Accounting 一、My understanding of accounting Accounting mainly studies the financial activities,it’s a science which can effectively manage the economy，it is an integral part of social studies,and it is also an important management discipline. The object of accounting research is the movement of funds. 二、The importance of learning English accounting 1 we can learn more about how to write the accounting entries in english to do account,and which can be used in the following CPA exam 2 It helps us to Learning about the differences and similarities points between Eastern and Western accounting 3 It’s the basis of learning intermediate financial accounting,advanced financial accounting and management accounting . 4 It can also expand student’s horizons, increase our accounting knowledge 三、the different points between Eastern and Western accounting Western accounting and eastern accounting have much in common,below is the obvious difference between them. 1 Different subjects Compared with eastern accounting,Western accounting subject is more defined,while eastern accounting subject has a wide range. 2 different balance sheet formats Eastern accounting is the account type ,western account is report type. 四、Suggestion In order to study english accounting better, I propose several suggestions for reference purposes only. 1 it will be good for students to preview if there is a chinese table added.It’s a little difficult to preview this course in english entirely. 2 our course content is a bit much , when having the class ,.we can focus on the emphasis first. Or we won’t have enough time to finish our course.