会计是一门并不精确的科学。说它是科学，是因为会计方法的不断改善，必然使会计具有某些科学性；说它不精确，是因为会计确认具有模糊性。会计确认的模糊性是指会计确认结果与实际情形的近似性。会计确认指广义的确认，是将某一项目作为一项资产、负债、营业收入、费用等，正 Accounting is an inaccurate science. To say that it is science is because the continuous improvement of accounting methods inevitably makes the accounting somewhat scientific; it is inaccurate because of the ambiguity in accounting verification. The ambiguity of accounting recognition refers to the approximation of the accounting confirmation result and the actual situation. Accounting recognition refers to the broad recognition that a project is an asset, liability, operating income, expense, etc.