accountancy bodies：
　　These represent formal organizations of accountans whose members are normally entitled to use the term chartered, certified, certified public, or management accountant. Membership is normally through examination, and the members should comply with the regulations of their body. There are many accountancy bodies throughout the world, but usually recognition by the national government is needed to conduct certain types of work, particularly public audit.
　　会计团体：
　　会计团体是会计人员的正式组织。会计团体的成员通常有权使用诸如特许会计师、注册会计师、注册公共会计师哐管理会计师等称谓。会员资格的获取通常需要通过考试，而且会员必须遵守会计团体的规章。全世界有许多会计团体，但会计团体若要开展特定类型的工作，特别是公共审计，通常必须获得所在国政府的认可。
　　解释出自2005年8月版《国际会计准则》版本号：IFRSD