accounting theory

例句：

1. 1. Accounting isthe process of recording and analyzing financial transactions.
   会计是记录和分析财务交易的过程。
2. 2.The company's financial statements are dueto be released next month.
   该公司的财务报表将于下个月发布。
3. 3. Accounting principles areessential for ensuring financial accuracy.
   会计准则对于确保财务准确性至关重要。