坠落的梦天使
Account 、Accounting
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， 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。
Assets、Liabilities
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
Assets=Liabilities+Owner's equity
资产=负债+业主权益
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。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）和结余的记录。
3、 The general ledger is the book used to list all the accounts established by an organization。
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 advantages of subsidiary ledger are as following：（1）reduces ledger detail ;（2）permits better division of labor;（3）permits a different sequence of accounts;（4）permits better internal control。
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。
Journal 比较常用的意思是“日记、日志;杂志、刊物”，如keep a journal （记日志）、a ship's journal （航海日志），a monthly journal （月刊），单词 diary 也有“日记”的意思，但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如：
1、 In a western accounting system ，the information about each business transaction is initially recorded in an accounting record called a Journal。
在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、 A journal is a chronological（arrange in order of time ） record of business transactions。
日记帐是对经济交易的序时（即按时间的顺序）记录。
3、 In a journal entry， the debits and credits for given transaction are recorded together， but when the transaction is recorded in the ledger， the debits and credits are entered in different accounts。
在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。
4、 A journal may be a general journal or it may be a group of special journals。
日记帐可以是一本通用日记帐，也可以是一组特种日记帐。
墨小客s
accounting会计学accountant会计师bookkeeping簿记bookkeeper簿记师double-entry bookkeeping复式簿记single-entry bookkeeping单式簿记account book帐簿,会计簿册cashbook现金出纳簿journal日记簿statement of accounts帐目表,帐单balance (sheet)资产平稳表financial year, trading year财政年度income and expenditure, receipts and expenditure, output and input支出和收入assets资产liabilities债务,负债debit借方turnover, volume of business营业额,销售额cash on hand留存现金,库存现金cash balance现金余额,现款结存credit balance贷方余额debit balance借方余额,借方差额deficit亏空balance of trade贸易差额,国际贸易平衡balance of payments(国际)收支,国际收支差额表
小懒虫苗啊苗
秤砣虽小，能压千斤。A small weight can weigh a thousand pounds.关于英文 谚语 你知道多少呢?以下是我精心收集整理的英文谚语，下面我就和大家分享，来欣赏一下吧。
常见常用的英语谚语
1、人贵有志，学贵有恒。
People value ambition, learning is valuable.
2、不怕学不成，只怕心不诚。
I'm not afraid that I can't learn, but I'm afraid I'm not sincere.
3、知识象烛光，能照亮一个人，也能照亮无数人。
Knowledge, like candle light, can light up one person and countless people.
4、自古成功在尝试。
Success has been tried since ancient times.
5、一叶遮目，不见泰山。
A leaf covers the eyes, but Mount Tai is not seen.
6、勤奋是聪明的土壤，勤学是聪明的钥匙。
Diligence is the soil of intelligence, and diligence is the key to intelligence.
7、一日练，一日功，一日不练十日空。
One day practice, one day work, one day not practice ten days empty.
8、树老半空心，人老百事通。
The old tree is half empty, and the old man knows everything.
9、打空拳费力，说空话劳神。
It's hard to fight empty fist, but hard to speak empty words.
10、有理说实话，没理说蛮话。
It's reasonable to tell the truth, but not to be rude.
11、举手不打无娘子，开口不骂赔礼人。
If you raise your hand, you don't beat your wife. If you open your mouth, you don't scold the apologist.
12、有钱难买少年时，失落光阴无处寻。
When money is hard to buy, lost time is nowhere to be found.
13、我不怕千万人阻挡，只要自己不投降。
I'm not afraid of being blocked by thousands of people, as long as I don't surrender.
14、夜越黑珍珠越亮，天越冷梅花越香。
The darker the night, the brighter the Pearl; the colder the day, the more fragrant the plum blossom.
15、人有志，竹有节。
People have ambition, bamboo has Festival.
16、经一番挫折，长一番见识。
After some setbacks, I have gained some insight.
17、天无一月雨，人无一世穷。
No man is poor without rain in January.
18、和尚不说鬼，袋里没有米。
Monks don't talk about ghosts. There is no rice in the bag.
19、星星之火，可以燎原。
A single spark can start a prairie fire.
20、天不生无碌之人，地不长无根之草。
Heaven does not give birth to a man who has no business, and the earth does not grow rootless grass.
21、吃人家的嘴软，拿人家的手短。
Eat people's soft mouth, take people's hands short.
22、不知道不算惭愧，不想知道才是羞耻。
Don't know is not shame, don't want to know is shame.
23、不怕学问浅，就怕志气短。
Fear not shallow knowledge, but short ambition.
24、宁可做过，不可错过。
Better do it than miss it.
25、书本不常翻，犹如一块砖。
A book without turning is like a brick.
26、好汉护三村，好狗护三邻。
A good man protects three villages and a good dog protects three neighbors.
27、黑发不知勤学早，白首方悔读书迟。
Black hair does not know hard to learn early, white head Fang regret reading late.
28、不要等待机会，而要创造机会。
Don't wait for opportunities, create them.
29、有其志必成其事，盖烈士之所徇也。
If you have a will, you will accomplish what you want, and cover the martyrs' favor.
30、天大的事，由地上的人做。
Great things are done by people on the ground.
31、宁给穷人一斗，不给富人一口。
It's better to give a fight to the poor than a bite to the rich.
32、自己打败自己的远远多于比别人打败的。
You beat yourself more than others.
33、要知山中事，乡间问老农。
If you want to know something in the mountains, ask the old peasants in the countryside.
34、满招损，谦受益。
Modesty benefits from full loss.
35、男儿出门志，不独为谋身。
A man's ambition to go out is not only for personal gain.
简短好记的英文谚语
1、少年辛苦终身事，莫向光阴惰寸功。
Young people work hard all their lives. Don't be lazy to time.
2、夜晚给老人带来平静，给年轻人带来希望。
The night brings peace to the old and hope to the young.
3、明天如有事，今天就去做。
If you have something tomorrow, do it today.
4、光阴似箭，日月如梭。
Time flies like an arrow.
5、春钓雨雾夏钓早，秋钓黄昏冬钓草。
Fishing in spring is early in summer, and fishing in autumn is early in winter.
6、花开按时令，读书趁年轻。
Flowers bloom on time, reading while young.
7、一日读书一日功，一日不读十日空。
Study one day, work one day, do not read ten days.
8、长江后浪推前浪，黑发难留到白头。
The waves behind the Yangtze River push the waves ahead, but it's hard to keep the black hair till the white head.
9、早不忙，晚必荒。
If you are not busy in the morning, you will be short in the evening.
10、常将今日推明日，推到后来无踪迹。
We often push today to tomorrow, until later there is no trace.
11、趁着大晴天，赶紧晒饲草。
Take advantage of the sunny day, hurry to dry the forage.
12、丢掉黄金能够找，失去光阴无处寻。
If you lose gold, you can find it. If you lose time, you can find it.
13、最好的节约是珍惜时间，最大的浪费是虚度流年。
The best way to save is to cherish time, and the biggest waste is to waste time.
14、人生不向花前醉，花笑人生也是呆。
Life is not drunk before flowers, but life is a fool when flowers laugh.
15、时间是水，淘金流沙。
Time is water, gold rush quicksand.
16、时间是一味能治百病的良药。
Time is a good medicine for all diseases.
17、一天能误一个春，十年能误一代人。
One day can miss a spring, ten years can miss a generation.
18、一心学习与工作，时间永远不嫌多。
There will never be too much time to study and work.
19、花有重开日，人老何曾再少年。
Flowers have a day of reopening, people who have been young again.
20、时不我待。
time will not wait for me.
21、好花难种不常开，少年易老不重来。
Good flowers are hard to grow, but they don't come back often.
22、学问在于点滴勤，吾辈更应惜秒阴。
Learning is to be diligent every bit. We should cherish the second.
23、万物皆有时，时来不可失。
All things come from time to time.
24、用经济学的眼光来看，时间就是一种财富。
From the perspective of economics, time is a kind of wealth.
25、一切节省，归根到底都是时间的节省。
All savings, in the final analysis, are time savings.
26、时光易逝。
Time flies.
27、记得少年骑竹马，转身这便就是白头翁。
I remember that when a young man rides a bamboo horse, he turns around and this is the white headed man.
28、懒牛屎尿多，懒人明天多。
Lazy shit, lazy people tomorrow.
29、潮有涨落日，人有盛衰时。
Tide has its ups and downs, people have their ups and downs.
30、浪费了一生就等于夭折。
To waste a lifetime is to die young.
适合 收藏 的英文谚语
1、欲求生快活，须下死工夫。
If you want to live happily, you have to work hard.
2、疮怕有名，病怕无名。
A sore is afraid of fame, but a disease of no name.
3、贪得一时嘴，瘦得一身肉。
Greedy for a while, thin all over the body.
4、不要看红灯花轿，要看老来收梢。
Don't look at the red light sedan chair, look at the old to collect the tip.
5、打得一拳去，免得百拳来。
One punch to avoid a hundred.
6、上床萝卜下床姜，常吃不用开药方。
Go to bed radish bed ginger, often eat no prescription.
7、活动好比灵芝草，何苦去把仙方找。
Activity is like Ganoderma lucidum. Why go to find the immortal prescription.
8、 夏至 冬风摇，麦子坐水牢。
The wind shakes on the summer solstice, and the wheat is in a water prison.
9、悲伤忧愁，不如握紧拳头。
It's better to clench your fist when you are sad.
10、人黄有病，天黄有雨。
People are sick and rainy.
11、量小非君子，无度不丈夫。
A small man is not a gentleman, but a husband is not generous.
12、人要脸，树要皮，不要脸的没法治。
People want face, trees want skin, and those who don't want face have no rule of law.
13、大霜毒日现，毒日无好天。
The big frost and poison appear day by day, but the poison day has no good day.
14、一人传虚，百人传实。
One preaches falsehood, a hundred preaches truth.
15、刀越磨越亮，体越练越壮。
The more sharpened the knife, the stronger the body.
16、人怕劝，车怕垫。
People are afraid of persuasion, but cars are afraid of cushions.
17、牵牛要牵牛鼻子，打蛇要打七寸里。
To lead an ox by its nose, and to beat a snake by seven inches.
18、小话好说，小鞋难穿。
Small words are easy to say, but small shoes are hard to wear.
19、药对方，一口汤;不对方，一水缸。
Medicine for each other, a mouthful of soup; not for each other, a water tank.
20、萝卜上了街，大夫没买卖。
Radish on the street, the doctor did not buy.
21、人离乡贱，物离乡贵。
People who leave their hometown are cheap, but those who leave their hometown are expensive.
22、骑马莫怕山，行船莫怕滩。
Don't be afraid of mountains on horseback and beaches on boats.
23、饱吃萝卜饿吃葱，不饱不饿吃花生。
Eat radish, eat onion, eat peanut.
24、酒逢知己千杯少，话不投机半句多。
A thousand cups of wine and a bosom friend are few, and half a word is more.
25、人怕没理，狗怕夹尾。
People are afraid of ignoring, and dogs are afraid of pinching their tails.
26、脑怕不用，身怕不动。
The brain is afraid of not using, but the body is afraid of not moving.
27、宁为蛇头，不为龙尾。
Better be the head of a snake than the tail of a dragon.
28、日光不照门，医生便上门。
When the sun does not shine on the door, the doctor comes.
29、脑子不怕用，身子不怕动。
The brain is not afraid to use, the body is not afraid to move.
30、远亲不如近邻，近邻不抵对门。
A distant relative is better than a near neighbor.
31、春冷秋热，必是雨节。
Spring is cold and autumn is hot.
32、不吃苦，不赚钱，坐吃三年海也干。
If you don't work hard, you don't make money.
33、若要身体壮，饭菜嚼成浆。
If you want to be strong, chew the food into pulp.
34、生瓜梨枣，多吃不好。
Raw melon, pear, jujube, eat more bad.
35、门内有小人，门外小人至。
There are villains in the door and villains outside.
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优质会计资格证问答知识库
