accounting

/əˈkaʊntɪŋ/ (bre, ipa) · /əˈkaʊntɪŋ/ (ame, ipa) · /ə-ˈkau̇n-tiŋ/ (ame, mw)

accounting — 名詞

1. the practice of writing down, organizing, and checking the amounts of money that

1.名詞B2
釋義

會計；記帳

記錄、整理金錢進出的工作

the practice of writing down, organizing, and checking the amounts of money that flow into and out of a business or person, so that the financial picture can be understood.

例句

Ines is studying accounting because she wants to manage a small bakery one day.

Ines 在學會計，因為她以後想經營一家小麵包店。

studying + accounting (uncountable, no article)

Good accounting helped the charity prove that every donation reached the children.

良好的會計幫助這家慈善機構證明每一筆捐款都送到了孩子手上。

good / careful / honest accounting collocations

同義詞
  • bookkeeping

    narrower; only the daily recording, without analysis or reporting

  • auditing

    checking that accounts are correct, often by an outside party

  • finance

    broader; covers planning and managing money, not only recording it

文法句型

accounting + for + something

用法筆記

Almost always uncountable; do not say 'an accounting' for the activity. Distinguish from sense 2 (the profession) by checking whether the sentence is about the work itself or about a person's career path.

常見錯誤

❌I am learning an accounting at college.
✅I am learning accounting at college.
💡accounting as an activity is uncountable, so no 'a/an'.
❌He works in accountings for a hotel.
✅He works in accounting for a hotel.
💡there is no plural form when it means the activity.

2. the paid work of an accountant — that is, doing the recording and checking of mo

2.名詞B2
釋義

會計業

以替人記帳、查帳為職業

the paid work of an accountant — that is, doing the recording and checking of money for companies, families, or governments as one's main career.

例句

After ten years in accounting, Daniel opened his own office near the train station.

在會計業工作十年後，Daniel 在火車站附近開了自己的事務所。

in accounting (career field)

Mei's parents pushed her toward accounting, but she really wanted to be a chef.

Mei 的父母逼她走會計這條路，但她真正想當的是廚師。

career-path collocation

同義詞
  • bookkeeping

    lower-skilled work, often without a professional licence

  • auditing

    a specialised branch of accounting that focuses on checking other people's records

文法句型

work in accounting

a career in accounting

用法筆記

Subject is usually a person's career or field of study, not a single task. Distinguish from sense 1: if you can replace the word with 'the accountant profession' or 'becoming an accountant', this sense fits.

常見錯誤

❌She is an accounting at the bank.
✅She is an accountant at the bank.
💡the person is an 'accountant'; 'accounting' is the field, not the worker.
❌He has a job of accounting.
✅He has a job in accounting.
💡the natural preposition is 'in', not 'of'.