全英文会计

Account 、Accounting

Account 有很多意思，常见的主要是“说明、解释;计算、帐单;银行帐户”。例如：

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

他把计划给我做了完整的说明。

2、 Charge it to my account。

把它记在我的帐上。

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

银行出纳：下午好，能为您做什么？

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

男人：我想开一个银行存款帐户。

还有 account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。

在 account 后面加上词缀 ing 就成为 accounting ，其意义也相应变为会计、会计学。例如：

1、Accounting is a process of recording， classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms。

会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

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

据说会计是“商业语言”

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

会计是当今经济社会中发展最快的职业之一。

4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting。

财务会计和管理会计是会计的两个主要的专门领域。

其他还有 accounting profession（会计职业）、accounting elements（会计要素）等。

Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。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。

注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。

2、Private accountant ， also called executive or administrative accountant， handle the financial records of a business。

私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。

总之，这三个词，有很深的渊源关系。

Assets、Liabilities

这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。

Assets 这个词表示资产时一定要用复数形式，即词尾要有 “s”。如果不用复数形式，就成为“宝物，天赋、技能”的意思。例如：

1、 Assets are properties that are owned and have monetary values;for instance，cash，inventory，buildings，equipment。

资产是指企业所拥有的'、具有货币价值的财产，如现金、存货、建筑物、设备。

2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units。

资产是由企业拥有或控制并能用货币计量的经济资源。

3、 Assets can be classified into current assets and non—current assets 。

资产可以划分为流动资产和非流动资产。

Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident （肇事的责任）;liability to pay taxes （纳税的义务）。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如：

1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future。

负债是指将来需用货币或服务偿还的债务或履行的义务。

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

负债是欠外部的数额，如应付票据、应付帐款、应付债券。

Owner's equity 是由 owner （所有者、业主）和equity （权益）构成为“业主权益”。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。

业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。

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

资本是企业所有者的利益，也称为业主权益。

3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation。

业主权益包括业主的投资以及企业自开业以来积累的经营成果。

上述会计要素相互之间的关系用一个简单的数学公式来表示，就是

会计恒等式。

Assets=Liabilities+Owner's equity

资产=负债+业主权益

Ledgers 和 Journals

Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger accounts（分类帐户）、general ledger（总分类帐）、subsidiary ledger（明细分类帐）等。例如：

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

分类帐户被用来记录交易对会计主体的影响。

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

分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。

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

总分类帐是一本列出一个单位所设立的全部帐户的帐本。

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

使用明细分类帐使总分类帐更加简化明了。

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。

明细分类帐的优点如下;（1）减少分类帐的细节;（2）使劳动分工更合理;（3）允许不同的帐户排序（4）便于更好地内部控制。

Journal 比较常用的意思是“日记、日志;杂志、刊物”，如keep a journal （记日志）、a ship's journal （航海日志），a monthly journal （月刊），单词 diary 也有“日记”的意思，但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如：

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

在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。

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

日记帐是对经济交易的序时（即按时间的顺序）记录。

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。

在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。

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

日记帐可以是一本通用日记帐，也可以是一组特种日记帐。

accounting [ə'kauntiŋ] n. 会计，会计学；帐单accountant [ə'kauntənt]n. 会计师；会计人员希望对你有帮助，望采纳，谢谢~

accounting 是指会计这门学科 accountant指会计这个职务或者身份

accountantn.会计师；会计人员accountingn.会计，会计学；帐单v.解释（account的ing形式）；叙述accountancyn.会计工作；会计学；会计师之职

会计是以货币为主要计量单位，以提高经济效益为主要目标，运用专门方法对企业，机关，事业单位和其他组织的经济活动进行全面，综合，连续，系统地核算和监督，提供会计信息。那么你知道会计的英文是什么吗?一起来学习一下吧!

会计的英文说法1： accounting

会计的英文说法2 ：accountancy

会计的英文说法3 ：accountant

会计的英文例句：

1. The accounting firm deliberately destroyed documents to thwart government investigators.

会计事务所故意毁坏文件，阻挠政府调查工作。

2. How do accounting records operate?

账目是如何记录的?

3. The debate revolves around specific accounting techniques.

这场争论的焦点是具体的会计技术。

4. a career in accounting

会计职业

5. There was no love lost between the sales and the accounting departments.

销售部门与财务部门之间关系很坏.

6. A company's accounting records must be open for inspection at all times.

公司的会计账目必须随时可以公开以备检查.

7. A job fell vacant in the accounting department.

财会部出现了一个空缺.

8. We offer accounting as a subsidiary course.

我们开设会计课,作为副修课程.

9. Accounting principles are also referred to as standards.

会计原则也可称作会计标准.

10. There is no accounting for tastes.

趣味是说不明白的.

11. There's an accounting error in this entry.

这笔账目里有差错.

12. August registrations have gone ballistic, accounting now for a quarter of the annual total.

8月份的注册人数突然暴涨，现在已经达到了年注册量的四分之一。

13. An understanding of accounting techniques is a major requisite for the work of the analysts.

懂得会计知识是从事分析员工作的一个必要条件。

14. He should go in for accounting because he has a good head for figures.

他应从事会计工作,因为他具有计算的才能.

15. Much of the apparent growth in profits that occurred in the 1980s was the result of creative accounting.

20世纪80年代很多表面上的利润增长都是靠做假账做出来的。

会计的英文例句：

1. He's sitting his final exams in accountancy.

他正参加会计学的期末考试。

2. He works in accountancy.

他的职业是会计.

3. They had to do some creative accountancy to balance their accounts.

他们必须做假帐才能平衡帐目.

4. He is studying accountancy or he is an accountancy student.

他正在学习会计学或他是一名会计专业的学生.

5. I'm going to present our new accountancy package, and meet the senior partner.

我要去展示我们新的会计计划, 并且要会见一些高级伙伴.

6. Major in accountancy , associate degree . Apply for assistant of general manager.

会计学专业,大专, 应聘总经理助理.

7. With your head for figures, you should go in for accountancy.

既然你善于计算, 就应从事会计工作.

8. Accountancy's ising machine - readable to turn is an accountancy development of inevitable direction.

会计电算化是会计发展的必然方向.

9. English is the international language of finance and accountancy.

英语是财务金融和会计的国际通用语.

10. An accountancy undergraduate would end up being an accountant.

会计系的毕业生会成为会计师.

11. Singapore Accountancy Academy can offer very high quality of ACCA training course.

新加坡会计学院能提供非常ACCA培训班的高质量.

12. Alice found a job as a secretary in an accountancy firm.

爱丽丝在一家会计师事务所找到了一份秘书的工作.

13. AbstractWith the development of market economy, accountancy becomes more and moreimportant.

市场经济越发展, 会计工作越重要.

14. I contractjob and attended the accountancy of college to imitate process.

我承办并参加了学院的会计模拟流程.

15. What is the nature of the Accountancy course which you are pursuing?

究竟你所读的会计科,是一种什么性质的?

会计的英文例句：

1. He's not a bad chap—quite human for an accountant.

这个家伙人不坏——就会计来说已经很有人情味了。

2. Accountant John Talbot is a wizard with numbers.

会计师约翰·塔尔博特精通数字。

3. She has an appointment with her accountant.

她和她的会计约好了见面。

4. The accountant checked this unnecessary spending in good time.

会计及时卡住了这笔不必要的开支.

5. He was going to college at night, in order to become an accountant.

为了成为会计师，他上夜校学习。

6. He began his professional life as an accountant, the very model of respectability and conservatism.

他开始了会计师的职业生涯，一份典型的体面而保守的工作。

7. I won't know how successful it is until an accountant has gone over the books.

要等到会计核查完账簿，我才会知道盈利状况如何。

8. The accountant said it was the most humdrum day that she had ever passed.

会计师说这是她所度过的最无聊的一天.

9. At this point, the accountant did a runner — with all my bank statements, expenses and receipts.

这个时候，会计溜了——带走了我所有的银行结算单、资金和收据。

10. That firm is looking for a new accountant. At present the salary they will offer has been left open.

那家公司正在物色一位新的会计, 工资多少尚未确定.

11. Tomorrow is the day of reckoning; the accountant will tell me what my profits were and how much tax I'll have to pay.

明天就是算总账的日子,会计师会告诉我有多少盈利, 该交多少税.

12. He gave up mathematics , of course, and became an accountant.

当然他放弃了数学, 成了一名会计.

13. He was satisfied with his earnings as an accountant.

他对自己会计师的收入很满意。

14. She is the town clerk and a certified public accountant and notary public.

她身兼城镇文书、执业会计师和公证人数职。

15. Bill asked his accountant to try to get around the tax laws.

比尔要他的会计试着逃税.