describing and interpreting
描述和解释
以上为机器翻译结果，长、整句建议使用 人工翻译 。
Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion.
会计是以货币为主要计量单位来解释、记录、计量、分类、汇总、报告和描述企业经济活动的信息系统。
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