Account

account 有很多意思，常見的主要是“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 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、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 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），必須通過(guò)一系列考試方可取得證書。

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。

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