Bookkeeping, Accounting, and Auditing Clerks

Office and Administrative Support Occupations
O*NET-SOC 代码
43-3031.00

Compute, classify, and record numerical data to keep financial records complete. Perform any combination of routine calculating, posting, and verifying duties to obtain primary financial data for use in maintaining accounting records. May also check the accuracy of figures, calculations, and postings pertaining to business transactions recorded by other workers.

  • 数据来源: BLS发布时间: 2026-08

    很高· 相对

    低四级相对区间很高

    职业群单位数值

    尺度 · 母数 · 来源

    四级相对类别（低 / 中等 / 高 / 很高）

    以BLS就业预测表中831个细分职业为基数。取值按 NEM（全国就业矩阵）代码给定，因此共用同一 NEM 代码的职业得到相同分档

    来源数据集（XLSX 文件下载）

  • 数据来源: Anthropic发布时间: 2026-03

    0.310

    0.000此处所载数值的范围0.745
    尺度 · 母数 · 来源

    观测暴露度指数，按发布原值0–1

    以O*NET任务映射为基准

    按 SOC 2018 职业发布的数值；具有相同 SOC 2018 代码的所有 O*NET 职业均显示此值

    来源数据集（CSV 文件下载）

  • 数据来源: ILO发布时间: 2025

    0.49–0.64· ISCO-08 职业组 2 个

    尺度 · 母数 · 来源

    生成式AI暴露度指数，按发布原值0–1

    按 ISCO-08 细类（4 位）发布的数值。按原样应用美国劳工统计局（BLS）的官方对照表（ISCO-08→2010 SOC、2010 SOC→2018 SOC）关联到本职业，对应关系为全部或部分对应

    来源数据集（PDF 文件下载）

该来源发布的是什么性质的数值

BLS的类别是相对排位而非绝对水平，也不是一手测量：它把多项已发表研究给出的职业百分位排名归并为四个等级。它不是就业或工资预测，不是采用概率，也不区分自动化与增强。

各关联 ISCO-08 职业组的 ILO 数值
  • ISCO-08 3313Accounting Associate Professionals0.49
  • ISCO-08 4311Accounting and Bookkeeping Clerks0.64

Task-level exposure

仅显示有暴露的工作

已评分任务 30 项 · β ≥ 0.5 的任务 30 项（100.0%）

β = 直接暴露（E1）+ 0.5 × 借助工具时的暴露（E2），依据原始代码库的定义。

  • 原始单位：O*NET 27.2 任务 → O*NET 31.0 职业代码
  • 已评分任务中有 2 项不在 O*NET 31.0 任务列表中，其分数按 O*NET 27.2 的发布值保留。
来源
OpenAI "GPTs are GPTs" exposure rubric
版本
gh-main-0471612
许可
MIT License, Copyright (c) 2024 OpenAI
Task (O*NET 30.2)Claude.aiRaw / share %APIRaw / share %
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.

43-3031.00

0.260081.30.060016.2
Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.

43-3031.00

0.01003.10.03008.1
Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses.

43-3031.00

0.01003.10.01002.7
Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.

43-3031.00

0.01003.10.00000.0
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.

43-3031.00

0.01003.10.00000.0
Transfer details from separate journals to general ledgers or data processing sheets.

43-3031.00

0.01003.10.00000.0
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.

43-3031.00

0.01003.10.00000.0
Code documents according to company procedures.

43-3031.00

0.00000.00.220059.5
Access computerized financial information to answer general questions as well as those related to specific accounts.

43-3031.00

0.00000.00.050013.5
Compile budget data and documents, based on estimated revenues and expenses and previous budgets.

43-3031.00

0.00000.00.00000.0
Match order forms with invoices, and record the necessary information.

43-3031.00

0.00000.00.00000.0
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.

43-3031.00

0.00000.0—0
Maintain inventory records.

43-3031.00

0.00000.0—0
Reconcile or note and report discrepancies found in records.
—00.00000.0
Reconcile records of bank transactions.
—00.00000.0
Monitor status of loans and accounts to ensure that payments are up to date.
—00.00000.0
Not observed on any surface — 12 task(s) — These tasks have no row in the source for this release. The 0 in the share row is a display-stage composition ratio; absence is what the — in the raw row states.
Operate computers programmed with accounting software to record, store, and analyze information.
—0—0
Comply with federal, state, and company policies, procedures, and regulations.
—0—0
Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.
—0—0
Perform general office duties, such as filing, answering telephones, and handling routine correspondence.
—0—0
Receive, record, and bank cash, checks, and vouchers.
—0—0
Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.
—0—0
Calculate and prepare checks for utilities, taxes, and other payments.
—0—0
Compare computer printouts to manually maintained journals to determine if they match.
—0—0
Prepare trial balances of books.
—0—0
Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.
—0—0
Prepare purchase orders and expense reports.
—0—0
Prepare and process payroll information.
—0—0

Data sources & licenses — O*NET®, Anthropic Economic Index, Eloundou et al. (2023): see full notices on the Credits page

O*NET 31.0 全部任务（28 项）

本职业在 O*NET 31.0 中的全部任务（英文原文；任务类型为核心或补充）。暴露值不列在此清单中，而在上方表格里，位于各来源所用 O*NET 版本的任务表述旁。

任务（O*NET 31.0）类型
Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.核心
Operate computers programmed with accounting software to record, store, and analyze information.核心
Comply with federal, state, and company policies, procedures, and regulations.核心
Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.核心
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.核心
Code documents according to company procedures.核心
Access computerized financial information to answer general questions as well as those related to specific accounts.核心
Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.核心
Reconcile or note and report discrepancies found in records.核心
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.核心
Perform general office duties, such as filing, answering telephones, and handling routine correspondence.核心
Receive, record, and bank cash, checks, and vouchers.核心
Match order forms with invoices, and record the necessary information.核心
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.补充
Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses.补充
Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.补充
Calculate and prepare checks for utilities, taxes, and other payments.补充
Compare computer printouts to manually maintained journals to determine if they match.补充
Reconcile records of bank transactions.补充
Prepare trial balances of books.补充
Monitor status of loans and accounts to ensure that payments are up to date.补充
Transfer details from separate journals to general ledgers or data processing sheets.补充
Compile budget data and documents, based on estimated revenues and expenses and previous budgets.补充
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.补充
Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.补充
Maintain inventory records.补充
Prepare purchase orders and expense reports.补充
Prepare and process payroll information.补充

职业信息

就业展望（BLS）

就业人数，2025
1.5M
预计就业人数，2035
1.4M
变化 (2025–35)
-5.6%
年薪中位数，2025
$50,670
入职通常所需学历
Some college, no degree
最低 $30,890BLS EP 2025–35 中 825 个细分职业的工资中位数范围最高 $559,030

来源: U.S. Bureau of Labor Statistics, Employment Projections 2025–35 — Employment by detailed occupation, 2025 and projected 2035

韩国职业分类关联（KSCO）

来自 AI Changing Work 制作的 Korea Occupation Direct Crosswalk v1.1 当前版本的关联。关系值从 O*NET-SOC 职业一侧解读。

KSCO 代码KSCO 名称关系状态
33110회계 사무원本职业范围更宽已确认
33120경리 사무원本职业范围更宽已确认
35120감사 사무원本职业范围更宽已确认

关系与状态的定义(kr-direct v1.1)

国际劳工组织（ILO）职业说明

以下 ISCO-08 职业组由 AI Changing Work 原样套用美国劳工统计局（BLS）发布的对照表（2018 SOC→2010 SOC、2010 SOC→ISCO-08）、不逐案取舍，与本职业相关联；每项关联可能是完全对应，也可能是部分对应。

  • ISCO-08 3313Accounting Associate Professionals

    助理会计专业人员

  • ISCO-08 4311Accounting and Bookkeeping Clerks

    会计和簿记文员

自行翻译

自行翻译 · 非 ISCO 官方词汇 — 未经国际劳工组织审核。

Sources: ILO ISCO-08 — details: Credits

ESCO 职业词汇

以下每一项都是在已公开的ESCO-O*NET Crosswalk（第 1 版，2022 年）中与本职业逐项对应的。对应类型出自该对照表；表述出自 AI Changing Work。

  • accountantESCO 2411.1本职业范围更宽

    Accountants review and analyse financial statements, budgets, financial reports, and business plans in order to check for irregularities resulting from error or fraud, and provide their clients with financial advice in matters such as financial forecasting and risk analysis. They may audit financial data, resolve insolvency cases, prepare tax returns and provide other tax-related advice in reference to current legislation.

  • accounting analystESCO 2411.1.1本职业范围更宽

    Accounting analysts evaluate the financial statements of clients, usually companies, which include the income sheet, the balance sheet, the statement of cash flows and additional notes to other financial statements. They interpret and implement new accounting systems and accounting procedures and will analyse and determine if the proposed systems conform to accounting regulations and meet user information requirements.

  • accounting assistantESCO 3313.1本职业范围更宽

    Accounting assistants record and report ticketing accounting situations to the accountant they work with, verify deposits and prepare daily reports and income. They arrange authorised refund vouchers, maintain the returned check accounts and communicate with ticketing managers concerning any ticketing systems issues.

  • auditing clerkESCO 4312.1本职业范围更宽

    Auditing clerks collect and examine financial data, such as inventory transactions, for organisations and companies and ensure they are accurate, properly maintained, and that they add up. They review the numbers in databases and documents, evaluate, and consult and assist the source of the transaction if necessary, which includes accountants, managers or other clerks.

  • billing clerkESCO 4311.1本职业范围更宽

    Billing clerks create invoices and credit memos, issuing them to customers by all necessary means, and updating customer files. They issue invoices to customers and monthly customer statements, update customer files, process credit memos, enter and submit invoices, etc.

  • bookkeeperESCO 3313.2本职业范围更宽

    Bookkeepers record and assemble the day-to-day financial transactions of an organisation or company, consisting usually of sales, purchases, payments and receipts. They ensure all financial transactions are documented in the appropriate (day) book and general ledger, and that they are balanced out. Bookkeepers prepare the recorded books and ledgers with financial transactions for an accountant to then analyse balance sheets and income statements.

  • payroll clerkESCO 4313.1本职业范围更宽

    Payroll clerks manage the time sheets and pay checks of the employees. They make sure the information there is correct. Payroll clerks check overtime, sick days and vacation. They distribute the pay checks.

  • tax clerkESCO 4312.7有重叠，但不相同

    Tax clerks collect financial information in order to prepare accounting and tax documents. They also perform clerical duties.

来源: European Commission, DG EMPL — ESCO API 2026-08-08 (bridge v1.2.1)

许可: CC BY 4.0 (EU Reuse Notice)

查看原文

ESCO reuse terms and the modification notice are in Credits.

法国职业分类关联（ROME）

本职业与 ROME 4.0 职业条目（fiche）之间的关联，由 AI Changing Work 借助 AI 模型判定。关系从本职业一侧解读。标为「暂定」的关联仅凭同一模型系列（Claude）两位判定者的判定采纳，或对其判定适用运营方规则后采纳，因此其依据弱于已确认的关联。

ROME 代码ROME 名称（法语）关系
M1213Assistant / Assistante comptable本职业范围更宽
M1225Aide-comptable本职业范围更宽
M1227Gestionnaire de droits et de redevance本职业范围更宽
M1608Secrétaire comptable本职业范围更宽暂定
M1203Comptable有重叠，但不相同
M1435Chargé de tracking vérificateur / Chargée de tracking vérificatrice相关，但不对应

Source: France Travail — Répertoire Opérationnel des Métiers et des Emplois (ROME 4.0), version 61, last updated 15 June 2026 (https://www.data.gouv.fr/datasets/repertoire-operationnel-des-metiers-et-des-emplois-rome). Licence Ouverte 2.0.

ROME codes and titles are reproduced unchanged; the links to O*NET-SOC occupations are AI Changing Work's own judgment and are not a France Travail correspondence.

(AI Changing Work link release: fr-direct v1)

西班牙职业分类关联（CNO-11）

本职业与 CNO-11 职业之间的关联，由 AI Changing Work 借助 AI 模型判定。关系从本职业一侧解读。

CNO-11 代码CNO-11 名称（西班牙语）关系
4111Empleados de contabilidad范围相同暂定
3403Tenedores de libros本职业范围更宽暂定

Source: Instituto Nacional de Estadística (INE), National Classification of Occupations 2011 (CNO-11, Royal Decree 1591/2010) — www.ine.es · Licensed CC BY 4.0. CNO-11 codes and Spanish titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not an INE correspondence.

(AI Changing Work link release: es-direct v1)

德国职业分类关联（KldB）

本职业与 KldB 职业之间的关联，由 AI Changing Work 借助 AI 模型判定。关系从本职业一侧解读。

KldB 代码KldB 名称（德语）关系
72212Berufe in der Buchhaltung - fachlich ausgerichtete Tätigkeiten本职业范围更宽
72213Berufe in der Buchhaltung - komplexe Spezialistentätigkeiten有重叠，但不相同

Source: © Statistik der Bundesagentur für Arbeit — Klassifikation der Berufe 2010 – überarbeitete Fassung 2020, https://statistik.arbeitsagentur.de. KldB codes and titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own mapping (eigene Zuordnung) and are not a Bundesagentur für Arbeit correspondence.

(AI Changing Work link release: de-direct v1)

日本职业分类关联（JSCO）

本职业与 JSCO 职业之间的关联，由 AI Changing Work 借助 AI 模型判定。关系从本职业一侧解读。

JSCO 代码JSCO 名称（日语）关系
263経理事務員范围相同

Source: Ministry of Internal Affairs and Communications (MIC), Japan Standard Occupational Classification (Dec. 2009, MIC Notification No. 555). JSCO codes and Japanese titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not a MIC correspondence.

(AI Changing Work link release: jp-direct v1)

与本职业相关的近期变化

摘要和关联标注由 AI Changing Work 撰写和判断；数字请以所链接的来源为准。

  • 相关 Brookings retraining analysis: workers displaced by AI from clerical roles face challenging transitions. TAA participants remained underemployed even 4 years after job loss.

    [来源: Brookings Institution]

  • 直接相关 Brookings (Oct 2024) names bookkeepers among the office and administrative support jobs, a sector with high generative AI exposure and high automation potential, that have long given women without a college degree decent-paying, stable work.

    [来源: Brookings 2024 — Generative AI, the American worker]

本页数据的来源与许可，以及 AI Changing Work 的修改与翻译说明：致谢与来源