In the first academic year we learned Principles of Accounting, and in the following years we learned Cost Accounting, Commercial Accounting, Industrial Accounting, and Mangagement Accounting.

第一学年，我们学了《会计原理》，接下来的几年学了《成本会计》、《商业会计》、《工业会计》和《管理会计》。

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Commercial Banks should provide financial accounting data, business contracts and other information about its business and management in accordance with the requirements of the People's bank of China.

商业银行应当按照中国人民银行的要求，提供财务会计资料、业务合同和有关经营管理方面的其他信息。

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Article 51 Commercial Banks should keep financial accounting reports, business contracts and other data in accordance with relevant State regulations.

第五十一条商业银行应当按照国家有关规定保存财务会计报表、业务合同以及其他资料。

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The figures are a set of financial records for the entire UK public sector, from 1 April 2009 to 31 March 2010 - under the previous Labour government - based on commercial accounting principles.

BBC: Government accounts show 'gobsmacking' costs

United Stationers provides, on average, 60% of its superstore clients' commercial offerings, accounting for up to 10% of their sales.

FORBES: Paper Tiger

Commercial banks have three accounting categories, or buckets, to choose from--two of which don't end up on the income statement.

FORBES: Beware That Commercial Bank