会计英语词汇漫谈-1
Account 、 Accounting 1 和Accountant
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 2, classifying，summarizing and interpreting of those business activities that can be expressed in monetary 3 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 4 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 5 public accountant or CPA, as the term is usually abbreviated 6, 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 7 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。
- A job fell vacant in the accounting department.财会部出现了一个空缺。
- There's an accounting error in this entry.这笔账目里有差错。
- How long will the recording of the song take?录下这首歌得花多少时间？
- I want to play you a recording of the rehearsal.我想给你放一下彩排的录像。
- The monetary system of some countries used to be based on gold.过去有些国家的货币制度是金本位制的。
- Education in the wilderness is not a matter of monetary means.荒凉地区的教育不是钱财问题。
- There are many specialized agencies in the United Nations.联合国有许多专门机构。
- These tools are very specialized.这些是专用工具。
- Doctors certified him as insane. 医生证明他精神失常。
- The planes were certified airworthy. 飞机被证明适于航行。
- The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
- He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。