會計




會計，是一個名稱，可以有不同所指, 例如：



  • 一個學術科目或學院課程名稱，會計學、會計學系等。

  • 一種與會計相關的工作，是辦公室文職及至管理工作之一種，內容包括製作財務預算、簿記、核數、年結、賬目及成本分析報告等。

  • 一個職業的統稱，例如︰會計員、會計師等。


戰國《孟子》：「會計當而已矣。」清末《孟子正義》：「零星算之為計，總合算之為會」。













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