Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion.
会计是以货币为主要计量单位来解释、记录、计量、分类、汇总、报告和描述企业经济活动的信息系统。
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The most fundamental concepts underlying the accounting process are:Accounting Entity. Each business venture is a separate unit, accounted for separately. Going Concern.
下面是在会计期间中最根本的会计观念： 会计主体：每一个企业是一个分别核算的单独的个体。
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A company is an organizational unit in Accounting which represents a business organization according to the requirements of commercial law in a particular country.
Company - Company是会计中的一种组织单位，代表根据某个国家的商业法律要求而设立的商业组织。