1. Difficulties in introducing accounting work:
（1）不懂得什么是复式记账法，不分明记账规则
(1) Do not know what is double-entry bookkeeping and do not clearly define the rules of bookkeeping.
（2）不晓得相关的业务该归入哪个会计科目
(2) Do not know which accounting subjects the relevant business should be classified into.
（3）关于有些触及会计的计算和分配等内容不是很明白
(3) It is not very clear about the calculation and distribution of accounting major.
二、会计的概念：
2. The concept of accounting:
（1）会计是一门经济学科，是研讨会计办法、会计理论的经济学科
(1) Accounting is an economics discipline, which studies accounting methods and accounting theories.
（2）会计是一份职业，是以货币为主要的计量单位，经过一些特地的手腕对经济活动停止监视和管理的工作
(2) Accounting is a profession. It is the work of stopping monitoring and managing economic activities by some special means, with money as the main unit of measurement.
（3）一个停止会计工作的人，普通都被统称为会计
(3) A person who stops accounting is generally referred to as an accountant.
三、会计的意义：
Third, the significance of accounting:
（1）提供会计信息，有助于政府部门、投资者、债权人以及其他各个方面理解和控制企业财务情况、运营成果，并据此作出相应的投资或管理决策
(1) Providing accounting information can help government departments, investors, creditors and other aspects to understand and control the financial situation and operating results of enterprises, and make corresponding investment or management decisions accordingly.
（2）为政府的宏观经济管理发挥重要作用
(2) Playing an Important Role in the Government's Macroeconomic Management
（3）为企业的内部运营管理发挥重要作用
(3) Playing an Important Role in the Internal Operation and Management of Enterprises
四、合格、合法的会计应具备：
Qualified and lawful accounting should have:
（1）有会计从业资历证，简称“会计证”
(1) Accounting qualification certificate, referred to as "Accounting Certificate"
（2）具备必要的学问和技艺
(2) Having the necessary professional knowledge and skills
会计理论主要是指对不同的经济业务应当如何计算和处置，如何编制会计分录技艺包括运用财务软件、点钞技术等相关技艺
Accounting theory mainly refers to how to calculate and dispose of different economic business, how to compile accounting entries professional skills, including the use of financial software, banknote counting technology and other related skills.
五、我国的会计证书：
Fifth, our country's accounting professional certificate:
会计从业资历证（会计证，已取消）
Accounting Qualifications Certificate (Accounting Certificate, Cancelled)
会计技术资历证（会计职称）
Technical Qualifications Certificate of Accounting Specialty (Accounting Title)
会计执业资历证（注册会计师证）
Certificate of Accounting Practice (Certificate of Certified Public Accountant)
六、会计证的考试科目：
6. Examination subjects of Accounting Certificate:
（1）财务会计法规
(1) Financial Accounting Regulations
（2）会计根底学问
(2) Fundamental knowledge of accounting
（3）会计实务
(3) Accounting practice
（4）珠算或初级会计电算化
(4) computerized abacus or primary accounting
会计零根底者学习办法：
Learning methods for zero-base accountants:
，要打好根底。把每一个会计名词的概念要了解熟透，这十分重要，关系到你以后能否学深会计和熟用会计。有些学生学到后都学不下，主要还是根底概念没有了解透，这样在以后的经济业务中分不清类别，从而做不好分录，以致于财务管理紊乱。
First of all, we should lay a solid foundation. It is very important to understand the concept of each accounting term thoroughly, which is related to whether you can learn accounting and use accounting well in the future. Some students can't learn at last, mainly because they don't understand the basic concepts thoroughly, so that they can't distinguish the categories in the future economic business, so they can't make the entries properly, which leads to the financial management disorder.
第二，在了解会计理论概念的根底上，要把各章节联络起来，会计各章不是独立的，而是各有联络，互有逻辑，比方资产负资表和损益表相互衔接。
Secondly, on the basis of understanding the concept of accounting theory, we should link up the chapters. Each chapter of accounting is not independent, but has its own connection and logic. For example, negative assets statement and profit and loss statement are linked up.
第三，在学习的同时要做一些理论工作，在理论中去了解理论。融贯会通，在了解的根底上去控制，并发现工作当中的问题与课本上的理论相对应来处理。
Thirdly, while learning, we should do some theoretical work to understand the theory in theory. Fusion, control on the basis of understanding, and find that the problems in the work correspond to the theory in the textbook to deal with.
后，要给本人一个目的，要明白本人学会计是为了什么，是喜好还是营生，毕竟会计还是一份十分烦锁十分单调的工作，要有很多的耐烦，义务感和仔细。给本人明白一个目的，晓得本人要学到什么水平要到达什么目的，然后一步步地去学习工作。毕竟会计这个行业是越老越值钱的行业，前提还是你根底要扎实，理论要丰厚。
Finally, to give me a purpose, to understand what I learned accounting for, whether it is a hobby or a business. After all, accounting is a very boring and monotonous job, which requires a lot of patience, a sense of obligation and carefulness. Give me a purpose, know what level I want to learn and what purpose I want to achieve, and then step by step study and work. After all, the accounting industry is the older the more valuable industry, the premise is that you have a solid professional foundation, rich theory.
开展：
Develop:
同时在业余时间，能够读个会计学的自考本科，等毕业后，能够参与会计中级考试，考出就是会计师了。
At the same time, in spare time, can read a self-taught accounting undergraduate course, after graduation, can participate in the accounting intermediate examination, the examination is the accountant.
1.假如轻松经过中级的，那么就去参与注册会计师的考试。经过后，参加会计事务所成为执业CPA，收入也会很高。
1. If you pass the intermediate level easily, you should take part in the CPA exam. After that, they will become CPA practitioners, and their income will be very high.
2.另外还能够去考注册税务师。
2. In addition, I can go to the Registered Tax Officer.
