会计英语词汇漫谈.doc

会计英语词汇漫谈一、一、Account、Accounting 和 AccountantAccount 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，有很深的渊源关系二、二、AssetsAssets、、LiabilitiesLiabilities 和和 Owner’sOwner’s EquityEquity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+业主权益三、DebitDebit、、CreditCredit 和和 DoubleDouble EntryEntryDebit 和 credit 就是会计复式记帐法中常用的两个记帐符号“借”和“贷”。

Debit 的意义比较单纯，就是簿记上的“借方””但是，很容易与另一个词 debt 混淆debt 比 debit 只少一个字母 I，而且意思也相近，有“借款”的意思，如 the national debt（国债）Credit 的汉语意思比较多，有“信用、信誉、名声、名誉”的意思，还有“挂帐、赊帐”的意思，在簿记上就是“贷方”意思由于这两个词汇在会计学上总是一起出现，就把他们放到一起来举例说明，加深印象1、When an amount is entered on the left of an account，it is a debit，and the account is said to be debited . The abbreviation for debit is Dr.当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记借方”的缩写是“Dr”2、When an amount is entered on the right side ，it is a credit，and the account is said to be credited. The abbreviation for credit is Cr.当一个数额记在帐户的右边，它就是贷方记录，称这个帐户被贷记。

贷方”的缩写是Cr.3、Making an entry in the“amount” column on the left hand side of an account means “Debit”（abbreviated Dr.）and to the contrast, means “Credit”(abbreviated Cr.).记入帐户的左边“金额”栏称为“借记”该帐户（简写为 Dr），与此相反，则为“贷记”该帐户（简写为 Cr.）4、By convention ,assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits. 根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项5、Assets and expense decreases are recorded as credits, while liability、capital and income decreases are recorded as debits. 资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。

6、Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.在只有两个帐户被影响时，借贷双方的数额是相等的，如果涉及两个以上帐户时，借项的总数必须与记入贷项的总数相等Double entry（复式记帐）是会计学上的专有词汇例如：In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等四、四、LedgersLedgers 和和 JournalsJournalsLedgers 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）。