English term (edited): ��ƺ��������

I find that in China 会计核算 is used to mean accountancy or accounting. Accountancy consists of financial accounting, management accounting, auditing, taxation, insolvency, and now, even information technology (in the sense of accounting systems). At times I also find that some Chinese organisations use it to mean simply financial accounting. Although 核 may mean checking, but nowadays 核算 short for 核查计算, simply means accounting or business accounting. It does not only mean audit. I was tempted to use 'contents' for 内容， but in this case I believe some financial accounting or accounting theory use the phrase "the substance of accountancy".