相當(dāng)多年的經(jīng)驗(yàn)，他或她可以被國家授權(quán)執(zhí)業(yè)注冊會計(jì)師（CPA）。作為一個(gè)獨(dú)立的專門的個(gè)人，注冊會計(jì)師可以提供給客戶上述所提到的服務(wù)。

　　Private accounting Accountants employed by a single business are called private or industrial accountants. They may be the employer‘s only accountant， or one of several hundred or more. They may do a variety of work， including general accounting， cost accounting， budgeting，'and internal auditing. Governmental accounting Many accountants are employed by not-for-profit organizations， including governmental agencies. The governmental accountant often is concerned with the accounting for and control of tax revenues and their expenditure. Accountants are also employed by governmental agencies whose task is the regulation of business activity—for example， the regulation of public utilities by a state public service commission.

　　私人會計(jì)：受雇與單個(gè)企業(yè)的會計(jì)叫私人或工業(yè)會計(jì)。他們雇主僅有的會計(jì)，或者是好幾百或者更多會計(jì)中的一員。他們可以做不同的工作，包括會計(jì)總帳、費(fèi)用會計(jì)、預(yù)算和內(nèi)部審計(jì)。政府會計(jì)：許多會計(jì)受雇于非營利性組織，包括政府代理機(jī)構(gòu)。這些政府部門的會計(jì)關(guān)心的是稅收的控制和稅收的支出 .會計(jì)同時(shí)也會受雇那些負(fù)責(zé)規(guī)范企業(yè)行為的政府代理機(jī)構(gòu)，這些行為例如：一個(gè)國家公共服務(wù)委員會規(guī)范的公共效用。

責(zé)任編輯：vivien

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