A10. Having basic understanding of computer science, are proficient in the use of computerized accountingoperation.
A10熟悉计算机基本知识和会计电算化操作；
2
Accounting policy is not merely an accounting problem but concerns the operation of the whole national economy.
会计政策不单纯是一个会计问题，它涉及到整个国民经济的运行。
3
Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.