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
- 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
- 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
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
显示隐藏的 16 项工作已评分任务 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 20.1) | Claude.aiRaw / share % | APIRaw / share % |
|---|---|---|
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.43-3031.00 | 0.041830.7 | 0.084065.3 |
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.43-3031.00 | 0.034325.2 | 0.00241.8 |
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 | 0.024217.8 | 0.023718.4 |
Compile budget data and documents, based on estimated revenues and expenses and previous budgets.43-3031.00 | 0.01359.9 | 0.00272.1 |
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.43-3031.00 | 0.00503.7 | —0 |
Operate computers programmed with accounting software to record, store, and analyze information.43-3031.00 | 0.00483.5 | 0.00483.8 |
Compute deductions for income and social security taxes.43-3031.00 | 0.00312.3 | —0 |
Reconcile records of bank transactions.43-3031.00 | 0.00201.5 | 0.00312.4 |
Perform general office duties, such as filing, answering telephones, and handling routine correspondence.43-3031.00 | 0.00201.5 | 0.00161.3 |
Prepare and process payroll information.43-3031.00 | 0.00201.5 | —0 |
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.43-3031.00 | 0.00171.3 | —0 |
Calculate and prepare checks for utilities, taxes, and other payments.43-3031.00 | 0.00161.2 | —0 |
Access computerized financial information to answer general questions as well as those related to specific accounts. | —0 | 0.00433.4 |
Comply with federal, state, and company policies, procedures, and regulations. | —0 | 0.00201.5 |
Values in this tab are predicted labels, not observations. Eloundou et al. (2023) published two rating regimes — human raters and GPT-4 — and the β shown here is derived from the GPT-4 rater basis alone; the same task can take a different value under the other regime. The unit and the meaning differ from the observed shares (%) in the other tabs, so do not place them on the same axis.
| Task (O*NET 27.2) | βE1 + 0.5 × E2 |
|---|---|
Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.O*NET Task ID 2486 | 1.0 |
Operate computers programmed with accounting software to record, store, and analyze information.O*NET Task ID 2487 | 1.0 |
Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.O*NET Task ID 2489 | 1.0 |
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.O*NET Task ID 2490 | 1.0 |
Code documents according to company procedures.O*NET Task ID 2493 | 1.0 |
Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.O*NET Task ID 2495 | 1.0 |
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.O*NET Task ID 2497 | 1.0 |
Perform general office duties, such as filing, answering telephones, and handling routine correspondence.O*NET Task ID 2498 | 1.0 |
Calculate and prepare checks for utilities, taxes, and other payments.O*NET Task ID 2501 | 1.0 |
Compare computer printouts to manually maintained journals to determine if they match.O*NET Task ID 2502 | 1.0 |
Reconcile records of bank transactions.O*NET Task ID 2503 | 1.0 |
Prepare trial balances of books.O*NET Task ID 2504 | 1.0 |
Transfer details from separate journals to general ledgers or data processing sheets.O*NET Task ID 2506 | 1.0 |
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.O*NET Task ID 2508 | 1.0 |
Match order forms with invoices, and record the necessary information.O*NET Task ID 2509 | 1.0 |
Compute deductions for income and social security taxes.O*NET Task ID 2513 | 1.0 |
Prepare purchase orders and expense reports.O*NET Task ID 2514 | 1.0 |
Comply with federal, state, and company policies, procedures, and regulations.O*NET Task ID 2488 | 0.5 |
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.O*NET Task ID 2491 | 0.5 |
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.O*NET Task ID 2492 | 0.5 |
Access computerized financial information to answer general questions as well as those related to specific accounts.O*NET Task ID 2494 | 0.5 |
Reconcile or note and report discrepancies found in records.O*NET Task ID 2496 | 0.5 |
Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.O*NET Task ID 2499 | 0.5 |
Receive, record, and bank cash, checks, and vouchers.O*NET Task ID 2500 | 0.5 |
Monitor status of loans and accounts to ensure that payments are up to date.O*NET Task ID 2505 | 0.5 |
Compile budget data and documents, based on estimated revenues and expenses and previous budgets.O*NET Task ID 2507 | 0.5 |
Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.O*NET Task ID 2510 | 0.5 |
Maintain inventory records.O*NET Task ID 2511 | 0.5 |
Perform personal bookkeeping services.O*NET Task ID 2512 | 0.5 |
Prepare and process payroll information.O*NET Task ID 18561 | 0.5 |
β = E1 + 0.5 × E2 · E1 = tasks where direct LLM access alone cuts time by at least 50%, E2 = tasks where software built on top of an LLM cuts time by at least 50%. Values take only 0 / 0.5 / 1.0.
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 |
0.07/ 3· 机器人暴露指数
尺度 · 母数 · 来源
对每项体力任务，按已实际部署、销售或演示的机器人能够完成它的环境评定 0–3 级（0 不可 · 1 围栏式机器单元、灌装线等机器人专用设施 · 2 医院药房、集装箱港口等受管理的设施 · 3 私人住宅、建筑工地等非结构化环境），再按工作时间占比求平均
以该职业 O*NET 29.3 任务中的体力任务为准
等级与时间占比由 Anthropic 使用 Claude Opus 5（网络搜索）估算（截至 2026 年）。
机器人暴露指数与本站的 AI 暴露度是不同的指标，不能相加或相互比较。该指数不代表实际采用情况或成本竞争力，0 也包括没有体力任务的职业。
每项体力任务的等级
机器人环境等级（E0–E3）
E0 机器人不可详情
评定为已实际部署、销售或演示的机器人即使在机器人专用设施中也无法完成
E1 机器人专用设施详情
评定为可在围绕机器搭建的设施中完成，例如围栏式机器单元或灌装线
E2 受管理的设施详情
评定为可在由机构按工作标准维护的人类工作设施中完成，例如医院药房或集装箱港口
E3 非结构化环境详情
评定为可在没有机构按工作标准维护的环境中完成，例如私人住宅或建筑工地
仅列出被归类为体力任务的任务；其他任务在来源中没有等级。
| 任务（O*NET 29.3） | 机器人环境等级 |
|---|---|
| Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents. | E1 机器人专用设施 |
| Receive, record, and bank cash, checks, and vouchers. | E1 机器人专用设施 |
| Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks. | E1 机器人专用设施 |
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
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 |
|---|---|---|---|
| 33110 | 회계 사무원 | 本职业范围更宽 | 已确认 |
| 33120 | 경리 사무원 | 本职业范围更宽 | 已确认 |
| 35120 | 감사 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)
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 |
|---|---|---|
| M1213 | Assistant / Assistante comptable | 本职业范围更宽 |
| M1225 | Aide-comptable | 本职业范围更宽 |
| M1227 | Gestionnaire de droits et de redevance | 本职业范围更宽 |
| M1608 | Secrétaire comptable | 本职业范围更宽暂定 |
| M1203 | Comptable | 有重叠，但不相同 |
| M1435 | Chargé 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 |
|---|---|---|
| 4111 | Empleados de contabilidad | 范围相同暂定 |
| 3403 | Tenedores 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 |
|---|---|---|
| 72212 | Berufe in der Buchhaltung - fachlich ausgerichtete Tätigkeiten | 本职业范围更宽 |
| 72213 | Berufe 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