喜樂美語
  1. 1會計、會計學

    Accounting is the work of recording, sorting, and checking money: what came in, what went out, what a company still owes. Schools teach it as a subject; companies hire people to do it. In American English this is the ordinary word for both the job and the class. British English often uses for the profession, but accounting is still widely understood — and in Taiwan it is the word students meet first. Though actually, the same spelling is also the -ing form of the verb account (“She is accounting for the missing cash”), but this entry is the noun that means the same as : the money-records work, not “explaining.”

    accounting 這裡是名詞，指的是記錄、整理、核對金錢的工作，包括收入多少、支出多少，以及公司還欠多少。學校把它當作一門科目來教，公司則會聘人來做。

    在美式英語裡，這個字同時指工作和那門課；英式英語則多用 accountancy 來指這個職業，不過 accounting 也很多人懂。在台灣，學生最先接觸的通常就是這個字。

    它的拼法和動詞 account 的 -ing 形式一樣，所以要分開看。像是「She is accounting for the missing cash」，那裡的意思是解釋，跟這裡講的錢的記錄工作不同。這一條只講名詞，指的是金錢記錄的那份工作。

From the word’s history

From account + -ing; first attested in the late 14th century.

由 account 加上 -ing 組成，14世紀晚期就有紀錄。

Wiktionary

組成account (a money record) + -ing (the activity). First used in the late 1300s.

同家族的字

原始詞典資料4 筆記錄

以下是外部詞典記錄的用法，摘錄並精簡格式，我們還沒有寫成教學內容。上面的說明才是我們自己寫的；有些用法可能上面已經講過了。

accountingnoun/əˈkaʊn.tɪŋ/

  • 1

    businessThe development and use of a system for recording and analyzing the financial transactions and financial status of an individual or a business.

    • British Railways are beginning to reap the advantages of electronics applied to accounting. At Swindon Works, a computor, the first of its type to be used anywhere in the world, was installed recently to deal with the pay of some 10,000 employees.
  • 2

    A relaying of events; justification of actions.

    • He was required to give a thorough accounting of his time.
  • 3

    lawAn equitable remedy requiring wrongfully obtained profits to be distributed to those who deserve them.

    • In contrast, an accounting for profits, or accounting— a distinct form of relief that the majority groups with disgorgement — has a well-accepted definition: It compels a defendant to account for, and repay to a plaintiff, those profits that belong to the plaintiff in equity.

這個拼法也被記錄為下列字的變化形：

摘錄自 英文維基詞典 English Wiktionary，已精簡格式；依 CC BY-SA 4.0 授權使用，改動後的內容同樣以此授權提供。