会计专业英语翻译题.
Account、Accounting 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、H e gave me a full account of his plan
他把计划给我做了完整的说明。
2、C harge it to my accoun。
把它记在我的帐上。
3、C ashier:Good after noon Can I help you ?
银行出纳：下午好，能为您做什么？
Man :I ' d like to open a bancount .
男人:我想开一个银行存款帐户。
还有acco unt title（帐户名称、会计科目、in come acco unt收益帐户、acco unt
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、Acco unting is a process of record ing, classify in g,summariz ing and in terpret ing of those bus in ess activities that can be expressed in mon etary 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、I t has bee n said that Acco un ti ng is the Ian guage of bus in ess.
据说会计是商业语言”
3、Acco unting is one of the fastest grow ing professi on in the moder n bus in ess world.
会计是当今经济社会中发展最快的职业之一。
4、F inan cial Acco un ti ng and Man agerial Acco unting 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 CP A, as the term is usually abbreviated, must pass a series of exam in ati ons, 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、P rivate accountant , also called executive or administrative accountant, handle the finan cial records of a bus in ess.
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 和Owner' s Equity
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“。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
in sta nce,cash,i nven tory,build in gs, equipme nt.
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
2、Assets are the econo mic resources that are owned or con trolled by a bus in ess and can be expressed in mon etary un its.
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、L iabilities are the obligatio ns or debt that a bus in ess 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、L iabilities 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 equit是由own er （所有者、业主和equity （权益构成为业主权益”例
如：
1、Owner' s equity represe nts the owner ' s in terest in or claim upon a bus in ess 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、C apital 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 in elude owner “ s inv estme nt in a bus in ess and accumulated operat ing results since the beg inning of the operati on.
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
Debit、Credit 和Double Entry
Debit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、W hen 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. o
3、Making an entry in the “ amount” colunteftchnakhe 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.o
4、B y conven ti on ,assets and expe nse in creases are recorded as debits while
liability, capital and in come in creases 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、A ssets and expense decreases are recorded as credits, while liabUitycapital
and in come 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、W here 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 en tries.
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 en tries for every tran sacti on.
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。
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。女口ledger accounts 分类帐户、general ledger总分类帐、subsidiary ledger(明细分类帐等。例如：
1、Ledger acco unts are used to record bus in ess tran sacti ons ' effect on an acco unting en tity.
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 decreaseand 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 orga ni zati on.
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 adva ntages of subsidiary ledger are as follow in g:(1reduces ledger detail ;(2permits better divisio n of labor;(3permits a differe nt seque nee of accounts;(4permits better internal contro。
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。