人们常说,会计是一种商业语言。大多数时候,这种认识被视为一种比拟——强调会计具有语言那样的交际作用,而不被看作对会计特质的严肃写照。因此,会计学很少真正从语言学角度来考察会计现象。实际上,“会计是一种商业语言”这个命题,具有“会计是一种管理活动”或“会计是一个信息系统”一样的严肃性。本文尝试从语言学角度来观 People often say that accounting is a business language. Mostly, this recognition is seen as an analogy - emphasizing the communicative role of accounting as a language rather than as a serious portrayal of accounting traits. Therefore, accounting is rarely really from a linguistic perspective to examine the accounting phenomenon. In fact, “accounting is a business language” proposition, with the same seriousness as “accounting is a management activity” or “accounting is an information system.” This article attempts to view from the perspective of linguistics