一、accountant與accounting
Account 有很多意思，常見的主要是“說明、解釋;計算、帳單;銀行帳戶。例如：

　　1、He gave me a full account of his plan。

　　他把計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：我想開一個銀行存款帳戶。

　　還有 account title(帳戶名稱、會計科目)、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嫛媽W(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.

　　會計是一個以貨幣形式對經(jīng)濟(jì)活動進(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)說會計是“商業(yè)語言”

　　3、Accounting is one of the fastest growing profession in the modern business world.

　　會計是當(dāng)今經(jīng)濟(jì)社會中發(fā)展最快的職業(yè)之一。

　　4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.

　　財務(wù)會計和管理會計是會計的兩個主要的專門領(lǐng)域。

　　其他還有 accounting profession(會計職業(yè))、accounting elements(會計要素)等。

　　Accountant 比Account只多ant三個字母，其意思是會計師、會計人員。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。

　　2、Private accountant , also called executive or administrative accountant, handle the financial records of a business.

　　私人會計師，也叫做主管或行政會計師，負(fù)責(zé)處理公司的財務(wù)帳目。

        總之，這三個詞，有很深的淵源關(guān)系。