会计口语考试

定义
会计是以货币为主要计量单位，反映和监督一个单位经济活动的一种经济管理工作。

Accounting is the currency as the main unit of measurement, reflect and supervision and a unit of economic activity of a kind of economic management.
会计对象
会计的对象是指会计所核算和监督的内容，即特定主体能够以货币表现的经济活动。

Accounting object refers to the content of accounting and supervision, which is a particular subject to monetary economic activity.
会计职能
会计的基本职能包括进行会计核算和实施会计监督两个方面。

Accountant's basic functions including two aspects of business accounting and implement accounting supervision.
会计特点
以货币为主要计量单位。

Currency as the main unit of measurement.
.以真实，合法的会计凭证为依据
With real, legitimate vouchers as the basis
会计核算和监督具有连续性，系统性，全面性和综合性
Accounting and supervision of continuity, systematic, comprehensive and integrated。