会计科目与账户，是会计在从事财务工作时，必须记录的两个项目。设置会计科目，是设置账户、账务处理所遵循的规则和依据，而账户的设置，则能够反映会计要素的增减变动及结余情况，因此两者缺一不可.
并改进相关会计科目和账户的设置以及会计信息披露方式。
The relevant accounting headings, accounts and the improvement of information disclosure are also discussed in this thesis.
一家公司的会计账从一份会计科目表开始，存在两类会计账户：损益类账户和资产负债类账户，会计科目表包括了以上两种。
The accounting books of a company start with a chart of accounts. There are two kinds of accounts; income/expense accounts and asset/liability accounts.
第九条金融统计是以会计科目和各类账户信息为基础的全面统计，在此基础上形成各类统计报表。
Article 9 Financial statistics is a comprehensive statistics based on charts of accounts and information of various accounts, which builds a foundation for a variety of statistic statements.
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