同學(xué)們平時(shí)都是接觸文學(xué)類(lèi)的詞匯比較多，那么會(huì)計(jì)類(lèi)的詞匯大家又懂多少呢，接下來(lái)就讓我們一起學(xué)習(xí)一下會(huì)計(jì)類(lèi)的詞匯吧!

　　會(huì)計(jì)類(lèi)的詞匯

　　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(hù)”。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(hù)。

　　還有 account title(帳戶(hù)名稱(chēng)、會(huì)計(jì)科目)、income account(收益帳戶(hù))、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 those business 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(lèi)、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 in Accounting.

　　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(zhuān)門(mén)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 a series 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 the financial 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。

　　會(huì)計(jì)類(lèi)的詞匯

　　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;for instance，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 can be 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 at some 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 assets which 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(chēng)為業(yè)主權(quán)益。

　　3. Owner's equity include owner “s investment in a business and accumulated operating results 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

　　會(huì)計(jì)類(lèi)的詞匯

　　Ledgers 和 Journals

　　Ledgers 在簿記上是分類(lèi)賬的意思，可以和其他詞匯搭配，構(gòu)成許多會(huì)計(jì)詞匯。如ledger accounts(分類(lèi)賬戶(hù))、general ledger(總分類(lèi)賬)、subsidiary ledger(明細(xì)分類(lèi)賬)等。例如：

　　1. Ledger accounts are used to record business transactions' effect on an accounting entity.

　　分類(lèi)賬戶(hù)被用來(lái)記錄交易對(duì)會(huì)計(jì)主體的影響。

　　2. A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item.

　　分類(lèi)賬戶(hù)不過(guò)是特定會(huì)計(jì)項(xiàng)目?jī)r(jià)值的變動(dòng)(增加與減少)和結(jié)余的記錄。

　　3. The general ledger is the book used to list all the accounts established by an organization.

　　總分類(lèi)賬是一本列出一個(gè)單位所設(shè)立的全部帳戶(hù)的賬本。

　　4. Further simplification of the general ledger is brought about by the use of subsidiary ledger.

　　使用明細(xì)分類(lèi)賬使總分類(lèi)帳更加簡(jiǎn)化明了。

　　5.The advantages of subsidiary ledger are as following：(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。

　　明細(xì)分類(lèi)賬的優(yōu)點(diǎn)如下;(1)減少分類(lèi)賬的細(xì)節(jié);(2)使勞動(dòng)分工更合理;(3)允許不同的賬戶(hù)排序(4)便于更好地內(nèi)部控制。

　　Journal 比較常用的意思是“日記、日志;雜志、刊物”，如keep a journal (記日志)、a ship's journal (航海日志)，a monthly journal (月刊)，單詞 diary 也有“日記”的意思，但journal 比 diary 更強(qiáng)調(diào)“正式記錄”。Journal 在會(huì)計(jì)詞匯上的意思是“日記賬”。例如：

　　1. In a western accounting system ，the information about each business transaction is initially recorded in an accounting record called a Journal.

　　在西方會(huì)計(jì)體系中，有關(guān)每筆經(jīng)濟(jì)交易的資料最初是記在一本叫做“日記賬”的會(huì)計(jì)賬上。

　　2. A journal is a chronological(arrange in order of time ) record of business transactions.

　　日記賬是對(duì)經(jīng)濟(jì)交易的序時(shí)(即按時(shí)間的順序)記錄。

　　3. In a journal entry， the debits and credits for given transaction are recorded together， but when the transaction is recorded in the ledger， the debits and credits are entered in different　accounts.

　　在日記帳上記賬時(shí)，既定交易的借方和貸方一起被記錄，但在分類(lèi)賬記錄中，一筆交易的借方和貸方進(jìn)入不同的賬戶(hù)中。

　　4. A journal may be a general journal or it may be a group of special journals.

　　日記賬可以是一本通用日記賬，也可以是一組特種日記賬。

　　會(huì)計(jì)類(lèi)的詞匯

　　Current assets、fixed assets 和 Current liabilities

　　Current 是一個(gè)很有意思的詞匯。它既可以是形容詞，也可以是名詞。作為形容詞，current 意思是“通用的、流通的，現(xiàn)在的”，如 current money(通貨)，current English(現(xiàn)代英語(yǔ))，current fashion(目前流行的風(fēng)尚);作為名詞，current 的意思是“水流、氣流，電流，動(dòng)向、潮流”，如 the current of a river (河的水流)，the cold current (寒流)，a direct current (直流電)，the current of public opinion(輿論的動(dòng)向)。在這里，還要特別提到英國(guó)的兩種存款 current account (活期存款，也相當(dāng)于美國(guó)銀行中的checking account )和deposit account (儲(chǔ)蓄存款，也相當(dāng)于美國(guó)銀行中的 savings account )。如果你到英國(guó)銀行對(duì)柜員說(shuō)：“Could you tell me what sorts of accounts there are ?”(您能告訴我有幾種什么存款嗎?)銀行柜員就會(huì)說(shuō)：“Well，there are basically two types of　accounts .There's a current account and a deposit account. With the current account you can pay for things by cheque， but you don't earn any interest . With the deposit account ，you earn interest ，but you can't pay for things by cheque……”(基本上有兩種存款，一種活期存款，一種儲(chǔ)蓄存款;活期存款你可以用支票支付，但沒(méi)有利息;儲(chǔ)蓄存款可以?huà)甑嚼?，但不能用支票支付?

　　Current assets 就是“流動(dòng)資產(chǎn)”。例如：

　　1. Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(The current period is generally taken as one year.) Examples are cash， notes receivable， accounts receivable， inventory ， and prepaid expenses.

　　流動(dòng)資產(chǎn)指的是有充分理由認(rèn)為在當(dāng)期經(jīng)營(yíng)活動(dòng)中轉(zhuǎn)換成現(xiàn)金或被使用的資產(chǎn)(一般是一年期)?，F(xiàn)金、應(yīng)收票據(jù)、應(yīng)收帳款、存貨以及預(yù)付的費(fèi)用都屬于流動(dòng)資產(chǎn)。

　　說(shuō)到流動(dòng)資產(chǎn)，就不能不提到另一個(gè)詞匯 fixed assets(固定資產(chǎn))。例如：

　　2. Fixed assets are the long-lived assets used in the production of goods or services. These assets， sometime called non-current assets， are used in the operation of business rather than being held for sale.

　　固定資產(chǎn)是在產(chǎn)品和服務(wù)的生產(chǎn)過(guò)程中使用的壽命較長(zhǎng)的資產(chǎn)。這些資產(chǎn)有時(shí)稱(chēng)為非流動(dòng)資產(chǎn)，是公司經(jīng)營(yíng)中為了使用而不是為銷(xiāo)售而置備的資產(chǎn)。

　　Current liabilities 就是“流動(dòng)負(fù)債”。例如：

　　3. Current liabilities . Debts which must be satisfied from current assets within the next operating period， usually one year. Examples are accounts payable， notes payable， the current portion of long-term debt， and various accrued items such as salaries payable and taxes payable.

　　流動(dòng)負(fù)債。在下一個(gè)經(jīng)營(yíng)期間，通常是一年內(nèi)必須用流動(dòng)資產(chǎn)償還的債務(wù)。應(yīng)付帳款、應(yīng)付票據(jù)、長(zhǎng)期債務(wù)的當(dāng)期分?jǐn)傤~，以及諸如應(yīng)付工資和應(yīng)付稅款等種種應(yīng)計(jì)項(xiàng)目都是流動(dòng)負(fù)債。