记 :《会计法》的适用范围是什么？王 :《会计法》第二条规定 :“国家机关、社会团体、公司、企业、事业单位和其他组织（以下统称单位）必须依照本法办理会计事务。”《会计法》适用两类人 :一是办理会计事务的单位和个人 ,包括国家机关、社会团体、公司企业、事业单位和其他 Note: “Accounting Law” What is the scope of application? Wang: Article 2 of the Accounting Law stipulates: “State organs, public organizations, companies, enterprises, institutions and other organizations (hereinafter collectively referred to as the units) must handle accounting affairs in accordance with this Law.” The Accounting Law applies to two categories of people: The first is for accounting units and individuals, including state agencies, social groups, companies, institutions and other