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会计是什么呢？事实上，会计分为财务会计和管理会计，财务会计主要是对外的，管理会计主要是对内的。以下我们主要介绍的是财务会计相关内容。

会计从本质上来讲，会计是一项经济管理活动，其目的在于提供经济信息和反映受托责任履行情况。会计还具备以下三个基本特征，一是以货币为主要计量单位，二是拥有一系列核算方法，三是具有反映和监督的两种基本职能。基本职能中，监督是指特定主体经济活动和相关会计核算的真实性、合法性和合理性进行审查，这也是其反映职能的保障。除去基本职能外，会计还拥有拓展职能，一是可以预测经济前景，二是可以参与经济决策，三是评价经营业绩。

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翻译

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What is accounting? In fact, accounting is divided into financial accounting and management accounting. Financial accounting is mainly external, and management accounting is mainly internal. Below we mainly introduce the relevant content of financial accounting.

Accounting Essentially, accounting is an economic management activity whose purpose is to provide economic information and reflect the performance of fiduciary responsibilities. Accounting also has the following three basic characteristics: one is currency as the main unit of measurement, the other is a series of accounting methods, and the third is two basic functions of reflection and supervision. Among the basic functions, supervision refers to the examination of the authenticity, legality and rationality of the economic activities of a specific subject and related accounting, which is also the guarantee of its reflection function. In addition to basic functions, accounting also has extended functions. First, it can predict economic prospects, second, it can participate in economic decision-making, and third, it can evaluate business performance.

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——源自Google翻译

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参考资料：百度

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