麻烦大家帮我看看我这种情况还要用国内的成绩单吗？我在delaware~

delaware的要求跟别的州好像不大一样， 上面是这么写的：

• Master’s degree with 21 semester (31.5 quarter) hours in accounting with at least one course in each of the following:
  1. Introductory Accounting
  2. Intermediate Accounting
  3. Advanced Accounting
  4. Cost Accounting
  5. Audit
  6. U.S. Federal Taxation;

• Baccalaureate degree with 21 semester (31.5 quarter) hours in accounting with at least one course in each of the following:
  1. Introductory Accounting
  2. Intermediate Accounting
  3. Advanced Accounting
  4. Cost Accounting
  5. Audit
  6. U.S. Federal Taxation;

• Associate degree with 21 semester (31.5 quarter) hours in accounting with at least one course in each of the following:
  1. Introductory Accounting
  2. Intermediate Accounting
  3. Advanced Accounting
  4. Cost Accounting
  5. Audit
  6. U.S. Federal Taxation.

Degrees must have been earned and all courses completed at institutions accredited by one of the six regional accrediting bodies (Middle States, New England, North Central, Northwest, Southern and Western). In the case of two-year institutions, however, accreditation by the Accrediting Commission for Independent Colleges and Schools is also acceptable.

All education must be met at the time of application.

All educational transcript(s) and/or foreign evaluations are required to be submitted at the time of application. Photocopies or transcripts “Issued to Student” are not acceptable.

我是在delaware读accounting的master~

另外还有两个问题：一个是所谓的semester hours到底是什么意思呢？还有那个degrees must have been earned是说如果我用master的成绩单是不是一定要已经拿到master的学位了呢？

多谢多谢！