According to the industry, it can be divided into commercial enterprise accounting, industrial enterprise accounting, high-tech enterprise accounting, financial enterprise accounting, real estate enterprise accounting, administrative institution accounting, non-profit organization accounting and so on. Industry refers to the organizational structure system of business units or individuals engaged in the production of the same nature in the national economy or other economic societies, such as commerce, industry, automobile industry, finance industry, real estate industry, etc. In other words, industry is defined according to the structure and characteristics of economic business. Accounting by industry refers to the application of general accounting principles, accounting methods and accounting to economic accounting in different industries. Because the essence of accounting is to identify which part of the financial reporting equation is affected by business activities, the business activities of different industries are very different, such as purchase and sale accounting in business and cost collection and distribution in industry. According to the position, it can be divided into accounting assistant, chief accountant, general ledger accountant, accounting manager, accounting director (CFO) and so on. Position refers to the organizational position of on-the-job personnel who undertake a series of job responsibilities. It is the basic unit of the organization, with one-to-one correspondence between positions and incumbents. A position is a node of an organization, which exists because of the needs of the organization's work (business). A position is a node of a work (business) process and exists because of the needs of a specific work (business) process. Accounting positions are divided according to organizational levels, from junior accounting assistants to senior CFO. In the growth of a novice accountant, it may be necessary to span 4-5 positions. We will discuss specific positions in business processes. Common accounting positions on the recruitment website: accounting/auditing/statistics -CFO- CFO-CFO-finance manager, finance director/general ledger director-financial analysis manager/supervisor-financial analyst, finance/accounting assistant-finance/cashier-accounting manager/supervisor accounting-audit manager/supervisor-auditor/assistant statistician-tax manager/supervisor-tax Commissioner. Accounting posts are divided according to business processes, and enterprises set up different accounting posts mainly according to organizational structure, business types, business importance and other factors. For example, tax accounting is a professional accounting, which is responsible for and supervises the flow of tax funds. It is a tax management activity that takes the tax authorities directly responsible for tax collection and storage as the main body and currency as the main unit of measurement, continuously, systematically, comprehensively and comprehensively accounting and controlling tax funds and their movements to ensure the correct implementation of tax policies and regulations and the timely and full storage of taxes. Management accounting mainly provides internal reports so that enterprises can adjust their economic business in their best interests.