會計英文詞彙分析

小編爲大家整理會計英文詞彙分析，希望對你有幫助哦!

一、Account，Accounting 和Accountant

Account 有很多意思，常見的主要是“說明、解釋;計算、帳單;銀行帳戶”。例如：

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

他把計劃給我做了完整的說明。

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，能爲您做什麼?

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

男人：我想開一個銀行存款帳戶。

還有 account title(帳戶名稱、會計科目)、income account(收益帳戶)、account book(帳簿)等。

在 account 後面加上詞綴 ing 就成爲 accounting ，其意義也相應變爲會計、會計學。例如：

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

會計是一個以貨幣形式對經濟活動進行記錄、分類、彙總以及解釋的過程。

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

據說會計是“商業語言”

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

會計是當今經濟社會中發展最快的職業之一。

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

財務會計和管理會計是會計的兩個主要的專門領域。

其他還有 accounting profession(會計職業)、accounting elements(會計要素)等。

Accountant 比Account只多ant三個字母，其意思是會計師、會計人員。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.

註冊會計師(或，註冊會計師的縮寫)，必須通過一系列考試方可取得證書。

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

私人會計師，也叫做主管或行政會計師，負責處理公司的財務帳目。

總之，這三個詞，有很深的淵源關係。

二、Assets、Liabilities 和Owner's Equity

這三個詞分別是資產、負債和所有者權益，是會計等式的三個要素。

Assets 這個詞表示資產時一定要用複數形式，即詞尾要有 “s”。如果不用複數形式，就成爲“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.

資產是指企業所擁有的、具有貨幣價值的財產，如現金、存貨、建築物、設備。

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

資產是由企業擁有或控制並能用貨幣計量的經濟資源。

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

資產可以劃分爲流動資產和非流動資產。

Liabilities 是liability 的複數形式。它的意思是法律上的責任、義務。如 liability for an accident(肇事的責任);liability to pay taxes (納稅的義務)。只有其爲複數形式 liabilities 時才表示負債、債務的意思。例如：

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

負債是指將來需用貨幣或服務償還的債務或履行的義務。

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

負債是欠外部的數額，如應付票據、應付帳款、應付債券。

Owner's equity 是由 owner (所有者、業主)和equity (權益)構成爲“業主權益”。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.

業主權益代表業主對企業淨資產的權益或要求權，淨資產是指企業的資產總額與負債之間的差額。

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

資本是企業所有者的利益，也稱爲業主權益。

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

業主權益包括業主的投資以及企業自開業以來積累的經營成果。

上述會計要素相互之間的關係用一個簡單的數學公式來表示，就是會計恆等式：

Assets=Liabilities+Owner's equity

資產=負債+業主權益