問(wèn)題：Joseph has just started his first job in an accountancy department. A qualified senior member of staff explains to him what the main aim of accounting is.
　　Which of the following options is the correct aim of accounting?
　　A. To produce a trial balance
　　B. To record every financial transaction individually
　　C. To provide financial information to users of such information
　　D. To maintain ledger accounts for every asset and liability
　　答案：The correct answer is: To provide financial information to users of such information
　　解析：Rationale: This is the main or overall aim of accounting.