會(huì)計(jì)職位由低到高:會(huì)計(jì)、司庫(kù)、財(cái)務(wù)總監(jiān)。按證書等級(jí)由低到高依次為:會(huì)計(jì)師、助理會(huì)計(jì)師(初級(jí)職稱)、會(huì)計(jì)師(中級(jí)職稱)、高級(jí)會(huì)計(jì)師、注冊(cè)會(huì)計(jì)師。會(huì)計(jì)崗位是指在單位會(huì)計(jì)機(jī)構(gòu)中按照業(yè)務(wù)分工設(shè)置的職能崗位。會(huì)計(jì)工作可一崗多崗(但出納不得同時(shí)負(fù)責(zé)審計(jì)、會(huì)計(jì)檔案保管和收支、債務(wù)賬登記)，一崗多一人。會(huì)計(jì)職務(wù)包括:(1)總會(huì)計(jì)師(或行使總會(huì)計(jì)師職權(quán)的)職務(wù)。(2)會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人(會(huì)計(jì)主管)職務(wù)。(3)出納職位。(4)審計(jì)地位。(5)資本和資金會(huì)計(jì)頭寸。(6)收入、支出和債權(quán)債務(wù)的會(huì)計(jì)情況。(7)工資單會(huì)計(jì)、成本會(huì)計(jì)和財(cái)務(wù)業(yè)績(jī)會(huì)計(jì)崗位。(8)財(cái)產(chǎn)、物資的收付、增減會(huì)計(jì)崗位。(9)總賬位置。(十)編制外部財(cái)務(wù)會(huì)計(jì)報(bào)告。