小編為大家整理會計英文詞匯分析，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，能為您做什么?

　　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 后面加上詞綴 ing 就成為 accounting ，其意義也相應(yīng)變?yōu)闀?、會計學(xué)。例如：

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

　　會計是一個以貨幣形式對經(jīng)濟活動進行記錄、分類、匯總以及解釋的過程。

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

　　據(jù)說會計是“商業(yè)語言”

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

　　會計是當(dāng)今經(jīng)濟社會中發(fā)展最快的職業(yè)之一。

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

　　財務(wù)會計和管理會計是會計的兩個主要的專門領(lǐng)域。

　　其他還有 accounting profession(會計職業(yè))、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.

　　注冊會計師(或，注冊會計師的縮寫)，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(fù)責(zé)處理公司的財務(wù)帳目。

　　總之，這三個詞，有很深的淵源關(guān)系。

　　二、Assets、Liabilities 和Owner's Equity

　　這三個詞分別是資產(chǎn)、負(fù)債和所有者權(quán)益，是會計等式的三個要素。

　　Assets 這個詞表示資產(chǎn)時一定要用復(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、具有貨幣價值的財產(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量的經(jīng)濟資源。

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

　　資產(chǎn)可以劃分為流動資產(chǎn)和非流動資產(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)自開業(yè)以來積累的經(jīng)營成果。

　　上述會計要素相互之間的關(guān)系用一個簡單的數(shù)學(xué)公式來表示，就是會計恒等式：

　　Assets=Liabilities+Owner's equity

　　資產(chǎn)=負(fù)債+業(yè)主權(quán)益