英语作文：会计学是什么

What is accounting
会计学是什么
Accounting, one of the most important parts in administrative of economy is improving with the development of society and the need of management.
会计学作为经济管理的重要组成部分，是适应社会进步和管理的需要而不断完善的。
During the production, accounting can not only record the consumption of labor power and material resources, but also analyses, control and verify the founds so that it can make people save for the consumption of effort and improve economy.
在社会生产中，会计一方面对生产过程中的人力、物力的消耗进行记录，另一方面分析、控制、审核经费来促使人们节约劳动成本，提高经济效益。

It is because people notices the necessity of economic returns in the manufacture that it needs a kind of job whose center is fit for recording, accounting, controlling and verifying objectively.
正是因为人们注意到在社会生产中提高经济效益的重要性，客观上需要一种以计录、计算、控制、审核为中心的工作。