会计是一门科学
会计是一门艺术(会计是一个职业判断 professional judgment)
(在会计准则的统计范围之内做出合理的选择和判断,让它能够准确地描述一个企业)(Within the accounting
standards, reasonable choices and judgments are used to accurately describe an enterprise)
会计是一门魔术(亏损一个亿通过抵押 3 千万的房子到 1.3 亿将财务报表变为盈利 3 千万)
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