accountn.账户；帐目；赊账；老主顾；报告；描述；解释；说明；估计；理由；利益；好处；根据v.解释；导致；报账；把 ... 视为；归咎(于)account type账户类型

1. The exigency of the construction of code of the professional ethics is explained by analyzing the actuality of accounting ethics in our capital market.
   在现实上通过分析我国资本市场会计道德的现状，强调了会计道德规范建设的紧迫性。