Accounting¹ is the study of how businesses track their income and assets over time. Accountants engage in a wide variety of activities besides preparing financial statements and recording² business transactions including computing³ costs and efficiency gains from new technologies， participating in strategies for mergers⁴ and acquisitions， quality management， developing and using information systems to track financial performance， tax strategy， and health care benefits management. There's a lot to get out of a career in accounting. Perhaps most important： You will learn how business works. The field of accounting offers stimulating⁵ and challenging work that is constantly evolving. Because accountants spend a lot of time looking under the hoods⁶ of businesses they really learn how business works. It's no surprise that many successful players in business began their careers as accountants. It's also no surprise that most Chief Financial Officers of large corporations have a background in accounting. An accountant is perfectly⁷ positioned to become a CFO because he or she probably has the best understanding of what drives business and profits in a company. To begin your career， you are most likely to start at a public accounting firm such as Ernst & Young or Price Waterhouse Coopers. Most people do not make partner at public accounting firms but the experience and training can be excellent. From there， many move on to careers with an accounting focus in business or government.

　　会计是一门企业收入和资产是如何变化的学问。除准备财务报表和记录经济事务（包括电脑记录费用和得益于新技术所获得的效益）以外，会计还有从事一个宽广范围的事物。为了合并和获得制定的股东收益策略、质量管理、发展和使用信息系统来记录财务执行情况、税收策略和健康事务收益管理。有许多是会计执业生涯以外的事。也许相当重要：你将学习企业是如何运做的。会计领域提供刺激的、有挑战性的工作，这些工作在不断地开展。因为会计花费大量的时间深入企业，所以他们真正地知道企业是如何运做的。毫无疑问，大多数大公司的财务总监都有会计从业经验。一个会计的最佳职务是成为一个财务总监（CFO），因为他或她最了解企业的运作和利润的来源。开始你自己的生涯，你最可能开始于一个公众服务公司（会计师事务所），例如Emst &Young或Price Waterhouse Coopers.大多数人有在公共服务公司（会计师事务所）的工作经验及良好的培训，他们是优秀的。从今以后，许多人到企业或者政府部门从事会计工作。

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