一、accountant與accounting
Account 有很多意思,常見的主要是“說明、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、匯總以及解釋的過程。
2、It has been said that Accounting is the language of business.
據(jù)說會(huì)計(jì)是“商業(yè)語言”
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。