Accounting is the work of recording, sorting, and checking money: what came in, what went out, what a company still owes. Schools teach it as a subject; companies hire people to do it.

Accounting is是 recording記錄、 sorting整理 and checking money和核對錢 the work of的工作： what came in進來了什麼、 what went out出去了什麼、 what a company still owes公司還欠著什麼。 Schools學校 as a subject把它當一門科目 teach it來教； companies公司 hire people請人 to do it來做。

In American English this is the ordinary word for both the job and the class. British English often uses accountancy for the profession, but accounting is still widely understood — and in Taiwan it is the word students meet first.

In American English在美式英文裡 this這 is是 for both the job and the class指這份工作也指這門課 the ordinary word最平常的字。 British English英式英文 for the profession說這個職業時 often uses accountancy常用 accountancy， but accounting但 accounting is still widely understood大家還是都聽得懂 — and in Taiwan而在台灣 it它 is是 students學生 meet first最先遇到的 the word那個字。

Though actually, the same spelling is also the -ing form of the verb account (“She is accounting for the missing cash”), but this entry is the noun that means the same as accountancy: the money-records work, not “explaining.”

Though actually不過其實， the same spelling同樣的拼法 is also也是 the verb account動詞 account the -ing form的 -ing 形 （“She is accounting for the missing cash”「她正在說明那筆不見的現金」）， but this entry但這一條 is是 means the same as accountancy和 accountancy 意思一樣的 the noun那個名詞： the money-records work是記帳的工作， not “explaining”不是「說明」。