accountant

accountant　会计员，会计师　

one who performs accounting services.Accountants prepare financial statements and tax returns，audit financial records，and develop financial plans.They work in private accounting（e.g.，for a corporation），public accounting（e.g.，for a CPA firm），not-for-profit accounting（e.g.，for a governmental agency）.Accountants often specialize in a particular area such as taxes，cost accounting，auditing，and management advisory services.A book keeper is distinguished from an accountant as one who employs lesser professional skills.The bookkeeping function is primarily one of recording transactions in the journal and posting to the ledger.