出于某种说不清、道不明的偏爱,我在自己的本专业——英国语言文学之外,又选修了第二位——财务会计。两年下来,老师教我的那些会计准则,核算,所有者权益、会计报表、企业兼并等,经常在脑子里翻来复去。但它们在实务中间究竟是怎样的?书本和实践究竟有多大差距?我自己究竟学得怎么样?利用今年署假社会实践的机会,我在省直一家大型审计事务所实习了一个多月,认真扮演了一次“社会经济警察”的角色。现在,当我返回母校,重新坐到书桌旁,实 Out of a certain kind of unclear and indecisive preference, I took second place in my own major, English language and literature, and chose financial accounting. Two years down, the teachers taught me those accounting standards, accounting, owner’s equity, accounting statements, mergers and the like, often in my mind over and over again. But what exactly are they in practice? How big is the difference between books and practice? How can I learn by myself? Taking advantage of the opportunity of this year’s social depressive exercise, I spent more than a month in a large-scale audit firm in the province. Seriously played a “social economy police ” role. Now, when I return to my alma mater and sit back at my desk, I do