1. the process or work of keeping financial accounts
記帳、會計工作
She works in accounting for a large corporation.
她在一家大公司從事會計工作。
The company hired a new firm to handle its accounting.
公司聘請了一家新的事務所來處理其會計業務。
Accounting Meaning（定義、用法、例句與發音）
accounting
noun
快速理解
What does "Accounting" mean?What are 2-3 core uses of "Accounting"?
會計是記錄、分類、總結和解釋財務交易的系統性過程。
- 1
專業領域
EN: The profession or practice of maintaining and auditing financial records.
翻譯: 維護和審計財務記錄的專業或實務。
- 2
系統過程
EN: The systematic process of recording, classifying, and summarizing financial transactions.
翻譯: 記錄、分類和總結財務交易的系統性過程。
- 3
解釋與報告
EN: The interpretation and reporting of financial information for decision-making.
翻譯: 為決策而對財務資訊進行的解釋和報告。
- 4
責任說明
EN: A statement or explanation of one's conduct, or of reasons for something.
翻譯: 對個人行為或某事原因的陳述或解釋。
小提醒：注意 'accounting' 作為專業領域（不可數名詞）與作為具體報告或解釋（可數名詞）的用法區別。
發音（How to Pronounce "Accounting" in English）
How to pronounce "Accounting" in English?"Accounting" US vs UK pronunciation
點擊下方的 US / UK 按鈕可播放發音。
Real-life Examples of "Accounting" from YouTube Videos
Richard Weller: Could the sun be good for your heart?
TED
“But this graph is after taking into account all of these known risk factors. This is after accounting for smoking, social class diet, all those other known risk factors.”
(1 out of 3)
Definitions（定義）
What are the definitions of "Accounting"?How does "Accounting" change by context?
2. the theory or system of recording and analyzing financial transactions
會計學、會計制度
He studied accounting at university.
他在大學主修會計學。
The new accounting standards will be implemented next year.
新的會計準則將於明年實施。
3. a report or statement of financial transactions
帳目、財務報告
The manager demanded a full accounting of the project's expenses.
經理要求提供該專案支出的完整帳目。
The charity provides a public accounting of all donations received.
該慈善機構公開所有收到的捐款帳目。
4. the consideration or explanation of something
解釋、說明
There was no accounting for his sudden change of heart.
無法解釋他為何突然改變心意。
By any accounting, the mission was a remarkable success.
無論從哪方面看，這次任務都取得了顯著成功。
Grammar & Patterns（句型）
What are common sentence patterns for "Accounting"?How to make natural sentences with "Accounting"?
| Pattern | Meaning | Example |
|---|---|---|
| accounting + for + noun | 解釋、說明（某事） | The new manager is accounting for the budget discrepancies. (新經理正在解釋預算差異的原因。) |
| accounting + to + noun (person/entity) | 向（某人/機構）負責、交代 | The treasurer is accounting to the board for the quarterly expenses. (財務主管正向董事會說明本季度的開支。) |
| do the accounting | 做會計工作、記帳 | She does the accounting for several small businesses. (她為幾家小型企業做會計工作。) |
| in accounting | 在會計領域、從事會計工作 | He has over twenty years of experience in accounting. (他在會計領域有超過二十年的經驗。) |
| accounting + noun (e.g., department, software, standards) | 會計（修飾名詞） | We need to update our accounting software. (我們需要更新我們的會計軟體。) |
用法說明
How is "Accounting" different from similar structures?What usage mistakes are common with "Accounting"?
accounting for vs accounting to
- "Accounting for" 主要表示「解釋、說明、對...負責」，用於說明原因、理由或對某事物的責任。
- "Accounting to" 主要表示「向...匯報、對...負責」，強調一種報告或負責的對象關係，通常是對上級或權威機構。
- 在財務或管理情境中，"accounting for funds" 是說明資金用途，而 "accounting to the board" 是向董事會匯報。 EN: The manager is accounting for the budget variance in the report. 翻譯: 經理正在報告中解釋預算差異的原因。
EN:The treasurer is accounting to the shareholders for the annual expenses.
翻譯:財務長正向股東們說明年度開支的詳細情況。
總結建議
在表達「解釋、說明原因」時使用 "accounting for"，在表達「向某人匯報、負責」時則使用 "accounting to"。
易混淆對比
What is the difference between "Accounting" and similar words?How to choose "Accounting" vs alternatives?
accounting vs auditing
「accounting」是持續性的財務記錄與報告流程，而「auditing」是對這些記錄進行獨立檢查與驗證的活動。
accounting vs bookkeeping
「bookkeeping」是「accounting」的基礎部分，專注於交易記錄，而「accounting」範圍更廣，包含分析、解讀和報告。
accounting vs finance
「accounting」著重於記錄過去和現在的財務狀況，而「finance」更關注未來的資金規劃、投資和管理。
口語用法
How is "Accounting" used in spoken English?What is the spoken vs formal difference for "Accounting"?
引述
在對話中，當引述或轉述他人對某事的看法或解釋時，常用 "accounting for" 來表示「將...歸因於」或「解釋...的原因」。 EN: He's always late, and his only excuse is accounting for traffic. 翻譯: 他總是遲到，唯一的藉口就是把原因歸咎於交通。
EN:She kept accounting for the missing funds by blaming the software glitch.
翻譯:她不斷把資金短缺的原因歸咎於軟體故障。
語氣強調
在非正式對話中，有時會用 "accounting" 來強調對某種解釋或理由的懷疑或不耐煩，常與 "all this" 或 "that" 連用。 EN: I'm tired of all this accounting for why the project failed. 翻譯: 我受夠了這些關於專案為何失敗的解釋了。
EN:So what's your accounting for being out all night?
翻譯:所以你對整晚在外有什麼解釋？
停頓填充
在思考如何解釋或描述一個複雜情況時，說話者可能會用 "accounting for..." 作為一個短暫的停頓，來組織接下來的語言。 EN: The difference in profit, accounting for... uh, the new tax regulations, is actually quite small. 翻譯: 利潤的差異，考慮到...呃，新的稅務法規，其實很小。
EN:Our strategy, accounting for... let me think, the market volatility, needs to be flexible.
翻譯:我們的策略，考慮到...讓我想想，市場的波動性，需要保持靈活。
正式書寫注意：在正式報告或學術寫作中，應避免將 "accounting" 用於上述口語中的停頓或帶有情緒的強調用法。應使用更精確、中性的表述，如 "taking into consideration"、"attributable to" 或 "explained by"。
常見短語
What common collocations use "Accounting"?What fixed phrases with "Accounting" should I remember?
accounting department
noun + noun
會計部門
accounting principles
noun + noun
會計原則
cost accounting
noun + noun
成本會計
accounting software
noun + noun
會計軟體
managerial accounting
adjective + noun
管理會計
accounting for
verb + preposition
解釋；說明；對...負責
creative accounting
adjective + noun
創意會計（常帶有負面意涵，指利用會計規則操弄財務數字）
常見錯誤
What are common mistakes with "Accounting"?Which "Accounting" sentences look correct but are wrong?
×I study account in university.
✓I study accounting in university.
「account」是名詞，指單一的帳戶或描述；「accounting」是學科或專業領域的名稱，指會計學。
×He works in an accounting firm, but his job is about finance.
✓He works in an accounting firm, and his job is related to accounting.
在會計師事務所（accounting firm）工作，通常職務內容就是會計相關。若想表達工作與財務有關但非會計，應說「He works in a finance company」或「He works in the finance department」。
×We need to do the accountings for this month.
✓We need to do the accounting for this month.
「accounting」作為「會計工作」或「記帳」時是不可數名詞，沒有複數形。
×She is good at accounting and math.
✓She is good at accounting and mathematics.
在正式或學術語境中，「mathematics」比縮寫「math」更常用，尤其與「accounting」並列時。美式英語可用「math」，但英式英語常用「maths」。
×He is responsible for the company's accounting department.
✓He is in charge of the company's accounting department.
「responsible for」通常指對某項任務或結果負責；「in charge of」指管理或領導某個部門。雖然有時可互換，但指管理部門時「in charge of」更準確。
詞形變化
What are the word forms of "Accounting"?What are tense/participle forms of "Accounting"?