曾记得有人说过:“古今之成大事业、大学问者,必经三层境界……”我认为,我们做会计的其实也是如此,必经三重境界:第一重境界是用手做账,第二重境界是用脑做账,第三重境界是用心做账。乍一听,似乎感觉到这种说法很生僻,划分也不一定准确,但仔细想一想,就会觉得有点道理。这其中似乎也包含着对会计职业的理解与诠释。 I remember someone said: “Ancient and modern into a big business, university questioner, must go through three levels ... ” I think we do the accounting is actually the case, must triple the realm: the first realm is the hand Do accounts, the second realm is to do with the brain, the third realm is the intention to do the book. At first glance, it seems to feel that this statement is very uncomfortable, the division is not necessarily accurate, but think carefully, it would feel a bit justified. This also seems to contain the accounting profession of understanding and interpretation.