小編為大家整理會(huì)計(jì)英文詞匯分析，希望對(duì)你有幫助哦!

　　一、Account，Accounting 和Accountant

　　Account 有很多意思，常見(jiàn)的主要是“說(shuō)明、解釋;計(jì)算、帳單;銀行帳戶”。例如：

　　1. He gave me a full account of his plan。

　　他把計(jì)劃給我做了完整的說(shuō)明。

　　2. Charge it to my account。

　　把它記在我的帳上。

　　3. Cashier： Good afternoon。 Can I help you ?

　　銀行出納：下午好，能為您做什么?

　　Man: I'd like to open a bank account .

　　男人：我想開(kāi)一個(gè)銀行存款帳戶。

　　還有 account title(帳戶名稱、會(huì)計(jì)科目)、income account(收益帳戶)、account book(帳簿)等。

　　在 account 后面加上詞綴 ing 就成為 accounting ，其意義也相應(yīng)變?yōu)闀?huì)計(jì)、會(huì)計(jì)學(xué)。例如：

　　1. Accounting is a process of recording, classifying，summarizing and interpreting of thosebusiness activities that can be expressed in monetary terms.

　　會(huì)計(jì)是一個(gè)以貨幣形式對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行記錄、分類、匯總以及解釋的過(guò)程。

　　2. It has been said that Accounting is the language of business.

　　據(jù)說(shuō)會(huì)計(jì)是“商業(yè)語(yǔ)言”

　　3. Accounting is one of the fastest growing profession in the modern business world.

　　會(huì)計(jì)是當(dāng)今經(jīng)濟(jì)社會(huì)中發(fā)展最快的職業(yè)之一。

　　4. Financial Accounting and Managerial Accounting are two major specialized fields inAccounting.

　　財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)是會(huì)計(jì)的兩個(gè)主要的專門領(lǐng)域。

　　其他還有 accounting profession(會(huì)計(jì)職業(yè))、accounting elements(會(huì)計(jì)要素)等。

　　Accountant 比Account只多ant三個(gè)字母，其意思是會(huì)計(jì)師、會(huì)計(jì)人員。例如：

　　1. A certified public accountant or CPA, as the term is usually abbreviated, must pass aseries of examinations, after which he or she receives a certificate.

　　注冊(cè)會(huì)計(jì)師(或，注冊(cè)會(huì)計(jì)師的縮寫(xiě))，必須通過(guò)一系列考試方可取得證書(shū)。

　　2. Private accountant , also called executive or administrative accountant, handle thefinancial records of a business.

　　私人會(huì)計(jì)師，也叫做主管或行政會(huì)計(jì)師，負(fù)責(zé)處理公司的財(cái)務(wù)帳目。

　　總之，這三個(gè)詞，有很深的淵源關(guān)系。

　　二、Assets、Liabilities 和Owner's Equity

　　這三個(gè)詞分別是資產(chǎn)、負(fù)債和所有者權(quán)益，是會(huì)計(jì)等式的三個(gè)要素。

　　Assets 這個(gè)詞表示資產(chǎn)時(shí)一定要用復(fù)數(shù)形式，即詞尾要有 “s”。如果不用復(fù)數(shù)形式，就成為“寶物，天賦、技能”的意思。例如：

　　1. Assets are properties that are owned and have monetary values;forinstance，cash，inventory，buildings，equipment.

　　資產(chǎn)是指企業(yè)所擁有的、具有貨幣價(jià)值的財(cái)產(chǎn)，如現(xiàn)金、存貨、建筑物、設(shè)備。

　　2. Assets are the economic resources that are owned or controlled by a business and canbe expressed in monetary units.

　　資產(chǎn)是由企業(yè)擁有或控制并能用貨幣計(jì)量的經(jīng)濟(jì)資源。

　　3. Assets can be classified into current assets and non-current assets .

　　資產(chǎn)可以劃分為流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)。

　　Liabilities 是liability 的復(fù)數(shù)形式。它的意思是法律上的責(zé)任、義務(wù)。如 liability for an accident(肇事的責(zé)任);liability to pay taxes (納稅的義務(wù))。只有其為復(fù)數(shù)形式 liabilities 時(shí)才表示負(fù)債、債務(wù)的意思。例如：

　　1. Liabilities are the obligations or debt that a business must pay in money or services atsome time in the future.

　　負(fù)債是指將來(lái)需用貨幣或服務(wù)償還的債務(wù)或履行的義務(wù)。

　　2. Liabilities are amounts owned to outsiders, such as notes payable, accounts payable,bonds payable.

　　負(fù)債是欠外部的數(shù)額，如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)付債券。

　　Owner's equity 是由 owner (所有者、業(yè)主)和equity (權(quán)益)構(gòu)成為“業(yè)主權(quán)益”。例如：

　　1. Owner's equity represents the owner's interest in or claim upon a business net assetswhich is the deference between the amount of assets and the amount of liabilities.

　　業(yè)主權(quán)益代表業(yè)主對(duì)企業(yè)凈資產(chǎn)的權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負(fù)債之間的差額。

　　2. Capital is the interest of the owners in an enterprise. Also known as owner's equity.

　　資本是企業(yè)所有者的利益，也稱為業(yè)主權(quán)益。

　　3. Owner's equity include owner “s investment in a business and accumulated operatingresults since the beginning of the operation.

　　業(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開(kāi)業(yè)以來(lái)積累的經(jīng)營(yíng)成果。

　　上述會(huì)計(jì)要素相互之間的關(guān)系用一個(gè)簡(jiǎn)單的數(shù)學(xué)公式來(lái)表示，就是會(huì)計(jì)恒等式：

　　Assets=Liabilities+Owner's equity

　　資產(chǎn)=負(fù)債+業(yè)主權(quán)益