accountancy 和 accounting 是一个意思，都表示会计这个专业或者职业所在的会计领域。accoutancy 偏向职业一点,accounting 就更是一种方法之类的.accountancy 就是会计师所作的工作,accounting 应该就是会计师用的方法.
Accounting or Accountancy is the measurement, processing and communication of financial information about economic entities. The modern field was established by the Italian mathematician Luca Pacioli, in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms accounting and financial reporting are often used as synonyms.