Public accounting ：Public accountants are individuals who offer their professional services to the public for a fee， in much the same manner as a lawyer or a consulting engineer. The principal services offered by a public accountant include auditing， income taxes， and management consulting. In the Unite States， if an accountant has passed an examination prepared and graded by the American Institute of Certified Public Accountants (AICPA) and has met certain other requirement， such as having a certain number of years of experience， he or she may be licensed by the state to practice as a certified public accountant (CPA)。 As an independent， professional person， a CPA may offer clients the abovementioned services.

公眾會(huì)計(jì)：公眾會(huì)計(jì)是那些拿薪水提供專(zhuān)門(mén)服務(wù)的人在很多行為方面就像律師和咨詢(xún)顧問(wèn)。公眾會(huì)計(jì)提供的主要服務(wù)包括審計(jì)、所得稅和管理咨詢(xún)。在美國(guó)，如果一個(gè)會(huì)計(jì)通過(guò)由美國(guó)授權(quán)公眾會(huì)計(jì)學(xué)院(AICPA)的等級(jí)考試且滿(mǎn)足其他條件，例如有相當(dāng)多年的經(jīng)驗(yàn)，他或她可以被國(guó)家授權(quán)執(zhí)業(yè)注冊(cè)會(huì)計(jì)師(CPA)。作為一個(gè)獨(dú)立的專(zhuān)門(mén)的個(gè)人，注冊(cè)會(huì)計(jì)師可以提供給客戶(hù)上述所提到的服務(wù)。

Private accounting Accountants employed by a single business are called private or industrial accountants. They may be the employer‘s only accountant， or one of several hundred or more. They may do a variety of work， including general accounting， cost accounting， budgeting，'and internal auditing. Governmental accounting Many accountants are employed by not-for-profit organizations， including governmental agencies. The governmental accountant often is concerned with the accounting for and control of tax revenues and their expenditure. Accountants are also employed by governmental agencies whose task is the regulation of business activity—for example， the regulation of public utilities by a state public service commission.

私人會(huì)計(jì)：受雇與單個(gè)企業(yè)的會(huì)計(jì)叫私人或工業(yè)會(huì)計(jì)。他們雇主僅有的會(huì)計(jì)，或者是好幾百或者更多會(huì)計(jì)中的一員。他們可以做不同的工作，包括會(huì)計(jì)總帳、費(fèi)用會(huì)計(jì)、預(yù)算和內(nèi)部審計(jì)。政府會(huì)計(jì)：許多會(huì)計(jì)受雇于非營(yíng)利性組織，包括政府代理機(jī)構(gòu)。這些政府部門(mén)的會(huì)計(jì)關(guān)心的是稅收的控制和稅收的支出 .會(huì)計(jì)同時(shí)也會(huì)受雇那些負(fù)責(zé)規(guī)范企業(yè)行為的政府代理機(jī)構(gòu)，這些行為例如：一個(gè)國(guó)家公共服務(wù)委員會(huì)規(guī)范的公共效用。