1.人们常说会计是经济的语言。同时值得注意的是,我们用以计数的十进位制是一种世界通用语言。会计师的职能就是应用会计这种经济语言传达财务信息,从而提供制定经营决策所需的信息。因而,会计师的主要角色就是传达经济信息。2.象任何其它语言一样,能够被人理解是信息传递的基本要求,因此,会计师的职责是设法使自己提供的信息采取易于被使用者理解的形式。在具有会计及会计报告准则的国家中,这一职责就是会计师所担负的传统职责,并且,总的说来相当成功地履行这一职责。但 1. People often say that accounting is the language of economics. Also worth noting is that the decimal we use to count is a universal language. The function of an accountant is to apply accounting, an economic language to communicate financial information, to provide the information needed to make a business decision. Thus, the primary role of accountants is to communicate economic information. 2. The ability to be understood as a basic requirement for information transfer, as in any other language, it is the Accountant’s job to try to make the information he or she provides available in a form that is easily understood by the user. In countries with accounting and accounting reporting standards, this responsibility is the traditional responsibility of accountants and, in general, performs the job fairly successfully. but