【正文】 lly abbreviated, must pass a series of examinations, after which he or she receives a certificate.注冊會計師（或，注冊會計師的縮寫），必須通過一系列考試方可取得證書。Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.財務(wù)會計和管理會計是會計的兩個主要的專門領(lǐng)域。例如：把它記在我的帳上。例如：He gave me a full account of his plan。Cashier： Good還有 account title（帳戶名稱、會計科目）、ine account（收益帳戶）、account book（帳簿）等。Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.會計是一個以貨幣形式對經(jīng)濟活動進(jìn)行記錄、分類、匯總以及解釋的過程。其他還有 accounting profession（會計職業(yè)）、accounting elements（會計要素）等。Assets 這個詞表示資產(chǎn)時一定要用復(fù)數(shù)形式，即詞尾要有 “s”。Assets can be classified into current assets and noncurrent assets .資產(chǎn)可以劃分為流動資產(chǎn)和非流動資產(chǎn)。只有其為復(fù)數(shù)形式 liabilities 時才表示負(fù)債、債務(wù)的意思。例如：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.業(yè)主權(quán)益代表業(yè)主對企業(yè)凈資產(chǎn)的權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負(fù)債之間的差額。Debit 和credit 就是會計復(fù)式記帳法中常用的兩個記帳符號“借”和“貸”。Credit 的漢語意思比較多，有“信用、信譽、名聲、名譽”的意思，還有“掛帳、賒帳”的意思，在簿記上就是“貸方”意思。When 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.當(dāng)一個數(shù)額記在帳戶的右邊，它就是貸方記錄，稱這個帳戶被貸記。Assets and expense decreases are recorded as credits, while liability、capital and ine decreases are recorded as debits. 資產(chǎn)和費用的減少被記為貸項，而負(fù)債、資本和收入的減少被記為借項。Ledgers 和 JournalsA ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item. 使用明細(xì)分類帳使總分類帳更加簡化明了。 明細(xì)分類帳的優(yōu)點如下；（1）減少分類帳的細(xì)節(jié)；（2）使勞動分工更合理；（3）允許不同的帳戶排序（4）便于更好地內(nèi)部控制。 在西方會計體系中，有關(guān)每筆經(jīng)濟交易的資料最初是記在一本叫做“日記帳”的會計帳上。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 differentA journal may be a general journal or it may be a group of special journals.它既可以是形容詞，也可以是名詞。 accounts .There’s a current account and a deposit account. With the current account you can pay for things by cheque, but you don’t earn any interest . With the deposit account ,you earn interest ,but you can’t pay for things by cheque..”（基本上有兩種存款，一種活期存款，一種儲蓄存款；活期存款你可以用支票支付，但沒有利息；儲蓄存款可以掙到利息，但不能用支票支付?，F(xiàn)金、應(yīng)收票據(jù)、應(yīng)收帳款、存貨以及預(yù)付的費用都屬于流動資產(chǎn)。Current liabilities 就是“流動負(fù)債”。Receivable 、Payable和 Prepaid　　將Receivable 和Payable 兩個詞稍加比較，不難發(fā)現(xiàn)它們后面的四個字母相同，都有able ，這是英語詞匯構(gòu)成的后綴之一。例如accounts receivable（應(yīng)收帳款）、accounts payable （應(yīng)付帳款）、notes receivable（應(yīng)收票據(jù)）、notes payable（應(yīng)付票據(jù)）?！　 promissory note is regarded as notes receivable for the payee and notes payable for the maker. 應(yīng)付帳款和應(yīng)付票據(jù)是流動負(fù)債的典