DIVISIONS OF ACCOUNTING The field of accounting is divided into three broad divisions:
public, private, and governmental. A certified accountant or a CPA, as the term is usually abbreviated,
must pass a series of examinations, after which he or she receives a certificate. In the United
States, the certification examinations are prepared and administered by the American Institute of
Certified Public Accountants. The various states or other major governmental jurisdictions set additional
qualifications for residence, experience, and so on. The British equivalent for a CPA is
called a charted accountant.
会计种类 会计这一行一般分为三大类:公共会计、私人会计和政府部门会计。注册会计师(或CPA,
注册会计师的缩写),必须通过一系列考试方可得到证书。在美国,这种资格考试由美国注册会计师协会负
责和实施。各个州或政府其他主要司法部门对申请人的居住地、经历等其他条件做出规定。在英国相当于
CPA 的人叫特许会计师。
CPAs can offer their services to the public on an individual consultant basis for which they
receive a fee. In this respect or many others, they are similar to doctors or lawyers. Like them,
CPAs may be self-employed or partners in a firm; or they may be employed by an accounting
firm.
注册会计师可以就每笔咨询业务向公众提供收费服务。在这方面和许多其它方面,他们与医生和律师
很相似。与医生和律师一样,注册会计师可以是个体经营,也可以是在一个公司合伙经营,他们也可以由
会计公司雇佣 |