呃,楼上的怎么更像是书名或者学习内容……Accountancy (profession)or accounting (methodology) is the measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts.Accounting is the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".[2]Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarised, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organisation and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations.Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world. Many allow their members to use titles indicating their membership or qualification level. Examples are Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (FCA, CA or ACA), Management Accountant (ACMA, FCMA or AICWA), Certified Public Accountant (CPA) and Certified General Accountant (CGA or FCGA).Auditing is a related but separate discipline, with two sub-disciplines: internal auditing and external auditing. External auditing is the process whereby an independent auditor examines an organisation's financial statements and accounting records in order to express an opinion as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles (GAAP), or International Financial Reporting Standards (IFRS), in all material respects. Internal auditing aims at providing information for management usage, and is typically carried out by auditors employed by the company, and sometimes by external service providers.Accounting/accountancy attempts to create accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors, or owners. The day-to-day record-keeping involved in this process is known as bookkeeping.Accounting scholarship is the academic discipline which studies accounting/accountancy.这里是对会计学的定义,来自维基百科。初级会计学应该就是会计学的一些基础理论,相信上面的内容也完全涵盖了,如果有超出初级会计学的内容的话你把它删掉就好了。如果需要更详细的资料请参见参考资料
语言学习是一种长期和全面的学习,而且需要天赋,所以,各人的学习会不一样,我只能给你一些建议,你可以根据自己的情况找到自己的学习方法,我也是会计专业,通过了CET6和BEC中级,我是这个样子作的。词汇方面,我基本上是不专门背的,但是越往上学就越需要大量的词汇,我是通过阅读提高词汇的,你要知道同一类型的文章的词汇有很多是高频的,所以,精读文章将不会的标出查字典背然后反复读文章就能掌握了,听力的话可以看电影,但是效果不大,最好的方法就是要多听多练习,可以做了题目以后再听写。阅读就是要分类型看,网上有很多的,一定要分好类,特别是商学的话多看经济类型的,写作其实要求不好的,你可以看范文,做好笔记,自己写的时候先硬性用好的句子,练的多了就变自己的拉。至于口语么,可以和听力一起练,随便你听什么,先是要求要听懂然后是自己跟着他念,最好还要背出来,但是一定要练很多遍,不求多,但是要精,我以前是练空中英语的,现在练的是LISTEN TO THIS.这两套都很好.基本上就这么多了,慢慢来,不要心急,还有就是一定要坚持,祝你成功~